Eastern Europe

 Region : Eastern Europe 
Country: Poland 

What you need to know as a non resident foreigner to buy properties in Poland 

Non-EU/EEA foreigners often need a permit from the Ministry of Interior to purchase houses, plots, or agricultural land in Poland, although independent apartments rarely require this. Key steps involve verifying the Land and Mortgage Register, using a notary for the mandatory deed, and paying a 2% tax (PCC) on secondary market purchases. 

Key Considerations for Foreign Buyers

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  Permit Requirements: If you are a non-EU/EEA citizen, you must apply for a permit to buy a detached house or land. This process takes time, often several months, and requires showing a connection to Poland (e.g., residence permit, marriage to a Pole).
• Property Type Matters: Apartments (lokal mieszkalny) are easy to buy. However, buying land or a house, especially near borders or in rural areas, is heavily restricted.
• Required Documentation: You will need to obtain a Polish tax identification number (NIP).
• Notary & Legal: All property transfers must be finalized by a Polish notary (akt notarialny).
• Costs: Expect to pay 2% Tax on Civil Law Transactions (PCC) for existing homes, or VAT for new developments. Notary fees and potential agent fees usually add another 1-3% to the purchase price.
• Due Diligence: Always verify the land and mortgage register (księga wieczysta) to check for ownership, debts, or encumbrances.
• Inheritance Rule: A permit is generally not needed if you inherit property and are a statutory heir. 

For many non-residents, legal counsel is recommended to navigate the permit process and ensure legal compliance.