Buying Property in Poland as a Foreigner – Step‑by‑Step Guide

Buying a new‑build flat in Warsaw as a non‑Polish resident is fully possible, but it requires a clear understanding of permits, taxes and payment schedules. As of the latest RCN data (transactions 2024‑11‑02 to 2025‑12‑19) the median primary‑market price in Śródmieście is 1 100 000 PLN for a 47 m² flat, giving a realistic benchmark for budgeting.

Legal Framework for Foreign Buyers

Who needs a permit?

• EEA citizens and Swiss nationals: no permit required for residential units (samodzielny lokal mieszkalny).
• Non‑EEA citizens: generally need a permit from the Minister of Interior (MSWiA) unless buying a residential unit, which is exempt under the Act of 24 March 1920 (source [1]).
• Houses and land: stricter rules, permit always required for non‑EEA buyers.

Key statutes

• Act on acquisition of real estate by foreigners (1920) – exemption for flats.
• Developer Act of 2021 – payments must go to a residential escrow account and are protected by the Developer Guarantee Fund.
• VAT on new flats: 8 % up to 150 m², 23 % on the excess area (source [3]).

Cost Structure – What Will You Pay?

PCC (2 % tax) applies only to secondary‑market purchases, not to new‑build flats where VAT is already included.

Mortgage Options for Foreigners

Polish banks usually require a minimum 20 % down‑payment (KNF Recommendation S) and assess borrowing capacity using the NBP reference rate (3.75 %) plus a typical margin of 2.25 % → typical mortgage rate around 6 % (updated 2026‑11‑01). WIBOR 3M was 3.91 % on 2026‑11‑02, which influences variable‑rate loans.

• Eligibility: proof of income, residence permit or work contract, and a Polish bank account.
• Currency: loans are usually in PLN; foreign‑currency loans are rare and carry higher risk.

For a 1 100 000 PLN flat, a typical 80 % loan (880 000 PLN) over 25 years at 6 % yields a monthly payment of about 5 670 PLN (see mortgage example). Use our mortgage calculator to test your own numbers.

Step‑by‑Step Process for a New‑Build Purchase

1. Define budget and location – use RCN median prices and NAWROCKI’s new‑development catalogue to compare districts (e.g., Białołęka median asking price 9 499 PLN/m² vs. Śródmieście 27 516 PLN/m²).
2. Check developer credibility – NAWROCKI reviews the developer’s escrow account, guarantees and past transaction history.
3. Obtain any required permit – non‑EEA buyers apply to MSWiA; EEA citizens can skip this step for flats.
4. Sign the umowa deweloperska (developer agreement) – includes payment schedule, completion date, and technical specifications.
5. Arrange financing – submit mortgage application with required documents (income proof, passport, work permit). Consult a mortgage broker if needed.
6. Pay according to schedule – typically 10 % at signing, subsequent installments tied to construction milestones; NAWROCKI tracks these payments.
7. Technical acceptance (odbiór techniczny) – NAWROCKI assists with the inspection, ensuring the flat matches the agreement.
8. Notary and land‑register entry – sign the notarial deed, pay notary and court fees, and register ownership.
9. Move‑in or rent out – after registration you receive the title deed and can occupy or lease the property.

Common Pitfalls and How to Avoid Them

• Under‑estimating VAT: new‑build prices already include VAT, but separate parking or storage may be taxed at 23 %.
• Missing permit: non‑EEA buyers who forget the MSWiA permit can face delays or a forced sale.
• Unchecked developer guarantees: some developers offer low prices but lack a solid escrow account; NAWROCKI verifies the Developer Guarantee Fund coverage.
• Ignoring secondary‑market taxes: if you later sell the flat on the secondary market, a 2 % PCC will apply unless you qualify for the first‑home exemption.
• Currency risk: taking a loan in foreign currency can lead to higher repayments if PLN appreciates.

How NAWROCKI Real Estate Supports Your Purchase

NAWROCKI acts as a buyer’s agent for new‑build flats across Warsaw. We compare offers from dozens of developers, verify that the developer’s price per m² matches real‑world notarial transactions (RCN), and read every umowa deweloperska and information prospectus. We negotiate price and payment terms, monitor the construction schedule, and assist with the technical acceptance (odbiór techniczny). In most cases the developer covers our fee, so the service is free for you; if a fee applies we disclose it upfront.

Ready to start your Warsaw property journey? Contact us for a free, no‑obligation consultation.

Related Articles

• Full Breakdown of Buying Costs and Taxes
• How Much Can I Borrow for a Mortgage in Poland?
• Mortgage in Poland for Foreigners: Requirements

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 24 marca 1920 r. o nabywaniu nieruchomości przez cudzoziemców (ISAP)
• Ustawa z 9 września 2000 r. o podatku od czynności cywilnoprawnych (ISAP)