Foreigners can own property in Poland.
The complication is that there is no single rule saying either “foreigners need permission” or “foreigners can buy freely”.
Whether you need a permit from the Minister of the Interior and Administration – Minister Spraw Wewnętrznych i Administracji (MSWiA) depends on your citizenship, residence situation and – crucially – the legal type and location of the property.
For many foreigners buying a normal apartment in a Polish city, the process is not dramatically different from that faced by a Polish buyer.
Buying a house, plot of land or certain other property can be different.
At a glance
| Buyer / property | General position |
|---|---|
| EU/EEA citizen | No MSWiA property-acquisition permit normally required |
| Swiss citizen | No MSWiA permit normally required |
| Non-EEA citizen buying a self-contained residential apartment outside a border zone | Normally exempt from the MSWiA permit requirement |
| Non-EEA citizen buying a house with land | Permit may be required unless another exemption applies |
| Non-EEA citizen buying a plot | Permit may be required unless another exemption applies |
| Property in a border zone | Special care required; some normal exemptions do not apply |
| Agricultural land | Additional restrictions can apply |
| British citizen | Generally treated under the non-EEA rules after Brexit unless protected by the Withdrawal Agreement or another exemption applies |
The most important question is therefore not simply:
“Can a foreigner buy property in Poland?”
It is:
“Does this particular buyer need permission to acquire this particular legal property?”
Who counts as a foreigner under the property-acquisition rules?
For an individual buyer, the Act on the Acquisition of Real Estate by Foreigners treats a person who does not hold Polish citizenship as a foreigner.
The legislation also covers foreign companies and certain Polish companies controlled by foreign persons, but this guide focuses on people buying property for themselves.
EU, EEA and Swiss citizens
Citizens and businesses from the European Economic Area (EEA) and Switzerland are exempt from the general requirement to obtain an MSWiA permit to acquire Polish real estate.
The EEA includes:
- EU member states;
- Norway;
- Iceland;
- Liechtenstein.
The exemption applies regardless of the location and area of the property under the foreign-acquisition legislation.
That does not remove other property rules.
Agricultural-property law, planning restrictions, financing requirements and normal conveyancing rules can still apply.
What about British citizens?
Since 1 January 2021, British citizens are generally subject to the same foreign-property permit system as other non-EEA nationals unless an exemption applies.
However, certain British citizens protected by the UK-EU Withdrawal Agreement retain the relevant EEA-derived exemption where the statutory conditions are satisfied. MSWiA specifically identifies qualifying Withdrawal Agreement beneficiaries in its current guidance.
So a British passport alone no longer gives the same automatic property-acquisition position as an EU passport.
Can a non-EU foreigner buy an apartment without permission?
Often, yes.
One of the most useful exemptions allows a foreigner to acquire a samodzielny lokal mieszkalny – a self-contained residential unit – without an MSWiA permit where the property is outside a strefa nadgraniczna, or border zone.
The exemption also covers a separate garage unit, or a share in such a garage unit, where it is connected with meeting the buyer's housing needs.
For many non-EU foreigners buying an ordinary apartment in Warsaw, Kraków, Wrocław, Poznań or another non-border location, this is the provision that makes the transaction possible without a special acquisition permit.
The legal type of the property matters
Do not rely solely on the estate agent calling something a “flat”.
You need to know what is actually being transferred.
The exemption refers specifically to a self-contained residential unit recognised under Polish property law.
A conventional apartment with separate ownership will commonly fall within this category.
A transaction involving:
- land;
- a house and plot;
- an unusual share in another property;
- a separate parking arrangement;
- commercial premises;
may require a different analysis.
Why is buying a house different?
A house is usually connected with ownership of the land on which it stands.
That means a non-EEA buyer who can acquire an apartment without a permit should not assume the same exemption automatically applies to a detached or semi-detached house.
Acquisition of real estate by a foreigner is subject to the general MSWiA permit requirement unless an exemption applies.
If you are a non-EEA national looking at a house, establish the permit position before signing binding documents or paying a large non-refundable amount.
What about a plot of land?
The same caution applies.
Buying an undeveloped plot is not covered by the ordinary residential-apartment exemption.
A non-EEA purchaser may therefore need an MSWiA permit unless another statutory exemption applies.
This can affect someone planning to:
- build a house;
- buy land next to an existing home;
- buy an investment plot;
- acquire recreational land.
Permanent residence can create additional exemptions
There are further exemptions for some long-term residents.
MSWiA states that, outside a border zone and subject to restrictions relating to agricultural land above one hectare, a foreigner can qualify for an exemption after living in Poland for at least five years after being granted permanent residence or EU long-term resident status.
A shorter period of two years can apply where the foreigner is married to a Polish citizen and the acquired property will become part of the spouses' joint marital property.
Note the wording carefully.
It is not simply five years of living in Poland.
The relevant five-year period runs from the granting of the specified residence status.
Border zones are an important exception
The self-contained-apartment exemption described above applies to property outside the border zone.
A non-EEA foreigner buying property in a Polish border area should therefore check the permit position even where the property is an ordinary apartment.
This can matter in cities and towns close to Poland's national borders and coastline.
EEA and Swiss citizens continue to benefit from their broader statutory exemption.
Agricultural land has additional rules
Agricultural property is a specialist area.
MSWiA explicitly notes that foreign acquisition of agricultural real estate must additionally comply with Poland's rules governing the agricultural system.
That can bring in requirements separate from the foreign-buyer permit itself.
If a property includes agricultural land – particularly a rural house with a larger plot – do not assume that it should be treated like an ordinary urban residential purchase.
Parking spaces can be more complicated than they look
A parking space can be legally structured in several ways.
It may be:
- part of a separate garage premises;
- a share in a garage premises;
- connected with ownership of the apartment;
- structured through a share or right relating to another property.
MSWiA's exemption expressly covers acquisition of a separate garage premises, or a share in one, where connected with the purchaser's housing needs.
But because developers and existing buildings can structure parking rights differently, a non-EEA buyer should ask the notary or lawyer to check exactly what is being acquired.
Do not assume that permission for the apartment automatically answers the legal question for every accompanying parking or land interest.
What happens if you do need an MSWiA permit?
The permit is issued by the Minister of the Interior and Administration.
The foreign buyer applies before acquiring the property.
MSWiA considers, among other things, whether:
- the acquisition presents concerns relating to state defence, security or public order;
- the buyer can demonstrate ties with Poland.
Examples of ties with Poland can include:
- Polish origin or nationality;
- marriage to a Polish citizen;
- qualifying temporary, permanent or EU long-term residence;
- conducting lawful business or agricultural activity in Poland.
How much does the permit cost?
As of September 2026, the stamp duty for an MSWiA permit to acquire real estate is:
PLN 1,570.
A promesa – a promise that a permit will later be issued subject to the applicable rules – costs:
PLN 98.
These are administrative fees and are separate from notarial costs, taxes and other purchase expenses.
What is a promesa?
A promesa zezwolenia is an official promise that a permit will be issued.
It can be useful where you need greater certainty before committing to a purchase but some of the final property details are not yet available.
MSWiA specifically notes that a promesa can be useful when negotiating or buying from a developer before details such as the final area or share in common property are known.
A promesa is valid for one year.
However, it is important to understand that:
a promesa is not itself permission to buy the property.
You still need the final permit before acquiring the real estate.
How long can a permit take?
MSWiA classifies these proceedings as complicated administrative cases.
Its guidance states that the formal framework provides for up to two months in a particularly complicated case, but various statutory pauses and the need for opinions or missing documents can extend the real timetable.
The Ministry says that in practice proceedings can take two, three or four months and sometimes longer.
If a permit will be required, build that into your purchase timetable from the beginning.
Do not agree to a completion date that assumes permission will arrive immediately.
What happens if you buy when a permit was legally required?
This is not a minor administrative technicality.
The Act states that acquisition of real estate by a foreigner contrary to the permit rules is invalid.
If there is any uncertainty over whether your proposed purchase requires permission, resolve it before the ownership-transfer agreement is signed.
Buying property does not give you Polish residence
Owning a flat or house in Poland does not by itself give a non-EU citizen the right to live permanently in Poland.
Property ownership and immigration status are separate legal questions.
You still need an appropriate basis for residence under Polish immigration law.
This distinction is particularly important for someone buying a holiday home, investment property or future retirement property while living outside Poland.
The land and mortgage register is one of your main due-diligence tools
Before purchasing, check the property's księga wieczysta – land and mortgage register.
Poland's official Elektroniczne Księgi Wieczyste (EKW) system allows anyone who knows the register number to view the contents online free of charge.
The register contains four main sections:
Dział I – identification of the property and rights connected with it;
Dział II – ownership;
Dział III – rights, claims and restrictions;
Dział IV – mortgages.
You should check that the person selling the property has the legal right to do so and whether the register contains mortgages, claims, easements or other entries that could affect the purchase.
What should you look for in the land register?
Dział I – what exactly is the property?
Confirm:
- address;
- area;
- plot or unit information;
- rights attached to the property.
Dział II – who owns it?
Check that the seller is shown as owner or otherwise has the legal authority needed to complete the transaction.
Dział III – are there claims or restrictions?
This section can contain rights, claims, easements or warnings affecting the property.
Do not ignore entries simply because you do not immediately understand them.
Dział IV – is there a mortgage?
Existing mortgages commonly appear here.
A mortgaged property can still be sold, but the transaction must be structured so that the lender's claim and mortgage are properly dealt with.
Use the official EKW service
The Ministry of Justice warns that it does not cooperate with private websites offering unofficial land-register information.
The official register service is available through the Ministry's EKW system.
If an estate agent or seller gives you a land-register number, check it yourself rather than relying solely on a screenshot.
A notary is required for the transfer of ownership
Under Article 158 of the Polish Civil Code, an agreement transferring ownership of real estate must be concluded in the form of an akt notarialny – notarial deed.
The notary is therefore central to the final purchase.
The notarial deed identifies the parties, property, price and legal basis of the transaction and usually incorporates the necessary applications concerning the land and mortgage register.
The notary is independent rather than “the seller's notary” or “the buyer's notary” in the sense of acting as one side's lawyer.
For a high-value or legally complex purchase, particularly one involving a foreign purchaser, you may still want your own lawyer to review the transaction separately.
What is an umowa przedwstępna?
Before the final sale, buyers and sellers often sign an umowa przedwstępna – preliminary agreement.
It normally records the intention to complete the sale later and can set conditions such as:
- obtaining a mortgage;
- obtaining an MSWiA permit;
- clearing an existing mortgage;
- providing particular documents;
- completing by a specified date.
Do not treat the preliminary agreement as an informal reservation form.
Depending on its form and wording, it can create significant obligations.
If your ability to buy depends on financing or an MSWiA permit, make sure the agreement deals expressly with what happens if that condition is not met.
Zaliczka and zadatek are not the same thing
You may encounter two important terms:
zaliczka – advance payment;
zadatek – earnest money / contractual deposit with specific Civil Code consequences.
They should not be used interchangeably.
A zadatek can have stronger consequences where one party fails to perform the contract, while a simple advance is normally dealt with differently.
If you are paying a large amount before the final notarial purchase, make sure you know which one the contract actually uses and what happens to the money if the transaction does not complete.
Buying from a developer has additional protections
If you buy a new apartment or house from a developer, Poland's Developer Act provides a separate consumer-protection framework.
A developer starting sales must prepare a prospekt informacyjny – information prospectus – for the development and provide it with its attachments before specified agreements are signed.
It contains information about the developer, property, development, planning position, building permit, completion timetable, financing protections and the particular unit.
Read it.
Do not treat it as marketing material.
What is a mieszkaniowy rachunek powierniczy?
Developer payments are normally protected through a mieszkaniowy rachunek powierniczy – residential escrow account.
For an open escrow account, funds are released to the developer according to completion of development stages.
For a closed account, the bank releases the money after receiving the notarial deed transferring the relevant right to the buyer.
The Developer Act also operates alongside the Deweloperski Fundusz Gwarancyjny (DFG) – Developer Guarantee Fund.
This protection is one reason payments to a developer should follow the statutory contractual and escrow structure rather than being sent informally to an ordinary account.
Developer reservation fees are regulated
Where the statutory developer reservation-agreement rules apply, the reservation fee cannot exceed 1% of the price of the apartment or house stated in the information prospectus.
The Act also provides circumstances in which the reservation fee must be returned, including where the buyer is refused the relevant mortgage because of a negative creditworthiness assessment.
That specific protection should not be confused with every reservation payment on the secondary market, where the legal structure may be different.
New-build and secondary-market purchases are taxed differently
Secondary market
The standard podatek od czynności cywilnoprawnych (PCC) rate on the sale of real estate is 2%.
In a property sale completed before a notary, the notary normally deals with collection of the applicable PCC.
First-home PCC exemption
An important exemption applies to an individual buying their first qualifying residential property on the secondary market.
The Ministry of Finance states that the exemption covers the purchase of a residential unit, residential building or qualifying cooperative residential right where the buyer has never previously held such ownership or a share in it, apart from a share of no more than 50% acquired by inheritance.
So a qualifying first-time buyer can potentially avoid the standard 2% PCC.
Developer / VAT purchase
Where the transaction is subject to VAT, ordinary PCC generally does not apply in the same way.
A special 6% PCC rate can, however, apply when the same buyer acquires the sixth and each subsequent residential unit in the same development in the circumstances specified by the legislation, even where the transaction is VAT-taxed.
For an ordinary person buying one home from a developer, this special rule is unlikely to be relevant.
Other purchase costs
Budget for more than the advertised property price.
Possible transaction costs include:
- notarial fee;
- VAT on the notarial service where applicable;
- court fee for the land-register entry;
- mortgage-related register costs if financed;
- PCC where applicable;
- lawyer or translator fees;
- estate-agency commission where contractually payable;
- MSWiA permit fee where required.
The standard court fee for an application to register ownership in the land and mortgage register is generally PLN 200.
Notarial fees are subject to statutory maximum rates linked to the value and type of transaction rather than one flat percentage for every purchase.
Do you need a Polish-language interpreter?
The notarial deed will be in Polish.
A notary must be satisfied that the parties understand the legal act they are entering into.
If you do not understand Polish sufficiently, expect to use a tłumacz przysięgły – sworn translator – where required for the notarial transaction.
For an MSWiA permit application, foreign-language documents must likewise be submitted with a Polish translation prepared by a sworn translator entered on the official list.
Budget for this early rather than arranging it on the day of completion.
Can foreigners get mortgages in Poland?
Foreigners can obtain Polish mortgages, but mortgage approval is separate from your legal right to acquire the property.
Banks set their own lending criteria and can take into account factors such as:
- residence status;
- employment and income;
- currency of income;
- credit history;
- source of funds;
- deposit;
- type of property.
Do not assume that because you are legally allowed to buy an apartment, a bank will necessarily finance it.
Likewise, mortgage approval does not replace an MSWiA permit where one is legally required.
If financing is essential, avoid making unconditional financial commitments before understanding the bank's position.
Check more than ownership before buying
The land register is crucial, but good due diligence goes further.
Depending on the property, consider checking:
- planning status;
- whether extensions or alterations are lawful;
- building documentation;
- occupancy status;
- debts connected with a housing cooperative or community;
- building repair plans;
- planned major works;
- access rights;
- easements;
- outstanding utility matters;
- whether anyone is registered or occupying the property;
- technical condition.
For an apartment in a wspólnota mieszkaniowa – housing community – ask about the building's financial position and major planned renovations.
For older buildings, future roof, façade, lift or heating-system works can affect ongoing charges even where the apartment itself looks excellent.
Do not confuse ownership with cooperative rights
Not every property marketed as a “flat” is necessarily separate real-estate ownership.
Older properties can involve spółdzielcze własnościowe prawo do lokalu – a cooperative ownership-type right to a dwelling.
This is a valuable transferable property right but legally differs from separate ownership of an apartment.
The exact status affects documentation, land-register treatment and due diligence.
Ask the seller or agent:
“Is this odrębna własność lokalu or spółdzielcze własnościowe prawo do lokalu?”
If you do not understand the answer, resolve it before making an offer.
After buying: property tax
Owning property creates ongoing obligations.
Podatek od nieruchomości – property tax – is a local tax collected by the municipality.
Rates are set locally within national maximum limits.
A private individual who acquires property normally submits the IN-1 property information form to the relevant municipality within 14 days of the event creating the tax obligation. The municipality then issues the tax decision.
This is separate from building-management charges paid to a housing community or cooperative.
Owning an apartment still means paying building charges
Buying your flat does not eliminate czynsz administracyjny or equivalent building expenses.
Owners commonly contribute towards:
- common-area maintenance;
- repairs;
- management;
- cleaning;
- lifts;
- heating and water advances;
- reserve or renovation funds.
Before buying an apartment, ask to see the current building-charge statement and recent housing-community documentation where appropriate.
This gives you a better picture of the real monthly ownership cost.
What should a foreign buyer check before paying a reservation fee?
Before transferring money, establish:
- What exactly am I buying – apartment, cooperative right, house, land or another legal interest?
- Do I need an MSWiA permit?
- Is the property in a border zone?
- Does agricultural land form any part of the transaction?
- How is the parking space legally structured?
- Who is the registered owner?
- What appears in all four sections of the land register?
- Are there mortgages, claims, easements or warnings?
- Is my payment a zaliczka, zadatek or developer reservation fee?
- What happens if my mortgage or permit is refused?
- What tax will apply?
- What are the notarial and registration costs?
- What are the ongoing building charges?
- Do I need a sworn translator?
If several of those answers are unclear, you are not yet at the payment stage.
What to do next
If you are considering a particular property, start with its legal status, not the interior photographs.
For a foreign buyer, the sensible order is:
1. identify exactly what legal right is being sold;
2. determine whether an MSWiA permit is required;
3. check the land and mortgage register;
4. investigate the property's legal and technical position;
5. confirm financing;
6. understand the tax and purchase costs;
7. review any reservation or preliminary agreement before paying substantial money;
8. complete the final transfer before a notary.
For a simple city apartment, this can be a relatively routine process.
For a house, land, agricultural property, border-zone property or unusual ownership structure, professional legal review is much more valuable.
Official sources
- Ministry of the Interior and Administration – Acquisition of real estate by foreigners
- Ministry of the Interior and Administration – English guidance on permits for foreign buyers
- Ministry of Justice – Electronic Land and Mortgage Registers (EKW)
- Ministry of Finance – PCC rates and limits
- Ministry of Finance – PCC exemptions, including qualifying first-home purchases
- Ministry of Finance – Property tax
- Polish Electronic Legislation Database – Developer Act, consolidated text 2026
Last checked: 27 September 2026
