Real Estate Guide  Poland  

WKB LAWYERS

In Poland anyone can own and lease real estate (including holding shares in a company which owns real estate). Some restrictions apply in respect to agricultural real estate (depending on the area: there is a pre-emption right or necessity to obtain approval from the National Centre for Agricultural Support). Foreigners (outside the European Economic Area or the Swiss Confederation) are required to obtain a permit to acquire real estate. Permits are issued by the Minister of the Interior and Administration if the Minister of National Defence does not oppose (in the case of agricultural land, also if the Minister of Agriculture and Rural Development does not oppose).

In general, there are no none-standard restrictions for foreigners, but the common market practice of banks demonstrates that loans are most often granted to Polish subsidiaries of a foreign company. Sometimes Polish banks may request to have the bank account opened within them by the foreign company. In the event of a foreigner engaging with a Polish bank, the Polish AML law (which implements EU anti-laundering money) procedures must be completed. That entails, among other things, confirming the client’s identity or UBO status. Generally, a foreigner who wants to open an account with a Polish bank must have an identity document (preferably a passport) and a document confirming legal residence in Poland (such as a visa or a permanent or temporary residence card). For EU citizens, the latter document is usually not required, as they may reside in Poland without the need to additionally confirm their status.

Buying

The acquisition of real estate requires a notarial deed, which involves a notary fee, amount of which depends on the value of the property. Provisions of law indicate the maximum fee for the acquisition of real estate.

Also, the purchaser of real estate could be required to pay VAT when buying from an entrepreneur (8% - private apartments or 23% - other type of properties) or pay the requisite applicable tax on civil law transactions when buying from a private individual (2%). Additional civil law transaction tax of 6% is imposed if the transaction is subject to VAT and the purchaser acquires from the same seller more than 5 private apartments located on the same land parcel.

Some exemptions may apply.

Owning

Land and buildings are subject to real estate tax (the amount depends on the designation of the property and its area). There are no progressive tax rates for the real estate tax. It is not possible to transfer the tax burden onto someone else. In the lease agreement it can be agreed that the tenant will reimburse the landlord for the cost of the tax. However, the owner will always remain the taxpayer within the meaning of tax law.

Perpetual usufructuaries are required to pay an annual fee calculated based on a rate applicable to the land (0,3%-3%) and the value of the land. In some cases, the fee may be converted into a one-time payment at a discounted rate. Perpetual usufruct is a right like ownership, commonly existing in Poland mostly with respect to former public real estate; the main difference is that this is a temporary right usually established for 99 years with indicated purpose of development – e.g. perpetual usufructuary is required to develop a particular type of building on the real estate.

Tax Breaks

There are not many incentives for foreigners to buy real estate in Poland. Under certain circumstances, the acquisition of the first property by an individual is exempt from the civil law transactions tax. There are also possibilities to mitigate taxation by using tax-efficient structures (e.g. “Estonian CIT regime” which allows CIT taxpayers to defer payment of income tax (CIT) until the distribution of profits (dividends) and to pay CIT at effectively a lower tax rate). Specific requirements provided by tax law need to be met to benefit from such structures. The real estate tax (“RET”) for buildings is calculated based on the real estate area (and not its value). There are no progressive tax rates for the RET.

Land may be purchased based on an agreement in the form of a notarial deed. The new owner of real estate is entered into the land and mortgage register, maintained for each real estate by the relevant district court in Poland (legal status). In the event of a discrepancy between the actual status and the land and mortgage register, the person acting based on the land and mortgage register (in good faith) is protected with public faith warranty.

There is also a land and building register which includes descriptive factual data of the land and buildings (factual status).

Information from land and mortgage registers are open to public. Therefore, is not possible to keep the identity of owners of real estate confidential. However, to verify the land and mortgage register kept for a specific real estate, it is necessary to know its number, which is not a publicly available information.

In respect to the land and building registers, the identity of owners is kept confidential to a certain extent: the land and building register is not publicly available for inspection by anyone. Access requires a justified legal interest or the owner’s consent.

Need more information?

Contact a member firm: 

Anna Wyrzykowska

WKB Wiercinski, Kwiecinski, Baehr
Warsaw, Poland

Disclaimer:

The information in this guide provides a general overview at the time of publication and is not intended to be a comprehensive review of all legal developments nor should it be taken as opinion or legal advice on the matters covered. It is for general information purposes only and readers should take legal advice from a Multilaw member firm.

Publication Date : July 2025