Buying Property in Poland: A Guide for Foreigners

Published on September 29, 2025 and written by Cyril Jarnias

Purchasing real estate in Poland may seem complex for foreigners, but the market offers fantastic investment opportunities. This guide explores the key steps of the buying process, from initial search to finalizing the notarial deed.

With recent reforms facilitating access, international buyers are increasingly finding their way into the Polish real estate landscape. Through practical advice and tips to avoid common pitfalls, this article demystifies the seemingly intimidating journey of property acquisition in Poland, offering foreign investors a clear roadmap to their future property.

Understanding Real Estate Regulations and Obligations in Poland

Foreigners wishing to acquire real estate in Poland must comply with strict regulations, which vary depending on their nationality and the type of property targeted. The main legal obligations, restrictions, and procedures are summarized below.

General Regulations for Purchase by Foreigners

Buyer’s Nationality	Permit Requirement	Main Exceptions
EU/EEA/Swiss Citizens	No	No permit required
Non-EU/EEA/Swiss Nationals	Yes (mandatory permit)	Spouse of Polish citizen, permanent resident, or locally operating company exempt in certain cases

A foreigner is defined as any individual without Polish citizenship or any legal entity domiciled abroad.

Procedure for Non-Europeans:

• Permit from the Ministry of Interior and Administration required before final signing.
• Required documents:
  • Valid residence permit or proof of right to stay
  • Legal proof of funds
  • Evidence that the transaction does not threaten public order or national security

Specific Restrictions on Certain Properties

• Agricultural Land >3,000 m²:
  • Acquisition strictly limited since May 2016.
  • Only individual farmers can purchase without restriction; a non-farmer foreigner must apply for special authorization from the National Agricultural Agency and commit to cultivating the land.
• Commercial Premises:
  • Purchase possible without specific authorization for non-EU/EEA/Swiss nationals.

Taxes Associated with Real Estate Transactions

List of common taxes during property purchase in Poland:

• Civil Law Transactions Tax (PCC): generally set at 2% of the purchase price
• Notary fees: variable depending on property value
• Mortgage registration fees if using credit

Summary table of main costs

Type of Fee	Indicative Amount
PCC Tax	2 %
Notary	Variable (~0.25–3 % max + VAT)
Mortgage Registration	~200 PLN

Organizations Involved in the Process

• Polish Ministry of Interior and Administration (for permit issuance)
• National Agricultural Agency (for agricultural land)
• Polish public notary (final validation)

Common Practices & Recent Developments

• Since May 2016, strengthened restrictions on agricultural land to prevent foreign speculation.
• Gradual simplification for acquisition by foreign spouses married to Poles or holders of permanent residence.
• Significant easing for investors from EU/EEA/Switzerland member countries: no transitional period or particular restrictions since June 2016.

Checklist – Frequently Required Documents:

1. Document proving your identity & legal status in Poland
2. Bank statements regarding your funds
3. Prior written agreement if purchase subject to ministerial authorization
4. Preliminary contract signed before a notary

In summary: Non-European nationals face major constraints related to mandatory ministerial permits, especially when acquiring single-family homes or significant agricultural land, while European citizens today almost fully benefit from the European principle of free movement of real estate capital with very few or no remaining restrictions in this dynamic but regulated market.

Untangling International Taxation for Foreign Buyers

Untangling International Taxation for Foreign Buyers in Poland

Real estate purchase by non-residents in Poland is free for citizens of the European Union (EU) and European Economic Area (EEA), without administrative authorization required, except notably for agricultural land exceeding 3,000 m², subject to specific restrictions. For other nationalities or for certain property categories like agricultural land, authorization may be required.

Main Taxes Applicable During Real Estate Purchase

Type of Tax	Rate or Basis	Main Observations
Transaction Tax	2% of purchase price	Paid during property transfer
VAT	Generally 8% or 23%	Applies to new builds; variable rate depending on type/use
Annual Property Tax	Variable by municipality	Amount depends on location and nature of property

Specific Tax Obligations

Real Estate Sales Tax: If resold within less than five years of acquisition (calculated from the start of the following year), a flat-rate tax of 19% applies to the capital gain, after deduction of justified expenses (notary, renovation).

Possible Exemption: If the total proceeds from a sale are reinvested in a new home within two years following the sale, this tax can be avoided.

Annual Property Tax: Every owner – resident or not – must pay it to local authorities.

International Tax Treaties

Poland has signed treaties with several countries to avoid double taxation. For example, under the Franco-Polish treaty, it is possible to credit in France certain taxes paid in Poland so that the same income is not taxed twice.

It is imperative to obtain a tax certificate if you wish to benefit from the advantages provided by these treaties.

Impact on Total Cost for a Foreign Investor

Various taxes and legal fees significantly increase the overall cost beyond the simple listed price. Main items include:

• Notary fees
• Civil Law Transactions Tax
• Possible VAT
• Legal fees

To Better Manage These Cross-Border Obligations

• Systematically seek advice from local tax experts proficient in both Polish rules and those applicable in your country of residence.
• Keep all documentary evidence related to real estate expenses (invoices for work/renovation…).
• Annually verify your tax situation with both Polish and local tax authorities.

Key Takeaways

Professional guidance not only allows for tax optimization but above all ensures strict compliance with often evolving regulations. Certain exemptions are available under strict conditions; their application must be validated individually before any operation.

Practical List

1. Verify your eligibility to purchase based on nationality and type/use of desired property
2. Evaluate all additional costs related to the purchase
3. Inquire precisely about applicable bilateral tax treaties
4. Prepare all useful supporting documents well before purchase

Foreign buyers must therefore anticipate both their immediate costs and potential future tax impacts related notably to a future resale or rental of the property purchased in Poland.

Essential Files for Acquiring Polish Real Estate

Document Category	European Union Citizens	Third-Country Nationals (non-EU/EEA/Swiss)
Real Estate Purchase Permit	Not required for property purchase (except specific exceptions)	Prior authorization mandatory to acquire property (except limited exceptions)
Identification Documents	Passport or national ID card; PESEL number if resident	Valid passport; visa or residence permit if resident
Proof of Financial Capacity	Proof of resources, bank statements, mortgage offer or proof of own funds	Proof of resources, bank statements, mortgage offer or proof of own funds
Notarial Documents to Provide	Land register extract, cadastral extract, tax office certificate, certificate of no development or revitalization plan, certificate of premises independence, registration extract	Same, plus the real estate purchase permit issued by the Polish Ministry of Interior
Presence at Notary	Mandatory when signing the deed of sale	Mandatory when signing the deed of sale
Other Specific Certificates	Depending on property type (forest, agricultural land, etc.), additional certificates may be required	Depending on property type (forest, agricultural land, etc.), additional certificates may be required

List of Frequently Required Documents During Acquisition:

• Valid identity document (passport or ID card)
• PESEL number (for residents)
• Proof of financing (bank statements, bank letter)
• Real estate purchase permit (for non-EU/EEA/Swiss citizens)
• Land register extract (księga wieczysta)
• Cadastral plan extract
• Tax and administrative certificates (no debts, cadastral status, etc.)
• Preliminary contract or promise of sale
• Notarial deed of sale

Crucial Points to Respect:

– Prior verification of the title deed (księga wieczysta) is essential to ensure there is no mortgage, easement, or ongoing dispute affecting the property.

– A professional property appraisal by an independent expert is strongly recommended to determine the property’s real value and avoid overvaluation.

– The notary plays a central role in securing the transaction, verifying document legality, and officially registering the property transfer.

Important Remarks:

– For legal entities (companies, foundations, etc.), additional documents are required: KRS extract, REGON and NIP numbers, resolution authorizing the transaction.

– Absence of a real estate purchase permit for non-EU/EEA/Swiss nationals renders the transaction null and void.

– The presence of a sworn translator may be required if the buyer does not speak Polish.

Rigor in file preparation and verification of the property’s legal status are decisive steps for the security of real estate investment in Poland.

Real Estate Property Acquisition by Foreigners: Opportunities and Limitations

Acquisition of real estate in Poland by foreigners depends on the national’s status and the type of property targeted.

Legal Conditions by Nationality

Buyer Category	Possibility of Purchase Without Restriction	Permit Necessary
EU/EEA/Swiss Citizens	Yes	No
Non-EU/EEA/Swiss Citizens	Partially*	Yes (except exceptions)

*Non-European citizens can freely purchase apartments in collective buildings, but purchasing single-family homes, land, or agricultural land generally requires a permit issued by the Ministry of Interior and Administration. For agricultural land, additional approval from the Minister of Agriculture may be required. This permit must be obtained within a maximum of two months.

Properties Accessible to Foreigners

• Individual apartments (in collective buildings): accessible without permit to all foreigners.
• Single-family homes, buildable or agricultural land: subject to authorization for non-EU/EEA/Swiss.
• New properties from developers: generally simpler to acquire for all profiles.

Investment Opportunities

Regions and property types favored by international investors:

• Warsaw, Krakow, Wrocław, Gdańsk: major university and economic cities with high rental demand.
• New urban apartments: highly sought for short-term rental (tourism/Airbnb).
• Land on urban outskirts: high speculative potential but more complex acquisition for non-Europeans.

List of attractive sectors:

• New residential real estate
• Student residences
• Seasonal rentals on the Baltic Sea or in the southern mountains

Potential Limitations

1. Legal restrictions:
   • Obligation to obtain a ministerial permit for certain types of real estate assets.
   • Frequent prohibition on direct purchase of agricultural land without permanent residence or Polish family ties.
2. Specific taxes:
   • Tax duties are identical to those applied to Poles; there is currently no specific surtax for foreigners upon acquisition.
3. Typical administrative steps:
   • Preliminary signing at notary,
   • Possible obtaining of ministerial permit,
   • Initial deposit then staggered payment if off-plan purchase,
   • Mandatory land register registration after purchase.

Simplified Example of Administrative Process:

1. Choice of real estate property
2. Reservation (5% deposit)
3. Administrative file & possible permit obtaining
4. Preliminary contract + complementary deposit (15-25%)
5. Final contract before notary
6. Registration in land register

Government Policies Influencing Investments

The Polish government generally promotes transparency and legal security in the real estate sector to attract foreign capital, notably via:

• Increased protection for off-plan buyers;
• General absence of tax discrimination between Poles and European nationals;
• Sometimes restrictive measures regarding agricultural land ownership to prevent excessive foreign speculation.

Note: certain national or European policies may temporarily introduce additional restrictions motivated by national security, anti-money laundering control, or following certain international sanctions.

Socio-Economic Considerations

Stable economic growth, academic dynamism, and tourism development continuously strengthen Poland’s attractiveness for international real estate investors—particularly in large urban areas where rental yield is significant due to high student/professional/tourist demand.

To Remember:

*EU/EEA/Swiss nationals benefit almost entirely from the same rights as Polish citizens regarding residential real estate.*

*For any other foreign profile wishing to invest outside the new urban apartment/collective residential segment, it is systematically necessary to evaluate beforehand the necessity—even feasibility—administratively before any transaction.*