Poland (PL)
Poland is the largest country in Central Europe and a dynamic EU member state with one of the fastest-growing economies in Europe over the past two decades.
Buying Property in Poland
The full buying process, transaction costs, mortgage, and legal requirements.
Poland's property market has seen significant price growth since 2020, particularly in Warsaw, Kraków, Wrocław, and Gdańsk. While prices have risen substantially, they remain below Western European levels. The process for buying property is transparent and well-regulated. A notary (notariusz) is legally required for all property transactions. EU/EEA/Swiss citizens can buy property freely under the same conditions as Polish nationals. Non-EU citizens: apartments (self-contained units in multi-family buildings) generally do not require a permit; houses with land and other real estate require a permit (zezwolenie) from the Minister of Interior and Administration (MSWiA). Agricultural and forest land has additional restrictions — only individual farmers and entities with special authorisation from the National Agricultural Agency (KOWR) can acquire agricultural land; the State Farmland Agency holds pre-emption rights.
Rent vs. Buy
Poland's buy-to-price ratio has worsened in recent years — price-to-rent ratios are high in Warsaw (25–35x annual rent). Renting is often more flexible and financially competitive in the short-to-medium term. Buying makes sense for long-term residents (5+ years), those with stable income, and those wanting to build equity. Mortgage rates in Poland were high in 2022–2023 (8–9%) but are expected to moderate by 2026.
Buying Process — Step by Step
Property Search
1–12 weeksSearch on OtoDom.pl, Gratka.pl, Morizon.pl, or use a real estate agent (pośrednik). Visit properties, research the area, and verify asking prices vs market.
Property Verification
1–3 daysCheck the Księga Wieczysta (land and mortgage register) at ekw.ms.gov.pl — free online. Verify ownership, any mortgages (hipoteki), easements, or disputes. Check building permit (pozwolenie na budowę) and use permit (pozwolenie na użytkowanie) for new builds.
Preliminary Agreement (Umowa Przedwstępna)
1–2 weeksOptional but common — signed between buyer and seller, committing to complete the sale on agreed terms. May be signed privately or before a notary (notarised version is stronger). Deposit typically 10% of purchase price at this stage (zadatek — non-refundable if buyer withdraws; doubled if seller withdraws). Notarised umowa przedwstępna can be enforced in court.
Mortgage Application (if needed)
4–8 weeksApply to bank for mortgage (kredyt hipoteczny). Bank will require: income documents, creditworthiness assessment (BIK), property valuation (operat szacunkowy). Process can take 4–8 weeks. Typically need 10–20% deposit (wkład własny).
MSWiA Permit (non-EU buyers, houses with land only)
2–6 months (can run parallel to other steps)Non-EU citizens buying a house with land, or any real estate requiring a permit, must apply to the Ministry of Interior and Administration (MSWiA) before completing the purchase. Applications submitted to the Department for Permits and Licences via gov.pl. Processing time: 2–4 months (up to 6 months in complex cases). Permit valid for 2 years. Fee: approx. 1,570 PLN. Apartments (lokale mieszkalne) in multi-family buildings are generally exempt from the permit requirement.
Notarial Transaction (Akt Notarialny)
1–2 hour appointment + 2–4 weeks for land register updateFinal sale must be completed before a notary (notariusz). The notary reads the full deed (akt notarialny) to both parties. Identity verified. All payments confirmed (bank transfer evidence). Buyer signs, seller signs. Payment of PCC-3 tax (2% on secondary market — but zero for first-time buyers of their first apartment; see costs) or VAT (8% on new builds ≤150 m², 23% above) arranged.
Land Registry Update
1–6 months (courts have backlogs)Notary submits the deed to the Sąd Rejonowy (district court) to update the Księga Wieczysta. New owner registered. Mortgage (hipoteka) registered if applicable.
Transaction Costs
| Cost Item | Amount | Notes |
|---|---|---|
| PCC-3 Transfer Tax | 2% of purchase price (0% for first-time buyers of first apartment) | Applies to secondary market (używane) purchases. Since 2024, buyers who have never owned a residential property are exempt from PCC on their first apartment. Not applicable to new build first sale where VAT 8% (≤150 m²) or 23% applies instead. Paid via notary who submits to Urząd Skarbowy. |
| Notary fees (Taksa notarialna) | Graduated scale: up to ~0.5% of purchase price (legally capped) | Example: property for 600,000 zł: notary fee approximately 2,770 zł + 23% VAT. Two copies required for both parties. |
| Land Register fee | 200 zł (ownership entry) + 200 zł (mortgage registration, if applicable) | Court fees for updating Księga Wieczysta. |
| Real estate agent commission | 2–3% + VAT of purchase price | Commission is often split between buyer and seller or paid by seller only. Negotiate upfront. |
| Property valuation (operat szacunkowy) | 500–1,500 zł | Required by bank for mortgage. Provided by certified property appraiser (rzeczoznawca majątkowy). |
| Bank mortgage fees | 0–1% of loan amount (application/processing fee) | Varies by bank. Some banks waive fees for good customers. |
The Notary — Mandatory for All Purchases
The notariusz (notary) is a public official required by law for property transactions. The notary is neutral — does not represent buyer or seller. They: verify identities, read the full deed aloud, confirm all conditions are met, collect and transfer PCC-3 tax, register the transaction with the land court, and ensure legal compliance. Notary fees are legally regulated (not negotiable). Always choose your own notary — do not be pressured by the seller's agent to use their notary.
Mortgage
Polish mortgages (kredyty hipoteczne) are available from all major banks in both fixed-rate and variable-rate (WIBOR-linked) formats. The National Bank of Poland (NBP) reference rate was 3.75% as of June 2026 — the lowest in four years — having moderated from the 2022–2023 peak of 6.75%. Bank Millennium offered fixed 5-year rates around 5.65% in early 2026; variable rates (WIBOR 6M ~3.71% + margin ~2%) produced similar effective rates.
10% minimum (wkład własny) required by Polish banking regulations; 20% for better rates and to avoid mortgage insurance. Low-deposit (10%) mortgages carry higher rates.
EU/EEA/Swiss citizens: same access as Polish citizens — apply at any major bank. Non-EU citizens: more challenging; banks require stable Polish employment history (typically 12–24 months), larger deposit (often 20–30%), and may require the MSWiA permit to be in place first. Some banks decline non-EU applicants outright; PKO BP, Pekao, ING and BNP Paribas are generally most accessible. Revolut and fully online banks cannot provide Polish mortgage lending. In-person applications at a physical branch are strongly preferred.
Land Registry
Księga Wieczysta — online land register at ekw.ms.gov.pl. Free public access. Each property has a KW number. Shows: current owner, mortgages (hipoteki), easements, legal disputes. Always check before purchase. Running a KW check is free and essential — 10 minutes of due diligence.
Taxes
Secondary market property: PCC-3 tax 2% of purchase price (paid at notary). New builds (first sale by developer): VAT 8% on apartments up to 150 m² (included in purchase price). Annual property tax (podatek od nieruchomości): set by gmina, very low for residential property — typically 0.92–1.17 zł/m²/year (under 200 zł/year for a typical apartment).
New Build vs. Existing Property
New build (deweloper): VAT 8% included in price, no PCC tax. Warranty (rękojmia) from developer 5 years on structural defects. Guarantee (gwarancja) varies. Buy from developer registered in KRS. Check the deweloper prospekt informacyjny (information prospectus — mandatory document) at gov.pl. Existing property (rynek wtórny): PCC 2%, potential for renovation needed but immediate occupation. Check building condition (stan techniczny) carefully.
Selling Property
Selling within 5 years of acquisition (counted from end of calendar year of purchase): 19% PIT on capital gain, declared on PIT-39 filed by 30 April of the following year. Ulga mieszkaniowa (housing relief): PIT liability can be eliminated or reduced if sale proceeds are reinvested in qualifying residential property for own needs within 3 years of the sale year. From 1 January 2026, amended rules apply — the taxpayer must not already own or co-own (≥50%) another property (exceptions: inherited property, one property under marital joint ownership, properties transferred within 3 years to immediate family/State/municipality). After 5 full years from acquisition: no PIT on sale. VAT applies if sold by a business or developer.
Useful Links
Property Buying
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