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New housing and accommodation benefits rules for uniformed services

The act introduces a unified housing system for officers of eight uniformed formations, replacing previous cash equivalents with a new housing allowance. Officers will have the right to choose between the allocation of a flat, a temporary quarter, a place in a dormitory, or a monthly cash benefit to cover rental costs. The changes also include new rules for commuting cost reimbursements and tax exemptions for the granted benefits.
Key points
The previous cash equivalent for the lack of a flat is replaced by a housing allowance, the amount of which will depend on base rates and location multipliers for a given county.
An officer will be able to choose the form of accommodation: allocation of a flat, a temporary quarter, a place in a dormitory, or a monthly housing allowance for rent.
A lump-sum reimbursement of commuting costs to the place of service has been introduced, amounting to 140, 180, or 220 PLN per month, depending on the distance.
The received housing allowance and the costs of temporary quarters covered by the State Treasury will be exempt from personal income tax.
Officers who previously received financial aid for purchasing a flat will be able to receive a housing allowance at a reduced amount or after a one-time repayment of 50% of this aid.
The act introduces detailed living space norms (occupancy norms) for the allocation of flats, dependent on the service position and the size of the officer's family.
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VOTING RESULTS
2025-09-12
For 431
Against 1
Abstain 0
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie niektórych ustaw w związku z określeniem zasad zakwaterowania funkcjonariuszy Policji, Straży Granicznej, Państwowej Straży Pożarnej, Agencji Bezpieczeństwa Wewnętrznego, Agencji Wywiadu, Służby Kontrwywiadu Wojskowego, Służby Wywiadu Wojskowego, Służby Ochrony Państwa oraz poprawy niektórych warunków pełnienia służby.
Print number: PROJEKT USTAWY 1623
Process start date: 2025-09-02
Voting date: 2025-09-12
Voting no: 105