Buying a flat in Poland as a foreigner

A short overview of the rules and steps. Legal status as of 05.10.2026.

This is not legal or tax advice. Rules change – confirm the details with a notary or lawyer before you buy.

Do you need a permit?

As a rule, a foreigner needs a permit from the Minister of the Interior and Administration (MSWiA) to buy real estate in Poland (Act on the Acquisition of Real Estate by Foreigners, Art. 1).
A flat that is a separate unit (samodzielny lokal mieszkalny, a flat with separate ownership) – no permit is needed (Art. 8(1)(1)). The same applies to a garage unit linked to your housing needs (Art. 8(1)(1a)).
Exception: the border zone. These exemptions do not apply to property in the border zone (strefa nadgraniczna, Art. 8(3)). Ask the notary whether the flat lies in it.
Citizens and businesses of EEA countries and Switzerland do not need a permit (Art. 8(2)); the transition periods for farmland and “second homes” have ended.
A house with land usually needs a permit for buyers from outside the EEA, unless another exemption applies – for example 5 years of residence after a permanent residence permit or an EU long-term resident permit (Art. 8(1)(2)). Farmland has extra restrictions for all buyers.

Taxes and fees

Second-hand flat: tax on civil law transactions (PCC) of 2% of the market value, paid by the buyer and collected by the notary (PCC Act, Art. 7(1)(1)(a)). The Act has exemptions (for example for some first-time buyers) – ask the notary whether any applies to you.
New flat from a developer: VAT is included in the developer's price; you do not pay the 2% PCC on top for the sale itself. Exception: a buyer of the sixth and each further flat in buildings on the same plot of land pays 6% PCC on that flat in addition to VAT (PCC Act, Art. 7a).
On top of that come the notary's fee (maximum rates are set by a regulation of the Minister of Justice) plus VAT, and court fees for entries in the land and mortgage register.

The notary and the notarial deed

A contract transferring ownership of real estate must be made as a notarial deed (Civil Code, Art. 158). Often a preliminary agreement (umowa przedwstępna) is signed first.
If you do not speak Polish well, the deed is made with a sworn translator present (Notaries Act). Arrange this with the notary in advance, together with your ID documents and your PESEL or Polish tax number (NIP).
When a foreigner buys property, the notary sends a copy of the deed to the Minister of the Interior within 7 days (Art. 8a of the Act on the Acquisition of Real Estate by Foreigners) – you do not need to do it yourself. From 19 November 2026 the notary does this through the central repository of electronic notarial deed copies and charges the parties a fee for it; the amount will be set by a regulation (Journal of Laws 2026 item 1099).

The land and mortgage register (księga wieczysta)

Before buying, check the register online by its number (ekw.ms.gov.pl, free): Section II – owner, Section III – rights, claims and restrictions, Section IV – mortgages.

Mortgages for foreigners

Banks in Poland do lend to foreigners, but conditions depend on the bank – usually a residence document and documented income in Poland matter.
The Polish Financial Supervision Authority's Recommendation S limits the loan to 80% of the property value (up to 90% with extra security) and restricts loans in a currency other than your income currency.

Before you make an offer

Asking prices are usually higher than the amounts in notarial deeds. Check what similar flats nearby actually sold for.

Get a free estimate

Sources

A short overview of the rules and steps. Legal status as of 05.10.2026. This is not legal or tax advice. Rules change – confirm the details with a notary or lawyer before you buy.