How to Buy Off Plan in Warsaw: Contracts, Costs and Safety

Buying off plan in Warsaw means signing a developer agreement (umowa deweloperska) as a notarial deed, paying in stages into a protected escrow account and becoming the owner through a second notarial deed once the building is finished. The price you agree matters as much as the contract: in the NBP survey for Q2 2026, Warsaw developers asked on average 18,488 PLN per m², while the average price actually paid for new flats was 16,783 PLN per m².

What "off plan" means under Polish law

An off-plan purchase in Poland is governed by the Developer Act of 20 May 2021 (ustawa o ochronie praw nabywcy lokalu mieszkalnego). It applies whenever a developer sells a flat that is still being planned or built, and it gives you protection that a resale purchase from a private owner does not:

• Information prospectus (prospekt informacyjny). Before you sign anything binding, the developer must give you a standard document describing the company, the plot, the building permit, the construction schedule, the escrow account and the flat. It is the best tool for comparing projects.
• Residential escrow account (mieszkaniowy rachunek powierniczy). Your payments go to an escrow account at a bank, not to the developer, and the bank releases them only under the rules of the Act.
• Developer Guarantee Fund (Deweloperski Fundusz Gwarancyjny, DFG). Payments are additionally protected by this fund, managed by the Insurance Guarantee Fund (UFG), if the developer or the bank fails.
• Notarial form. The developer agreement is signed before a notary and must contain a set of obligatory elements.

These rules make it hard to lose your payments, but they do not tell you whether the price is fair, the contract balanced or the completion date realistic. That is still the buyer's job.

Off plan or ready flat: what the price data shows

Many expats assume that buying early always brings a discount for waiting. Warsaw data shows a more mixed picture.

According to the NBP housing price database, in Q2 2026 the average asking price for new flats in Warsaw was 18,488 PLN per m², up 6.9% year on year, while the average transaction price was 16,783 PLN per m², up only 2.4%. Resale flats averaged 19,059 PLN per m² asking and 16,723 PLN per m² paid. Asking prices are rising faster than what buyers actually pay, which is why negotiation is part of every serious purchase.

Our analysis of the RCN register (Rejestr Cen Nieruchomości, prices from notarial deeds) covers transactions registered from 2024-11-13 to 2025-12-19: 14,225 sales by developers and 14,364 resale transactions in 18 districts. District medians for new flats ranged from 10,351 to 25,917 PLN per m². Our catalogue of developers' price lists, updated on 2026-11-10, lists 279 developments with 14,962 units on sale.

RCN columns: paid prices, transactions from 2024-11-13 to 2025-12-19, medians adjusted by the district price index. Asking prices: developers' price lists as of 2026-11-10. The columns cover different periods and measure different things, so the difference is not a ready-made discount, but it shows where to look harder. Before you accept a price list, compare it with RCN transaction prices in Wola or in your chosen district.

The three contracts and what each one does

An off-plan purchase normally runs through three documents, and each is a point where you can still change the terms.

The reservation agreement is also regulated by the Developer Act: it must be in writing, the fee is capped and the Act says when it must be returned. It fixes the price without obliging you to buy, so negotiate before you sign it.

The developer agreement matters most. It is drafted by the developer, and many clauses can be discussed: completion and transfer dates, penalties for delay, the tolerance between designed and measured area, and the rules for changing the project. We go through it clause by clause in our guide to the developer agreement in Poland and what to check.

The transfer deed is signed after the occupancy permit and the technical acceptance of the flat. The notary then files the application for your entry in the land and mortgage register (księga wieczysta).

What you pay on top of the price

The main tax is already in the price, but the price list rarely shows your full cost.

• VAT. Under the VAT Act, a new flat is taxed at 8% for usable area up to 150 m² and 23% on the part above. A parking space or storage unit sold as a separate unit is usually taxed at 23%.
• No PCC. The 2% tax on civil-law transactions under the PCC Act applies to resale purchases, not to a purchase from a developer.
• Notary fees. The regulation on maximum notarial fees (taksa notarialna) sets only a ceiling, so the fee can be negotiated, and 23% VAT is added. Off plan you pay for two deeds, plus court fees for the land register entries.
• Finishing. Most Warsaw developers hand over flats in developer standard (stan deweloperski), without kitchen, bathroom fittings or flooring. See our article on developer standard and finishing costs before you compare prices.
• Mortgage costs. Add bank fees and insurance, and remember that you may pay interest during construction while still paying rent.

Ask for a written estimate of each item before you sign the developer agreement.

How to check the developer and the project

The escrow account protects your money, not your plans. A project can be delayed or redesigned without any bank failing, so use the public registers before you pay anything:

• Company register. Look the developer up in the National Court Register (KRS): board, owners, age of the company and filed financial statements. Many developers build each project through a separate special-purpose company, so check the company named in the prospectus, not only the brand.
• Land and mortgage register. The electronic land registers show who owns the plot and whether it is mortgaged, usually to the bank financing construction. The prospectus should explain how your flat will be released from that mortgage.
• Building permit. Make sure the permit is final and that your flat matches the approved design, including what is planned on neighbouring plots.
• Escrow account type. An open account (otwarty) releases money to the developer after each completed construction stage; a closed one (zamknięty) only after ownership is transferred.
• Track record. Visit buildings the developer has finished and find out how earlier delays were handled.

The full procedure is in our guide on how to check a developer in Warsaw.

Step by step: how to buy off plan in Warsaw

1. Set your budget. At a typical rate of about 6% (NBP reference rate of 3.75% plus a typical bank margin of 2.25%, as of 2026-11-01), a flat at the Wola median for new flats of 1,030,000 PLN with 20% down (206,000 PLN) means a loan of 824,000 PLN and a monthly instalment of about 5,309 PLN over 25 years. Test your own figures in the mortgage and affordability calculator.
2. Shortlist districts and projects, comparing each price per m² with transaction prices in the district.
3. Ask for the prospectus and the draft agreement for every flat on the shortlist.
4. Check the developer and the plot in KRS and the land register.
5. Negotiate the price of the flat, parking and storage, the payment schedule and key clauses.
6. Sign the reservation agreement, if used, with the agreed price written in.
7. Apply for the mortgage. If you earn in another currency or on a foreign contract, talk to a mortgage broker early.
8. Sign the developer agreement at the notary and pay into the escrow account on schedule.
9. Carry out the technical acceptance (odbiór techniczny), ideally with a specialist, and record every defect.
10. Sign the transfer deed and let the notary file the land register application.

Where off-plan buyers lose money

Losses rarely come from a developer going bankrupt. They come from details that looked minor at the signing:

• Negotiating from the asking price. The gap between NBP asking and transaction prices shows that a price list is only a starting point; see how to negotiate an apartment price with a developer.
• Ignoring extras. Parking and storage are often priced separately and taxed at 23%. Include them in the real price per m².
• Area tolerance. The measured area can differ from the design. Check whether the price is adjusted in both directions.
• Weak delay clauses. If completion slips, your rent and loan costs continue. Check the penalties and your right to withdraw.
• A rushed acceptance. Defects missing from the protocol are harder to enforce later.
• Currency exposure. Payments are in PLN, so if you earn in another currency, exchange rates change your real cost during construction.

For contract terms and questions tied to your residence status, consult a notary or a lawyer; for tax on future rental income, a tax adviser.

Checklist before you sign the developer agreement

• The prospectus and the draft agreement describe the same flat, area and price.
• Parking and storage are listed with their own prices.
• The payment schedule follows construction stages and matches the escrow account type.
• Completion date, transfer date and delay penalties are written down.
• The area adjustment rule works both ways.
• The finishing standard is described in an attachment.
• The plot's land register has been checked and the mortgage release explained.
• You know who pays which notary and court costs.

How NAWROCKI Real Estate helps you buy off plan

We work as a buyer's agent for new-build flats in Warsaw. In practice we:

• compare offers of many developers at once;
• check each developer's price per m² against real notarial transactions (RCN) in the district;
• read the developer agreement (umowa deweloperska) and the information prospectus;
• negotiate the price and terms with the developer;
• keep track of the payment schedule;
• help with the technical acceptance of the flat (odbiór techniczny).

In most developments we work with, the developer pays our fee, so for the buyer the service is usually free. If it is not, we tell you before we start.

If you are planning to buy off plan in Warsaw, contact NAWROCKI Real Estate with your budget, preferred districts and timeline.

This article is general information, not legal, tax or financial advice. Consult a notary, lawyer, tax adviser or mortgage broker before making a decision.

Sources

• Ustawa z 20 maja 2021 r. o ochronie praw nabywcy lokalu mieszkalnego oraz Deweloperskim Funduszu Gwarancyjnym (ISAP)
• Ubezpieczeniowy Fundusz Gwarancyjny (Deweloperski Fundusz Gwarancyjny)
• NBP — Baza cen nieruchomości mieszkaniowych (ceny ofertowe i transakcyjne, kwartalnie)
• Ustawa z 11 marca 2004 r. o podatku od towarów i usług (ISAP)
• Ustawa z 9 września 2000 r. o podatku od czynności cywilnoprawnych (ISAP)
• Rozporządzenie w sprawie maksymalnych stawek taksy notarialnej (ISAP)
• Krajowy Rejestr Sądowy — wyszukiwarka podmiotów
• Elektroniczne Księgi Wieczyste — Ministerstwo Sprawiedliwości