Documents Needed to Buy an Apartment in Poland: Full Checklist

To buy an apartment in Poland you need a valid passport, and the rest of the paperwork depends on the market: from a developer the key documents are the umowa deweloperska (developer agreement) and the information prospectus, while on the resale market you need the księga wieczysta (land register) number, proof of how the seller acquired the flat and certificates of no arrears and no registered residents. A non-EEA buyer needs no Ministry of Interior permit for a self-contained flat, and on a resale purchase the notary collects 2% PCC tax, for example PLN 10,000 on a price of PLN 500,000.

What the document list depends on

There is no single list for everyone. It depends on the market, the legal form of the flat, how you pay and your personal situation. In Warsaw both markets are similar in size: the RCN register (prices from notarial deeds) recorded 14,253 primary-market and 14,416 secondary-market transactions between 12 November 2024 and 19 December 2025.

• New build (rynek pierwotny) – the developer prepares the documents and you check them. Ownership passes to you only after construction.
• Resale (rynek wtórny) – the seller gathers the documents, and the notary will not proceed without a complete set.
• Legal form – full ownership (odrębna własność lokalu) with its own land register, or a cooperative right (spółdzielcze własnościowe prawo do lokalu), which may have none.
• Payment – with cash you show the source of funds; with a mortgage you add bank paperwork.

Buyer's documents: identity, marital status and money

The buyer's list is short, but it is what most often delays the signing.

• Passport valid on the day of signing. A PESEL number is recorded if you have one; a residence card (karta pobytu) is not needed to buy, though a bank will check your legal stay before lending.
• Marital status. The notary will ask which property regime applies to your marriage. For foreigners it may be governed by foreign law, so bring your marriage certificate with a sworn translation into Polish (tłumaczenie przysięgłe) and any prenuptial agreement. Ask the notary whether an apostille is needed.
• Power of attorney in the form of a notarial deed if someone signs for you, because the transfer of ownership itself requires a notarial deed. See our guide on buying property in Poland remotely.
• Source of funds. Under the Polish anti-money laundering act, notaries and agents may ask where your money comes from, especially for transfers from abroad or cash. Bank statements, a previous property sale, a gift agreement or inheritance papers all help.

Do foreigners need a permit?

A non-EEA citizen, for example from the United Kingdom, the United States or India, generally needs an MSWiA permit to acquire real estate. However, the Act of 24 March 1920 on the acquisition of real estate by foreigners exempts a self-contained residential unit (samodzielny lokal mieszkalny). Citizens of EEA countries and Switzerland need no permit for a flat. Houses and land follow stricter rules, explained in our article on getting a permit to buy property as a non-EU citizen. If you do not speak Polish fluently, the notary will require a sworn interpreter. The whole process is in our guide to buying property in Poland as a foreigner.

Buying from a developer: what to check

With a developer you do not collect documents, you read them. Before signing the umowa deweloperska (a notarial deed in which the developer undertakes to build the flat and transfer ownership to you) you must receive the prospekt informacyjny, an information prospectus with attachments. It describes the developer, its past projects, the land, the building permit, the schedule and the finishing standard.

Check in particular:

• the land register of the plot and whether the construction lender's mortgage in Section IV comes with consent to release the flat free of encumbrances (bezobciążeniowe wyodrębnienie lokalu);
• the residential escrow account (mieszkaniowy rachunek powierniczy) – under the Developer Act of 20 May 2021, payments go to such an account and are also protected by the Developer Guarantee Fund (DFG) if the developer or the bank fails;
• the payment schedule, tied to construction stages;
• the floor plan and area, and how differences after final measurement are settled;
• parking and storage prices – sold as separate units they are usually taxed at 23% VAT, while the flat is taxed at 8% for usable area up to 150 m².

After construction come the technical acceptance report (odbiór techniczny) with a list of defects, a certificate that the unit is self-contained (zaświadczenie o samodzielności lokalu) and the final deed transferring ownership. Only that deed makes you the owner and opens a land register for the flat.

Resale: documents the seller must prepare

On the resale market the seller must prove they can sell and that the flat carries no hidden encumbrances. Before paying a deposit (zadatek), ask for copies and compare them with the land register.

• Basis of acquisition – a deed of sale or gift, a court ruling on inheritance (postanowienie o stwierdzeniu nabycia spadku) or a notarial certificate of inheritance, plus a division of the estate if there were several heirs.
• Tax office certificate confirming inheritance and gift tax was paid or not due – notaries usually require it for an inherited or gifted flat.
• Certificate of no arrears from the owners' association (wspólnota mieszkaniowa), manager or cooperative.
• Certificate of no registered residents (zameldowanie) from the district office.
• Energy performance certificate – since 2023 the seller must hand it to the buyer.
• Cooperative certificate for a cooperative right, stating who holds it and whether a land register exists.
• Seller's bank documents if Section IV shows a mortgage: the outstanding balance and consent to delete the mortgage after repayment.

Certificates must be current on the day of signing, so sellers usually order them once the notary date is set.

How to check the land register before buying

You can view any księga wieczysta free of charge in the Ministry of Justice's Elektroniczne Księgi Wieczyste system using its number: a court code, the register number and a check digit. The rules are set out in the Act on land and mortgage registers.

• Section I-O – location and description. Compare address, floor and area with the listing.
• Section I-Sp – rights attached to ownership, such as a share in the common parts.
• Section II – the owner, who must match the seller; with co-ownership every co-owner signs.
• Section III – easements, third-party claims, restrictions and enforcement notes.
• Section IV – mortgages.

Watch for notes (wzmianki) about pending applications. A note means a case at the court may change the register, and the principle of public reliance on land registers does not protect you against it. Check twice: before the preliminary agreement and just before the deed.

Mortgage: documents for the bank and the down payment

A mortgage roughly doubles the list, because the bank assesses both you and the property. Under KNF Recommendation S, banks normally require a down payment of at least 20% of the property value, or 10% when the missing part is additionally secured, for example insured.

• Employment contract (umowa o pracę) – a certificate of employment and salary, plus bank statements.
• Self-employed or B2B (JDG) – PIT returns for recent years, the revenue ledger or flat-rate (ryczałt) record, certificates of no arrears with ZUS and the tax office, and client contracts.
• Property documents – the developer agreement with the prospectus, or a preliminary agreement with the land register number; for resale the bank also orders a valuation (operat szacunkowy).
• Legal stay – banks treat residence cards and contract lengths differently, so talk to a mortgage broker early.

An example from RCN data: the median price of a new flat in Mokotów is about PLN 969,000, so a 20% down payment is PLN 193,800 and the loan PLN 775,200. At a typical 6% rate (as of 1 November 2026) over 25 years, the monthly instalment is about PLN 4,995. Model your own case in the mortgage calculator.

Notary, taxes and fees at signing

The notary drafts the deed, collects taxes and court fees, and files the land register application electronically. The notary fee (taksa notarialna) is capped by the regulation on maximum notary fees, which sets only a ceiling, so it can be negotiated; 23% VAT is added.

On resale the buyer pays tax on civil-law transactions (PCC) at 2% of market value under the Act on tax on civil-law transactions. Since 2023 a buyer of a first own flat on the secondary market can be exempt if statutory conditions are met; confirm with the tax office how property you own abroad is treated, and see our article on the PCC exemption for first-time buyers. A purchase from a developer carries no PCC, because VAT is in the price.

Add the notary fee with VAT and, with a loan, a PLN 200 court fee for the mortgage entry.

Step by step: the order of paperwork

1. Set your budget and financing; for a mortgage, gather income documents and get a preliminary assessment.
2. Choose the flat and compare its price with nearby deals in the RCN transaction prices.
3. Ask for the land register number and review every section in EKW.
4. For a new build, read the prospectus and draft agreement; for resale, ask for the basis of acquisition and the list of certificates.
5. Sign a reservation or preliminary agreement. If you buy through an agency, read the brokerage agreement and confirm who pays the commission.
6. Apply for the mortgage and set the deed date only after the bank's decision.
7. Send the notary all documents a few days ahead and read the draft deed with your interpreter.
8. Sign the deed; with a developer, first accept the flat with a report, then sign the ownership transfer.
9. Afterwards, check in EKW that the ownership and mortgage entries have appeared.

Common mistakes

• Paying a deposit before checking the land register.
• Foreign documents without a sworn translation, which forces a new date.
• An inherited flat without the tax office certificate.
• Confusing asking and transaction prices: according to the NBP, in Q2 2026 the average asking price on Warsaw's secondary market was PLN 19,059 per m², while the average transaction price was PLN 16,723 per m².

How NAWROCKI Real Estate helps

NAWROCKI Real Estate works as a buyer's agent for new-build flats in Warsaw. On documents and price, we:

• compare offers from many developers at once – our catalogue lists 279 developments and 14,953 units for sale (as of 10 November 2026);
• check the developer's price per m² against real notarial transactions (RCN) in the district;
• read the developer agreement and the information prospectus before you sign;
• negotiate price and terms with the developer;
• keep track of the payment schedule;
• help with the technical acceptance of the flat.

In most developments we work with, the developer pays the agency's fee, so the service is usually free for the buyer. If not, we say so before we start.

To go through the documents for a new flat with someone who reads them every day, get in touch with us.

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

• Elektroniczne Księgi Wieczyste — Ministerstwo Sprawiedliwości
• Ustawa z 6 lipca 1982 r. o księgach wieczystych i hipotece (ISAP)
• Ustawa z 24 marca 1920 r. o nabywaniu nieruchomości przez cudzoziemców (ISAP)
• Ustawa z 9 września 2000 r. o podatku od czynności cywilnoprawnych (ISAP)
• Ustawa z 1 marca 2018 r. o przeciwdziałaniu praniu pieniędzy oraz finansowaniu terroryzmu (ISAP)
• Rozporządzenie w sprawie maksymalnych stawek taksy notarialnej (ISAP)