Poland is a country of homeowners, and the market for flats in the large cities has been active for years. For a foreigner, the legal frame is clearer than you might expect. The surprises tend to be about tax, the notary and the land register, not about if you are allowed.
Can foreigners buy property in Poland?
According to the Ministry of the Interior, a citizen of the EU, the EEA or Switzerland needs no authorisation to buy, whatever the place or size. Others, including Britons since 1 January 2021, in principle need the Minister of the Interior's permit (1,570 zloty). Exceptions include buying an independent residential flat (samodzielny lokal mieszkalny) or a garage linked to it outside a border zone, five years of permanent residence, and protection under the Withdrawal Agreement. See moving to Poland from the UK.
How does the buying process work?
- Search through portals or an agency (EURES says an agency commission is around 2 to 3% of the price).
- Check the land register (księga wieczysta): owner, mortgages, rights of third parties.
- Sign a preliminary contract, most often.
- Sign the sale deed before a notary (akt notarialny), which is compulsory. The notary collects the PCC tax on the day of the deed when it is due.
- Declare the property to the municipality for property tax, which the municipality sets under a national ceiling.
The preliminary contract, the land register and the notary are the three places where an unnoticed clause becomes expensive. Moovy can explain what each document is for and what to ask. It does not give legal advice on a specific contract: for that, use a notary or a lawyer.
What does it cost?
- PCC tax: 2% of the price of a resale home. Since 31 August 2023, it is waived if you have never owned a home or a share in one (an inherited share of up to 50% does not count). From 1 January 2024, 6% applies from the sixth flat bought within one building complex.
- New home from a developer: no PCC; VAT is included in the price. Check that your deed is invoiced with VAT.
- Notary and land-register fees: capped by the Ministry of Justice regulation. For a flat, they are half of the general scale, which is capped at 100 zloty up to 3,000 zloty of value, and 10,000 zloty at most; VAT is added. Entering ownership in the land register costs 200 zloty in court fees.
What about farmland and plots?
If you buy a plot and part of it is agricultural, the rules change. From 1 hectare of agricultural land, only an individual farmer can buy it, otherwise you need consent from the director of KOWR; from 0.3 up to 1 hectare anyone can buy; below 0.3 hectare the agricultural land law does not apply. The buyer of 1 hectare or more must in principle farm it personally for five years.
What are the common mistakes?
- Paying a deposit with no preliminary contract.
- Skipping the land-register check.
- Treating a plot as building land without checking its status.
- Forgetting to declare the home to the municipality within 14 days.
- Assuming the notary advises you. The notary is neutral; take your own advice if you need it.
Should you rent first?
Many newcomers rent for a year before buying, to know the district and the commute. See renting in Poland and best places to live in Poland.
What documents do you need for buying property in Poland?
You need your identity card or passport for the notary, the number of the land register (księga wieczysta), the preliminary contract if there is one, and your financing (a loan offer if you borrow). Each bank sets its own conditions for a foreigner: ask for them, and see bank account in Poland. Your PESEL is often requested, especially for credit; see PESEL number in Poland.
How much does buying property in Poland cost in total?
Count each of the following, using the rules above, and ask your notary for the exact amounts on your deed:
- the purchase price;
- the 2% PCC tax on a resale home unless you qualify for the first-home exemption;
- the notary's fee, capped by regulation (for a flat, half of the general scale);
- the land-register entry fee of 200 zloty;
- the agency commission if you use one (EURES indicates around 2 to 3% of the price);
- the VAT on the notary's fee;
- later, property tax set by the municipality, with ceilings for 2026 of 1.25 zloty per square metre of housing (1.29 zloty for 2027).
The Ministry of Finance publishes the tax rules and the ceilings on podatki.gov.pl.
Who is eligible for the first-home exemption?
Since 31 August 2023, a buyer who has never owned a home or a share of one is exempt from the PCC. An inherited share of 50% or less does not count against you. From 1 January 2024, the rate is 6% from the sixth flat purchased in one building complex. The new-build route is different: a developer sells with VAT included, and acts subject to VAT are not subject to PCC. Check in your deed that the sale is invoiced with VAT.
Are there special rules for foreign buyers?
For EU, EEA and Swiss citizens, none: no authorisation, regardless of location or size. For British citizens and other non-Europeans, the permit rule applies unless an exception covers you: an independent flat or a linked garage outside a border zone, five years of permanent residence, or protection under the Withdrawal Agreement. Land-related rules, especially for agricultural plots, add another layer. Our sources do not cover coastal or border-zone specifics, so ask a notary if your property is in such an area.
What does the notary actually do?
The notary draws up and reads the deed, checks the identity of the parties and the land-register entry, collects the PCC tax on the day when due, and files the entry. The notary is neutral and does not represent your interests alone. If you want advice on the price, hidden defects or negotiating, use your own adviser. A mistake found after the deed is far harder to fix.
What about a mortgage?
Each bank sets conditions for foreigners, including proof of income and residence. Our sources warn about foreign-currency loans: they have done a lot of damage in Poland and banks are very careful today, so borrow in the currency of your income where you can. Ask several banks, and compare total cost, not only the headline rate.
What are the typical risks when buying property in Poland?
- A loan or charge on the property that the land register shows and you did not read.
- An agricultural plot sold as building land.
- Paying a deposit without a written preliminary contract.
- A purchase invoiced with VAT when you expected PCC, or the reverse.
- No declaration to the municipality for property tax within 14 days.
When does it make sense to buy?
If you plan to stay for years, a purchase can make sense, though our sources cannot say whether it is a good investment. Rents and prices both rose in recent years according to EURES, and the exemption for a first home is a real saving. Before you commit, rent for a few months in the district you like; see renting in Poland and cost of living in Poland.
EURES reports, for early 2025, new-build (primary-market) prices per square metre of about 3,679 euros in Krakow and 3,344 in Wroclaw, with flat prices up 9.5% on the primary market and 8.5% on the secondary market over one year. Rules and prices move; confirm with a notary.