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Poland remains one of Europe's popular countries for buying property. A high standard of living, a stable economy, developed infrastructure, and a safe environment are driving demand for property purchases, making the Polish property market appealing to both investors and those planning to relocate.
What do you need to know about the specifics of a property deal in Poland to make sure it goes quickly and safely for a foreign buyer?
Buying property with a permit from Poland's Ministry of Interior (Zezwolenie MSWiA)
In 2026, foreigners from non-EU countries can buy an apartment in Poland without a permit, as long as the property is located outside the border zone.
However, when it comes to buying a house or certain other types of property, you'll need to obtain a permit from Poland's Ministry of Interior.
In Poland, the rules for foreigners buying property are governed by the «Ustawa o nabywaniu nieruchomości przez cudzoziemców» law. The document specifies in which cases a non-resident has the right to buy property without obtaining additional permits, and when a permit is required.
How do you obtain the MSWiA permit?
You need to submit an application to Poland's Ministry of Interior: the relevant authorities check whether the property purchase poses a threat to security or public order.
The application must include the buyer's documents, proof of their status in the country, information about the property being purchased, and the source of funds.
Who doesn't need an MSWiA permit for property?
A foreigner doesn't need to obtain an MSWiA permit when buying:
- apartments and flats (local mieszkalny);
- a garage purchased together with an apartment.
The Zezwolenie MSWiA permit is required when buying:
- a land plot;
- a private house with land;
- properties located in a border zone;
- agricultural property.
In a number of cases, exceptions apply. A foreigner can buy an apartment or another type of property without a permit if they're legally married to a Polish citizen, hold a long-term residence permit, or have EU long-term resident status. Applications are reviewed within 2 to 6 months, and the state fee is 1,570 zł. Before signing the agreement, it's important to make sure the property doesn't fall under any restrictions, otherwise the deal will fall through and the entire process will need to be redone.
Financial nuances: taxes and related costs
Buying an apartment in Poland comes with additional costs beyond the property's price. Their size depends on the type of market the property is sold on – new-build or resale.
Which costs and taxes will you need to pay depending on the market type?
New-build market
| Cost | Amount/rate |
| VAT (value-added tax) | Included in the apartment's price: the VAT rate depends on the property's characteristics: for apartments up to 150 sqm – 8%, for the area over 150 sqm – 23%.
Important: if the apartment's area is 180 sqm, the 8% rate applies to the first 150 sqm, and 23% applies to the remaining 30 sqm. |
| Notary services (Taksa notarialna) | The amount depends on the property's price and the nature of the deal. On average, 2,000–4,500 zł + 23% VAT. |
| Court fees (registration in the Księga Wieczysta) | Registering ownership in the Księga Wieczysta – 200 zł, a fee of 200 zł for registering a mortgage. |
| Bank costs (for a mortgage) | A 0–2% commission, a property valuation fee of 400–800 zł, and insurance payments. |
| Annual property ownership tax | 1.25 zł per sqm of usable area per year. |
| Agency commission | When buying directly from a developer, there's usually no commission. |
| Translator services (if needed) | 400–600 zł. |
| Total costs | 2–5% of the property's price. |
Resale market
Let's compare the situation for apartments on the resale market:
| Cost | Amount/rate |
| PCC | The 2% PCC tax in Poland on civil-law transactions (Podatek od czynności cywilno prawnych) is charged when buying a first home on the resale market.
Legal basis – «Ustawa z dnia 9 września 2000 r. o podatku od czynności cywilnoprawnych». Since 2024, when buying more than 6 apartments in the same building without the deal being subject to VAT, the PCC rate for the sixth and each subsequent apartment is 6% instead of 2%. |
| Notary services | 2,000–4,500 zł + 23% VAT. |
| Court fees | Registering ownership in the Księga Wieczysta – 200 zł, a fee of 200 zł for registering a mortgage. |
| Translator | 400–600 zł. |
| Bank costs | A 0–2% commission, a property valuation fee of 400–800 zł, and insurance payments. |
| Agency commission | 2–3% of the apartment's price + 23% VAT. |
| Annual property tax | The rate is set by the municipality and depends on the location and property type. Usually 1.25 zł per sqm of usable area per year. |
| Total costs | Around 8–12% of the price. |
Mortgages for foreigners in 2026: prepare in advance
A mortgage in Poland is available to foreigners at a bank if you want to obtain a Kredyt hipoteczny.
An important point: besides the apartment's price, the bank must assess the borrower's solvency and credit history through BIK (Biuro Informacji Kredytowej) – the Polish credit bureau.
The procedure is standard, and if you're buying a home while having official income, there's nothing to worry about.
In 2026, banks' requirements for mortgages for non-EU citizens are as follows:
- Your legal status and the legality of your stay in Poland. If a foreigner holds a Karta Pobytu, this sometimes simplifies the lending process (though it's not always a guarantee of a 100% positive decision from the bank).
- Type of employment. It's ideal if you have a permanent employment contract (Umowa o pracę na czas nieokreślony). For B2B contracts (private entrepreneurs), a mortgage is also available, but banks require proof of stable income over the last year or two.
- An important expense item is the size of the down payment (Wkład własny) the buyer is prepared to make. This is usually a minimum of 10%, but for better interest rates, a 20% down payment is recommended.
- Credit history. Banks check the BIK (Biuro Informacji Kredytowej), so it's important to make sure there are no outstanding loan debts.
- Document preparation. To get a mortgage for an apartment, you'll need a Polish tax ID (PESEL) and a tax residency certificate (Certyfikat rezydencji podatkowej).
Step-by-step purchase process
The process of buying an apartment in Poland unfolds in stages.
Choosing an apartment and checking the Księga Wieczysta (Land and Mortgage Register) to find out the property's legal status. The register is checked for Rights and Encumbrances (Section 3) and Mortgages (Section 4). Checking the Księga Wieczysta lets you confirm the apartment has no debts, no registered third parties, and isn't mortgaged with a bank.
Drafting the sale and purchase agreement (Umowa przedwstępna). It specifies the deadlines, price, and the parties' intentions, after which the buyer pays a deposit. It's worth paying attention to the legal terms here and not confusing them.
- Zadatek (Deposit) – if the deal falls through due to the buyer's fault, the money stays with the seller; if it's the seller's fault, they return double the amount to the buyer.
- Zaliczka (Advance payment). The amount is returned in full, regardless of who is at fault for the deal falling through.
Signing the agreement (Akt notarialny, the property purchase deed) in the presence of a Polish notary. This is the document that confirms the transfer of ownership to the new owner. If the buyer is from another country and doesn't speak Polish, a sworn translator must be present. This stage also involves paying taxes and fees.
Paying for the property, transferring rights, and registration. Once both parties have signed the agreement, the money must be transferred to the seller's account. For extra security, this is sometimes done through the notary's deposit account. The specialist then submits a request to
the Księga Wieczysta to record the changes.
The final stage is the handover of the apartment and recording the meter readings.
Polish residence permit through property purchase: does buying a home grant the right to long-term residence in the country?
Many investors believe that buying residential property in Poland is a ticket to automatic citizenship.
Unlike some other countries (Turkey, for example), regardless of the investment amount, a residence permit in Poland (Karta Pobytu) is granted through a different process. However, owning property serves as proof of a place of residence (Miejsce zamieszkania) and reduces the likelihood of a residence permit application being rejected.
The real estate agency Hayat Estate offers apartments for sale in Poland and provides access to exclusive, off-market listings. Our specialists help with document processing, verify the property's legal standing, and support the buyer through every key stage of the deal.
With us, buying an apartment abroad will be fast, simple, and worthwhile!
FAQ: frequently asked questions
Can you buy an apartment in Poland remotely?
Yes, foreigners can fully legally buy property online. To do this, you need to issue a power of attorney at a notary (Pełnomocnictwo w formie aktu notarialnego) to a trusted representative – a relative, a realtor, or a lawyer in Poland – and have them carry out the deal. The whole process is straightforward and transparent.
Which is better: Zadatek or Zaliczka?
Real estate specialists recommend using Zadatek: it provides more reliable protection of the buyer's interests in cases where the seller suddenly finds another buyer.
Is it allowed to buy an apartment in Poland with cash?
In 2026, for deals between individuals, notaries require a non-cash bank transfer to confirm the legal origin of the funds. This is part of the anti-money laundering law. The transaction must be carried out through a Polish bank.
Do you need a PESEL number?
Currently, a PESEL (personal identification number) is required for the procedure in order to sign the apartment's sale and purchase deed.
