Buying Property in Poland
The process of purchasing real estate in Poland is highly regulated and centers around the Notary Public (Notariusz). For foreign nationals, the complexity of the transaction depends largely on their citizenship and the type of property being acquired. While apartments are generally accessible to all, purchasing land or a detached house often requires specific government approval.
Legal Status: Who Needs a Permit?
Polish law distinguishes between citizens of the European Economic Area (EEA) and those from third countries (Non-EU). This distinction determines whether a permit from the Ministry of Interior and Administration is required.
1. EU, EEA, and Swiss Citizens
Citizens of these countries can purchase real estate in Poland—including land, houses, and apartments—without any special permits. They enjoy the same rights as Polish citizens.
2. Non-EU Citizens
For citizens outside the EEA (e.g., USA, UK, India, Ukraine), the requirement for a permit depends on the type of property:
- Apartments (Stand-alone Residential Premises): Generally do not require a permit. A foreigner can buy a standard flat in a multi-family building freely, provided it does not come with a share in the land that exceeds the immediate needs of the building.
- Houses and Land: Acquisition of a detached house or a plot of land usually requires a permit from the Ministry.
- Border Zones: Any property (including apartments) located in designated "border zones" requires a permit for Non-EU citizens.
The Purchase Process: Step-by-Step
Once a property is selected, the legal transfer of ownership follows a structured path.
Step 1: Due Diligence
Before signing any documents, the buyer must verify the legal status of the property in the Land and Mortgage Register (Księga Wieczysta). This digital register reveals the current owner, the exact area, and crucially, any mortgages or third-party claims on the property.
Step 2: The Preliminary Agreement (Umowa Przedwstępna)
This agreement secures the property but does not transfer ownership. It outlines the price, deadlines, and conditions (e.g., obtaining a mortgage or a Ministry permit). At this stage, the buyer typically pays a deposit (zadatek), usually around 10% of the purchase price.
Note: If the buyer backs out, they lose the zadatek. If the seller backs out, they must return the zadatek in double the amount.
Step 3: Ministry Permit Application (If Required)
If purchasing land or a house as a Non-EU citizen, the buyer applies to the Ministry of Interior after signing the preliminary agreement. This process typically takes 3 to 6 months.
Step 4: The Final Notarial Deed (Akt Notarialny)
The transfer of ownership must take place in the form of a notarial deed signed in the presence of a sworn Notary Public. Any private contract signed without a notary is legally void for property transfers. At this meeting, the final payment is made (usually via bank transfer), and the notary submits the application to update the Land Register.
Transaction Costs and Taxes (2026)
Buyers must account for several costs beyond the property price. These fees are typically settled at the notary's office during the final signing.
| Cost Type | Rate / Amount | Applicability |
|---|---|---|
| PCC (Civil Law Tax) | 2% of market value | Secondary market (used properties) only. |
| VAT | 8% or 23% (included in price) | Primary market (new builds) only. |
| Notary Fee (Taksa) | ~0.5% - 2% (+23% VAT) | Progressive scale based on property value. |
| Court Fee | 200 PLN ($50.50 USD) | For updating the Land Register. |
| Agency Commission | 2% - 4% (+23% VAT) | If using a real estate agent. |
Currency conversion date: January 12, 2026. Estimates assume approx. 1 USD = 3.96 PLN.
Primary vs. Secondary Market
Primary Market (Developer State): Apartments are often sold in "developer standard" (stan deweloperski), which means concrete walls and floors without tiles, paint, doors, or bathroom fittings. Buyers must budget an additional 1,500 – 3,000 PLN per sqm ($380 - $760 USD) for finishing works.
Secondary Market: These are pre-owned properties. While often fully furnished, they require a 2% PCC tax payment, which is not applicable to new developer properties (where VAT is already included in the gross price).