Poland's real estate market has attracted growing interest from foreign buyers — driven by a stable economy, EU membership, and relatively affordable prices compared to Western Europe. But the rules for foreigners differ depending on your citizenship and the type of property you want to buy.
Can Foreigners Buy Property in Poland?
The rules depend on your citizenship:
- EU/EEA citizens: can buy most types of property freely — apartments, houses and commercial property — without any special permit. The same rules apply as for Polish citizens.
- Non-EU citizens: must obtain a permit from the Polish Ministry of Internal Affairs and Administration (MSWiA) to purchase agricultural land, forest land, or shares in companies owning such property. Buying an apartment or urban property generally does not require a permit for non-EU citizens.
- Ukrainian citizens: since 2022, Ukrainians with legal residence in Poland (temporary protection, refugee status, or a valid residence permit) can purchase residential property following the same rules as non-EU foreigners in general.
Primary Market vs Secondary Market
There are two ways to buy property in Poland:
- Primary market (rynek pierwotny): buying directly from a developer, typically a new-build apartment. VAT applies — 8% for apartments up to 150 m² and 23% for larger apartments or houses. No PCC tax on primary market purchases.
- Secondary market (rynek wtórny): buying from a private seller. No VAT, but PCC (Civil Law Transaction Tax) of 2% applies, calculated on the market value of the property. From 2024, first-time buyers purchasing their only property may qualify for a PCC exemption — verify eligibility with a notary.
Costs of Buying Property in Poland
Beyond the purchase price, budget for the following transaction costs:
- PCC tax: 2% of property value (secondary market only).
- Notary fee (taksa notarialna): regulated by law, typically 0.5%–1% of value (up to a cap), plus VAT at 23%. A transaction worth 500,000 PLN will generate a notary fee of roughly 3,000–5,000 PLN.
- Land register fee (opłata sądowa): 200 PLN to establish entry + 150–200 PLN for mortgage entry.
- Real estate agent commission: typically 2–3% of purchase price (often paid by the buyer alone, or split between buyer and seller).
- Mortgage arrangement fee: 0.5–2% of loan value, if financing with a mortgage.
In total, plan for 3–6% of the purchase price in transaction costs on top of the property price itself.
Getting a Mortgage as a Foreigner
Polish banks do offer mortgages to foreigners, but the requirements are stricter than for Polish citizens:
- You must have a stable income sourced in Poland (employment contract or proven business income in PLN) — foreign income is generally not accepted.
- A valid Polish residence permit (karta pobytu) or at minimum a long-term visa is usually required.
- Credit history in Poland (BIK) helps significantly. Building a positive BIK before applying is advisable.
- Minimum down payment of 20% is standard; some banks accept 10% with higher insurance costs.
- Mortgage terms can extend up to 35 years. Fixed-rate periods (usually 5 years) are increasingly popular after the interest rate volatility of 2022–2023.
Due Diligence — What to Check
Before signing any purchase agreement:
- Review the Księga Wieczysta (land register) — a public record showing ownership, encumbrances and mortgages. Check online at ekw.ms.gov.pl using the KW number.
- For new-builds, verify that the developer has a rachunek powierniczy (escrow account) — legally required for off-plan sales since 2012.
- Check for any outstanding charges (zaległości) in the housing cooperative (spółdzielnia) or homeowners association (wspólnota mieszkaniowa).
- Confirm the property's legal status — agricultural reclassification, planning permissions, or any pending legal disputes.
Use our property purchase costs calculator to get a full breakdown of your total acquisition cost, and our PCC tax calculator to quickly compute your civil law transaction tax.