Buying, selling, leasing and developing property, including advice for non-EU citizens and foreign investors.
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Most European countries allow foreigners to purchase property, though some have restrictions for non-EU nationals. A real estate lawyer can advise on your specific situation.
Title searches, planning permission checks, mortgage encumbrance searches, and review of the sale contract. Always use an independent lawyer, not the seller's lawyer.
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Find My Lawyer in 60 SecondsPolish real estate transactions are governed by the Kodeks cywilny (KC) (Civil Code, especially arts. 155–158 on property transfer), the Ustawa o podatku od czynności cywilnoprawnych (PCC) (Act on Civil Law Transactions Tax), and the Ustawa o podatku dochodowym od osób fizycznych (UPDOF/PIT) for capital gains. All property transfers must be executed before a notariusz in an akt notarialny (notarial deed) — without this, the transfer is void (KC art. 158).
| Transaction Type | PCC Rate | Basis | Notes |
|---|---|---|---|
| Secondary market (rynek wtórny) | 2% | Market value | Ustawa PCC art. 7 ust. 1 pkt 1; paid by buyer; notariusz collects at closing |
| New build from developer (primary market) | 0% PCC | N/A (VAT applies instead) | VAT 8% for residential (≤150 m²); 23% for commercial or >150 m² |
| Inheritance (dziedziczenie) | 0% | N/A | Exempt; Ustawa o podatku od spadków i darowizn; notification required |
| Gift (darowizna) — close family | 0% | N/A | Exempt for Group I (małżonek, zstępni, wstępni, rodzeństwo, pasierb); SIT required |
| Mortgage (hipoteka) — flat rate | 19 PLN | Fixed | Ustawa PCC art. 7 ust. 1 pkt 7; one-time |
| Property Value | Max Notarial Fee | VAT |
|---|---|---|
| Up to 3,000 PLN | 100 PLN | +23% |
| 3,001 – 10,000 PLN | 100 PLN + 3% above 3,000 PLN | +23% |
| 10,001 – 30,000 PLN | 310 PLN + 2% above 10,000 PLN | +23% |
| 30,001 – 60,000 PLN | 710 PLN + 1% above 30,000 PLN | +23% |
| 60,001 – 1,000,000 PLN | 1,010 PLN + 0.4% above 60,000 PLN | +23% |
| 1,000,001 – 2,000,000 PLN | 4,770 PLN + 0.2% above 1,000,000 PLN | +23% |
| Above 2,000,000 PLN | 6,770 PLN + 0.25% above 2,000,000 PLN (max 10,000 PLN for residential) | +23% |
In 2023, the government capped notarial fees for residential properties at 10,000 PLN for the deed of sale, as part of measures to reduce transaction costs. The notariusz also charges separately for ancillary services (excerpts, certified copies).
Ownership entry (wpis własności): 200 PLN. Mortgage entry (wpis hipoteki): 200 PLN. These are flat statutory fees (KPC art. 626¹³; Ustawa o kosztach sądowych). The Elektroniczne Księgi Wieczyste (EKW) system allows online verification of land register entries at ekw.ms.gov.pl.
Gains from property sold within 5 years of acquisition are subject to PIT at a flat 19% (UPDOF art. 10 ust. 1 pkt 8; art. 30e). The 5-year period runs from the end of the calendar year of acquisition (not the exact purchase date). Gain = sale price − acquisition cost − improvement expenditure (documented receipts required). The ulga mieszkaniowa (own-use exemption) fully exempts the gain if proceeds are reinvested in residential purposes within 3 years of sale (UPDOF art. 21 ust. 1 pkt 131).
Thomas, a German national, purchased a secondary market Warsaw apartment for 750,000 PLN. PCC: 750,000 × 2% = 15,000 PLN. Notarial fee: 4,770 + (750,000 – 1,000,000 n/a so: 1,010 + (750,000 – 60,000) × 0.004 = 1,010 + 2,760 = 3,770 PLN + VAT = 4,636 PLN. Land Register entry: 200 PLN. Mortgage entry (mortgage of 500,000 PLN): 200 PLN. Agent commission (agreed 2%): 15,000 PLN + VAT = 18,450 PLN. Total transaction costs: approximately 38,486 PLN (5.1% of purchase price). Thomas is an EU national — no restrictions on property ownership in Poland for EU citizens.
