Buying a flat in Poland as a foreigner: permits, border zone, documents and the notary

Most foreigners can buy a new-build flat in Poland without any special permit. Polish law exempts a self-contained flat (samodzielny lokal mieszkalny) from the permit rule that otherwise applies to non-EEA buyers, and EEA and Swiss citizens do not need a permit at all. The main exceptions are flats in the border zone and purchases of a house or a plot rather than a flat.

This page explains who counts as a foreigner, when a permit is still needed, what documents the notary and the bank will ask for, and how the signing works if you do not speak Polish. It is general information, not legal advice.

The rule: a permit, with a broad exemption for flats

The law on acquiring real estate by foreigners dates from 1920 and is still in force. Its starting point is strict: a foreigner needs a permit from the Minister of the Interior (with no objection from the Minister of Defence) to acquire real estate in Poland. A purchase made without a required permit is void, which means it has no legal effect at all.

The same act then exempts the most common case for our readers. No permit is needed to acquire:

• a self-contained residential flat held as separate ownership, which is the normal form when you buy from a developer;
• a separate garage unit that serves your housing needs.

So if you are a non-EEA citizen buying a flat and a parking space in a typical new development in Warsaw, Kraków, Wrocław or Gdańsk, the permit rule usually does not apply.

Who is a "foreigner" under the act

Buyer	Permit for a flat?
Polish citizen	No
EEA or Swiss citizen	No (the transition periods after 2004 have expired)
Non-EEA citizen (for example from Ukraine, the UK, the USA, India)	No for a self-contained flat, unless an exception below applies
Company registered in Poland but controlled by foreigners (over 50% of votes)	Treated as a foreigner

The last row matters to investors. Setting up a Polish company does not take you outside the act if foreigners control it.

Ukrainian citizens are foreigners under this act like any other non-EEA buyer. The special Ukrainian assistance law affects residence, PESEL and access to services; it does not change the 1920 act. Your residence status matters for a mortgage, not for the right to buy a flat. As that assistance law is being wound down during 2026, check how it affects you with a lawyer.

When a permit is still needed

Watch out: the flat exemption does not apply to property in the border zone. If the flat is in a municipality inside the border zone, a non-EEA buyer may need a permit. Ask the notary to check the location before you pay anything beyond the reservation fee.

A permit, or another exemption, is also needed if a non-EEA buyer acquires:

• a house on its own plot, or a building plot;
• agricultural land over 1 ha.

One other exemption covers people who have lived in Poland for at least five years with permanent residence status. If you plan anything other than a flat, get legal advice early, because a void purchase cannot be fixed later by paying a fee.

Documents: what the law asks for, and what banks ask for

The law on foreigners does not require you to have a residence permit, a PESEL number or a NIP tax number to buy a flat. The notary identifies you by your passport or national ID card. A private buyer does not need a NIP.

In practice you will collect more documents because other parties ask for them:

1. Passport or ID: for the notary and the developer.
2. PESEL: not required by the purchase itself, but many banks want it for a mortgage, and you will find it useful for local taxes.
3. Residence card: a bank lending to a non-EEA buyer will often ask for one. See our guide to mortgages for foreigners.
4. Proof of where your money comes from: banks are expected to check that the down payment is your own money and not borrowed. Keep statements showing the funds reaching your account.

From April 2027, a new state database of transaction prices (Portal DOM, run by UFG) will collect buyer identifiers from developer sales: a PESEL, or a date of birth plus an ID document number for buyers without one. This is a reporting duty of the developer and the notary, not a condition for you to buy. The exact start dates of parts of this system still need checking.

Signing when you do not speak Polish

Notarial deeds are drawn up in Polish. Under the law on notaries:

• if a party does not know Polish, the notary must make sure the deed is translated, either personally (if the notary has certified language skills) or through a sworn translator or interpreter;
• on request, the deed can also be drawn up in a foreign language alongside the Polish text.

The interpreter's fee is not part of the regulated notary fee. Ask the notary's office in advance who will provide the interpreter and what it will cost.

Two deeds are signed when you buy from a developer: the developer agreement (umowa deweloperska) and, after completion, the transfer deed that gives you ownership. You need to be present at the handover in between. Our step-by-step guide to buying from a developer walks through the whole sequence, and the reservation and developer agreements are explained separately.

Signing through a representative

If you cannot travel, someone can sign for you under a power of attorney. For a notarial deed the power of attorney usually has to be in a notarial or notarially certified form; ask the notary which form is required. Since 5 November 2026 the maximum notary fee for a power of attorney is 100 zł for one act and 200 zł if it covers several acts. If you sign the power of attorney outside Poland, ask the Polish notary in advance which form they will accept.

What the notary reports about foreign buyers

The notary records your citizenship in the deed and sends an extract to the Ministry of the Interior within 7 days. From 19 November 2026 these documents go to a central electronic repository, and the notary charges the parties 5 zł for each document placed there. This is an administrative step; it does not mean your purchase is being reviewed for a permit when no permit is required.

Taxes and money

Buying a new flat from a developer does not trigger the 2% tax on civil-law transactions (PCC). VAT is already included in the developer's price. You will pay local property tax every year once you own the flat. Our page on taxes when buying and owning a flat covers this in detail.

Your payments go to the developer's escrow account (mieszkaniowy rachunek powierniczy), whose number is in the developer agreement. If you send money from abroad, ask your bank and the developer which currency the account is held in and who converts the money, and make sure your name and the transfer title match the contract.

Tax residence is a separate question from immigration status. You are generally a Polish tax resident if your centre of personal or economic interests is in Poland or you spend more than 183 days a year here. This affects how rent or a sale profit is taxed later. Confirm your position with a tax adviser.

Check before you sign

• Is the property a self-contained flat with separate ownership, or something else (a house, a plot, a share)?
• Is the municipality inside the border zone?
• Will you sign in person, or do you need a notarial power of attorney?
• Who provides the interpreter at each notarial deed, and at what cost?
• If you need a mortgage, does the bank accept your residence document for the whole process? See the mortgage process for foreigners.