How to Get a Permit to Buy Property in Poland as a Non‑EU Foreigner

Non‑EU citizens who want to buy a single residential unit (samodzielny lokal mieszkalny) in Poland do not need a permit from the Minister of Interior (MSWiA). The only requirement is that the property is a separate living space; houses and land still require a permit. The process is governed by the Act of 24 March 1920 on the acquisition of real estate by foreigners.

1. What does the law say?

• Act of 24 March 1920 – establishes that a non‑EEA foreigner needs a permit to buy real estate, but exempts a single residential unit from this rule. See the text on the MSWiA portal.
• Act of 9 September 2000 – defines the tax on civil‑law transactions (PCC). For a new flat from a developer, PCC is not applied; for a resale flat, it is 2 % of the purchase price.
• VAT rules – new flats are subject to 8 % VAT on the first 150 m² and 23 % on the remainder. Parking spaces are usually taxed at 23 %.

2. Which documents are needed?

3. Costs you will face

4. Practical steps to buy

1. Choose a property – new or resale. Use our catalogue or RCN data to compare prices.
2. Check the developer’s price per m² against RCN median prices in the district (e.g., Mokotów median primary m² is 17 061 PLN).
3. Prepare the purchase contract – our agent will draft the umowa deweloperska (developer agreement) and review the information prospectus.
4. Deposit the down‑payment – usually 20 % of the price.
5. Sign the contract in front of a notary – the notary collects PCC if needed.
6. Register the property – the notary updates the land register.
7. Complete technical acceptance (odbiór techniczny) – we arrange the inspection and ensure all works are finished.

5. Common pitfalls and how to avoid them

• Overpaying for a new flat – developers sometimes list inflated prices. We compare against RCN medians to spot overpricing.
• Skipping the technical acceptance – unfinished work can cost thousands. Our team schedules the odbiór techniczny.
• Misunderstanding PCC exemptions – first‑time buyers can be exempt; we verify eligibility with the tax office.
• Ignoring mortgage conditions – banks require a 20 % down‑payment. We help you calculate affordability with our calculator.

6. How NAWROCKI Real Estate helps

As a buyer’s agent for new‑build flats in Warsaw, we:

• Compare offers from multiple developers at once and benchmark prices against RCN transaction data.
• Read and explain the umowa deweloperska and the information prospectus.
• Negotiate price and payment terms with developers.
• Keep track of the payment schedule and ensure all documents are in order.
• Arrange the technical acceptance (odbiór techniczny) and confirm the property meets Polish standards.

In most developments the developer pays our fee, so the service is usually free for the buyer. If a fee applies, we inform you beforehand.

Timeline and Key Milestones

Buying a residential flat as a non‑EU citizen involves several statutory deadlines. After you have gathered the required documents (passport, proof of income, tax identification number), you must submit a written request for a permit to the Minister of the Interior (MSWiA). The ministry usually issues a decision within 30 days; however, complex cases can take longer. Once the permit is granted, you can sign the preliminary purchase agreement with the seller.

During the registration phase the court fee for entry of ownership is 200 PLN (see statutory). After the entry is confirmed, the notary will hand over the original title deed and you will receive the keys.

For a primary‑market purchase the price includes VAT (8 % up to 150 m², 23 % on the excess). In Mokotów the median primary‑market price is 955 128 PLN (RCN), which translates to roughly 18 488 PLN/m² in the latest NBP offer survey. Those figures help you benchmark the total cash outlay before you start negotiations.

Useful internal references:

• /en/blog/buying-property-foreigner-poland
• /en/blog/poland-property-buying-costs
• /en/blog/mortgage-foreigner-poland

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Typical Errors and How to Prevent Them

Even experienced buyers can stumble over procedural details. Below are the most common mistakes and practical ways to avoid them.

1. Applying for the wrong type of permit – Only a samodzielny lokal mieszkalny (independent residential unit) is exempt from the MSWiA permit. Buying a house, a plot of land, or a duplex still requires approval. Verify the property classification early and, if necessary, request the permit before signing any agreement.
2. Under‑estimating the PCC tax – The 2 % civil‑law transaction tax applies only to secondary‑market sales. For a 500 000 PLN resale the tax is 10 000 PLN (statutory). Forgetting this amount can jeopardise the financing plan. Use the cost‑example table to recalculate for higher price brackets.
3. Neglecting the notary fee ceiling – The Minister of Justice sets a maximum notary fee, but the actual amount is negotiable. Some buyers accept the default rate, which can increase the total cost by several hundred złoty. Ask the notary for a detailed breakdown and compare with the maximum stipulated in the regulation.
4. Missing the land‑register entry deadline – After the deed is signed, the buyer must submit the registration request within 30 days; otherwise the seller may retain ownership. Promptly arrange the court fee (200 PLN) and the small PCC on the mortgage (19 PLN) to avoid delays.
5. Over‑relying on a single mortgage offer – Banks typically require a down‑payment of at least 20 % of the property value. The current average mortgage rate is 6 % (NBP). Compare offers using the mortgage calculator and consider the flat‑rate product for IT professionals if you qualify.

By checking each of these points against the checklist provided in the “Practical steps to buy” section, you can keep the transaction smooth and avoid costly setbacks.

Additional internal resources:

• /en/blog/mortgage-borrowing-capacity-poland
• /en/blog/b2b-mortgage-poland
• /ceny-transakcyjne/mokotow
• /nowe-mieszkania/mokotow

7. Next steps

Ready to start your purchase? Contact us today and let our experts guide you through every step of buying a flat in Warsaw.

Contact 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

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