How to buy property in Polska
A practical guide for buyers (including foreigners): step-by-step process, purchase costs, annual taxes, financing and quirks in Polska. Informational, verified August 2026 — not legal advice.
Can foreigners buy?
Flats: free for everyone. Houses with land: EU free; non-EU need an MSWiA permit.
The process, step by step
- 1Reservation/pre-contract (umowa przedwstępna), ~10% deposit
- 2Check the księga wieczysta (public e-land-register)
- 3Mortgage if needed
- 4Notarial deed + payment
- 5Registration in the księga wieczysta
Purchase costs (on top of the price)
| PCC tax (resale) | 2% |
| VAT on new builds (in price) | 8/23% |
| Notary + fees | ~1–2% |
Annual taxes: Small local tax (PLN/m², a few hundred PLN/yr typical).
Financing as a non-resident
Polish banks lend in PLN; income in another currency complicates approval (FX-risk rules).
Quirks that surprise buyers
- ⚠️ Prices are in PLN — budget the FX
- ⚠️ The land register is online and free — check it yourself before any deposit
- ⚠️ On new builds, assignment of pre-contracts is a market of its own — beware of chains
Frequently asked questions
- Can I buy property in Polska as a foreigner?
- Flats: free for everyone. Houses with land: EU free; non-EU need an MSWiA permit.
- What costs and taxes do I pay when buying in Polska?
- PCC tax (resale): 2%; VAT on new builds (in price): 8/23%; Notary + fees: ~1–2%. Small local tax (PLN/m², a few hundred PLN/yr typical).
- Can I get a mortgage in Polska as a non-resident?
- Polish banks lend in PLN; income in another currency complicates approval (FX-risk rules).