🇵🇱 Country guides

Buying property in Poland as a foreigner

How non-residents buy Polish property: the notarial deed, the land and mortgage register, the transfer tax, and the permit some foreigners need.

LG
The LawyerGo Team
· 6 min read
Buying property in Poland as a foreigner

Buying property in Poland is notary-led — but for some foreign buyers there is an extra step that does not exist in most of the EU: a permit.

The permit point

Nationals of the EEA and Switzerland generally buy freely. Other foreigners often need a permit from the Ministry of the Interior to acquire real estate, with exceptions (for example, certain apartments). Getting this point wrong can invalidate the purchase, so it should be checked first.

The notarial deed

Transfer of ownership must be made by notarial deed (akt notarialny); a contract not in notarial form does not transfer title.

Register and tax

Ownership is recorded in the land and mortgage register (księgi wieczyste). On the secondary market, the buyer pays transfer tax (PCC) of 2%; buying a new unit from a developer is instead subject to VAT.

For foreign buyers

The permit question and Polish-language deed make local advice important. A verified Polish colleague can confirm whether a permit is needed, check the register, and handle the notarial purchase.

Permit categories and exceptions change — confirm with admitted Polish counsel.

LG
The LawyerGo Team
Editorial

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