Poland

Real estate websites
STEPS
Check Eligibility
- Non-Residents: Foreigners can buy property in Poland, but non-EU nationals may need special permission from the Ministry of Internal Affairs, especially when buying agricultural land or property in certain restricted zones.
- Financing: Non-residents may be able to obtain financing through Polish banks, but they are typically required to make a larger down payment (often 30% or more) and provide proof of stable income and financial stability.
Determine the Budget
- Budgeting: Consider all costs associated with purchasing a property, including the price of the property, notary fees, registration fees, taxes, and insurance costs.
- Mortgage: Polish banks may offer mortgages to non-residents, but they often require a larger down payment and proof of income. Buyers should expect to cover at least 30% of the property's value upfront.
Find a Property
- Online Search: Use property websites like Otodom.pl, Morizon.pl, and Gratka.pl to search for available properties across Poland. You can filter your search by location, price, and other criteria.
- Real Estate Agents: It’s recommended to work with a local real estate agent (agent nieruchomości) to assist with property searches, negotiations, and navigating legal requirements.
View the Property
- Inspections: It’s important to arrange a property inspection to evaluate the condition of the property, including its structure, plumbing, electrical systems, and potential issues.
- Visiting the Property: If you cannot visit in person, consider hiring a representative or arranging a virtual tour of the property.
Make an Offer
- Bidding: In Poland, the buying process is typically negotiated directly with the seller or through a real estate agent. Multiple offers can be made, and buyers may need to compete with other potential buyers.
- Contract: Once an offer is accepted, a preliminary contract (umowa przedwstępna) is signed. A deposit (usually 10% of the purchase price) is paid at this stage.
Complete Legal Formalities
- Notary Role: In Poland, a notary (notariusz) is required to complete the transaction. The notary ensures that the sale is legally binding and prepares the deed of transfer.
- Taxes and Fees: The buyer is responsible for the transaction costs, which include notary fees, a transfer tax of 2% of the property price, and additional legal fees.
Register the Property
- Land Registry: After the notary completes the sale, the property must be registered with the Polish Land and Mortgage Register (Księga Wieczysta) to officially transfer ownership.
- Insurance: It’s highly recommended to purchase property insurance (ubezpieczenie nieruchomości) to protect the property against potential risks like fire, flood, and theft.
Move In
- Once the legal formalities are completed and the property is registered, you can move into your new home in Poland.
ADDITIONAL CONSIDERATIONS
- Legal Assistance: It’s advisable to seek legal assistance or hire a Polish lawyer to help with the legal process and ensure all paperwork is in order.
- Taxes and Fees: Be aware of the 2% transfer tax, notary fees, and other additional costs associated with purchasing property in Poland.
ADDITIONAL NOTICES
- Notary Role: A notary is involved in the property purchase process in Poland and ensures that the transaction is legally binding.
- Transfer Tax: The transfer tax (podatek od czynności cywilnoprawnych) is 2% of the property's value and is paid by the buyer.
- Mortgage Financing: Polish banks may provide financing to non-residents, but a larger down payment (often 30%) is typically required.

In Poland, real estate taxes are regulated by both the central government and local municipalities. The key types of taxes related to real estate in Poland include:

Property Ownership Tax

Property Tax (Podatek od nieruchomości): Property tax in Poland is imposed at the municipal level and applies to both residential and commercial properties.

  • The tax is calculated based on the property’s area (in square meters) or its value, depending on the type of property and local regulations.
  • The tax rate varies depending on the municipality but typically ranges from 0.15 PLN to 2.00 PLN per square meter for residential properties and from 0.60 PLN to 3.50 PLN per square meter for commercial properties.
  • The property tax is paid annually, and the responsibility lies with the property owner.
Real Estate Transfer Tax

The real estate transfer tax is applied when a property changes ownership, such as during a sale or inheritance.

  • The standard transfer tax rate is 2% of the property’s purchase price or its market value, whichever is higher.
  • The transfer tax rate may be reduced or exempted in certain cases, such as when the property is inherited or donated among close family members.
Capital Gains Tax on Real Estate

Capital gains tax applies when a property is sold at a profit, although exemptions may apply for primary residences under certain conditions.

  • The general capital gains tax rate is 19% on the profit made from the sale of the property (the difference between the sale price and purchase price).
  • If the property was owned for more than 5 years, capital gains tax does not apply (except for properties sold by businesses).
  • If the property was used as the primary residence for at least 12 months before the sale, the sale may be exempt from capital gains tax.
Inheritance and Gift Tax

Poland imposes inheritance and gift taxes, but there are exemptions and reductions depending on the relationship between the donor and the recipient.

  • For close family members (e.g., spouse, children, parents), the inheritance or gift tax is generally exempt or subject to very low rates.
  • The tax rate varies depending on the value of the inherited or gifted property and the relationship between the parties involved.
  • However, if the property is sold after inheritance or gifting, capital gains tax may apply.
Municipal Taxes

In addition to property tax, some municipalities may impose additional local levies or charges for certain types of real estate, such as for the use of public infrastructure or services.

Income Tax on Rental Income

If rental income is generated from real estate, it is subject to income tax in Poland.

  • Rental income is taxed as part of the overall personal income tax, with rates ranging from 17% to 32%, depending on the total income of the property owner.
  • Alternatively, rental income can be taxed at a flat rate of 8.5% for rental income up to 100,000 PLN or 12.5% for rental income exceeding that threshold.
  • Property owners can generally deduct related expenses, such as maintenance costs and property management fees, from their rental income for tax purposes.
Note: Tax rates and regulations can vary by municipality, and exemptions or reductions may apply based on specific circumstances. It is recommended to consult with local authorities or a tax professional for the most up-to-date and accurate information.
Official
Republic of Poland
CIOC
POL
Subregion
Central Europe
Borders
BLR
CZE
DEU
LTU
RUS
SVK
UKR
Capital
Warsaw
Area
312 679 km²
Population
37 951 000
Timezones
UTC+01:00
Phone
+48   
Currencies
Polish złoty (PLN zł)