The myth clients arrive with: "a foreigner needs an interior ministry permit". In most cases they do not. Buying a self-contained residential flat requires no permit, whatever the buyer's citizenship.
Below: when a permit genuinely applies, what the whole transaction costs, and what to check before signing.
When a permit is required
| Property | EU, EEA or Swiss national | Third-country national |
|---|---|---|
| Self-contained residential flat | no | no |
| Garage or parking space as a separate unit | no | usually no |
| House with land | no | yes |
| Land plot | no | yes |
| Property in the border zone | no | yes, including flats |
| Agricultural or forest land | special rules | yes, with extra restrictions |
The practical conclusion: buying a flat in Warsaw, Kraków or Wrocław means no trip to the ministry. Buying a house with land outside Warsaw means a separate procedure taking several months - covered in detail.
Costs on top of the price
The structure depends on the market.
Secondary market (from a private seller):
- 2% transfer tax (PCC) on the value, paid by the buyer through the notary;
- notarial fee by tariff; for a flat at PLN 700,000 that is roughly PLN 3,000-3,500 plus VAT;
- land register entry - PLN 200, plus another PLN 200 for a mortgage entry;
- certified copies of the deed by page count;
- agency commission where an agency is involved.
Primary market (from a developer):
- no transfer tax - VAT is built into the price at 8% for homes up to 150 m² and 23% above that;
- notarial costs and land register entry as above.
A separate point for investors: since 2024 a higher transfer tax rate applies to a sixth and subsequent flat bought in a single development. Irrelevant to a private buyer of one flat, material to an investor.
A mortgage as a foreigner
Banks do lend to foreigners, with higher requirements:
- a residence card - most banks want a long-term status rather than a visa;
- a PESEL number - effectively mandatory;
- income history in Poland of 6 to 12 months, depending on bank and employment type;
- a deposit from 20%, often 30% for foreigners;
- language is not a requirement, but the deed is in Polish and a weak command means the notary calls in a translator.
Employment contracts give the most standard path. For sole traders and companies banks examine 12 to 24 months of tax returns - and aggressive income optimisation can block the loan.
What to check before the transaction
Our standard due diligence list:
- The land register - owner, shares, mortgages, easements, transfer restrictions. Free to check online by KW number.
- Arrears to the building association or housing cooperative - a certificate from the manager.
- Registered occupants - a certificate of how many people are registered. Registration does not block a sale, but removing someone later requires administrative proceedings.
- The legal status of the unit - whether it is genuinely self-contained with its own land register folio.
- Inheritance risks - where the seller inherited the property, the heirs and time limits are checked.
- The developer contract - terms, penalties for delay, handover procedure.
- Planning restrictions - the local zoning plan for anything unusual.
A mistake on any of these costs more than the entire notarial process.
How the transaction runs
- Reservation - a reservation agreement, with or without a deposit.
- Preliminary agreement, preferably as a notarial deed, giving a claim to conclude the final contract.
- Property verification during that period.
- Financing - the credit decision, if the purchase is mortgaged.
- Final contract before the notary, with transfer tax and notarial fee paid.
- Land register entry - the notary files electronically; the entry appears within weeks.
- Handover - protocol, meters, keys.
- Post-completion formalities - transferring utilities, a PCC-3 return for non-notarial transactions, address registration.
What we do
- Property verification - land register, arrears, registered occupants, legal status: property due diligence.
- The MSWiA permit where the property requires one: permit proceedings.
- Reviewing and negotiating contracts - reservation, preliminary, developer.
- Attending the notary with an interpreter: notarial assistance.
- Post-purchase formalities - land register, utilities, registration.
Frequently asked questions
Can I buy a flat without a residence card? Yes. Ownership is unconnected to the right of residence. The constraint appears with a mortgage, where the bank examines status.
Does buying a flat give a right of residence? No. Poland runs no golden visa programme. Property can support a residence case as evidence of where you live and your ties to Poland, but it is not a basis on its own.
Is there an annual property tax? Yes, payable to the municipality at locally set rates. For a flat that is usually a few hundred zloty a year.
What about tax on sale? Selling within five years from the end of the year of purchase attracts 19% income tax on the gain, with relief where proceeds go to your own housing needs.
Can a company buy a flat? Yes, though companies with foreign shareholders face separate rules on the interior ministry permit, worth checking before the transaction.
Is a sworn translator needed at the notary? If you do not speak Polish fluently, the notary must ensure a translator attends. That is a validity requirement, not a formality.
Buying a flat in Poland as a foreigner is simpler than it is made to sound: a permit is usually unnecessary and costs above the price land at 3-4%. The difficulty is verifying the property - which is exactly where people cut corners.
Send us the land register number and the listing - we will check the property before you pay a deposit.
This material is informational. Consult a lawyer about your situation.