Documents for a mortgage in Poland 2026 – a list: employment, sole trader, B2B, contract for work
Author: Tacjana MasiukiewiczMortgages~14 min read
The documents for a mortgage fall into four groups: an identity document and the application with consents, documents confirming income, documents on the property and confirmation of your down payment. Most depends on the source of income – the full set looks different for an employee than for a sole trader (JDG), a B2B contract or a contract for specific work (umowa o dzieło). Below you will find a checklist in the form of a table, the costs of tax office and ZUS certificates, a list of documents from the developer and an example of how to line up the validity dates.
Key facts
- A bank may demand all the documents needed to assess borrowing capacity – this follows from Art. 21(3) of the Mortgage Credit Act and Art. 70(1) of the Banking Law. Each bank sets the exact list itself.
- A certificate of employment and earnings and certificates of no arrears are usually accepted by banks for 30 days (a month) from issue.
- A certificate of no tax arrears costs 21 zł in stamp duty, but when ordered through the e-Tax Office (e-Urząd Skarbowy) it is not subject to the fee. ZUS certificates in social insurance matters are exempt from stamp duty.
- For a JDG and B2B, banks most often want PIT returns for the last 1–2 years, the current tax ledger (KPiR) or revenue register and statements of the business account.
- When buying from a developer, the basis is a developer or reservation agreement with the information prospectus; the reservation fee is at most 1% of the price.
What documents for a mortgage should you prepare to start with?
However you earn, every bank will ask for the same basic documents:
- an ID card (a foreigner – a passport and residence card; more in the article on a mortgage for a foreigner);
- the loan application on the bank's form with a statement of household expenses and other commitments;
- consents and authorisations – among other things for the processing of data and checks in databases (more below);
- if applicable: a prenuptial agreement (separation of property), a divorce judgment or a separation order, documents on maintenance;
- agreements for other loans, leases and limits, if the bank does not see them in its systems.
It is worth knowing that before concluding the loan agreement the bank must check in the register of restrictions whether your PESEL number is restricted (Art. 105d of the Banking Law). If you restricted your PESEL in the mObywatel app, lift the restriction before the visit to the bank and for the time of signing the agreement. We describe the whole process – from analysing capacity to releasing tranches – in the guide Mortgage in Poland step by step.
Income documents – a checklist by source of income
The table shows a typical set of documents. We compared it with banks' public lists (among others VeloBank and Pekao, September 2026) – details, for example the number of months of statements, differ between banks.
| Source of income | Documents the bank usually asks for | The period the bank checks |
|---|---|---|
| Employment contract | a certificate of employment and earnings (often on the bank's form), an account statement with salary payments; with short service – a work certificate from the previous employer | payments from the last 3–6 months |
| JDG – progressive or flat tax (KPiR) | PIT-36 or PIT-36L with the UPO, the KPiR for the current year, a CEIDG printout, business account statements; at many banks – tax office and ZUS certificates of no arrears | 1–2 full years + the current year |
| JDG – lump sum (ryczałt) | PIT-28 with the UPO, the revenue register for the previous and current year, business account statements, certificates of no arrears | usually 2 years + the current year |
| B2B contract | the agreement with the contractor with annexes, invoices or payments from the contract, documents as for a JDG (PIT, KPiR or register) | payments from the last 6–12 months |
| Contract for specific work / mandate (umowa o dzieło / zlecenie) | agreements and bills, a certificate from the commissioning party, the PIT for the last year, statements with payments | continuity usually 12–18 months |
| Pension / disability benefit | the decision granting the benefit and the latest indexation, a statement with payments or payslips | the last 1–3 months |
| Rental (additional income) | rental agreements, PIT-28 with rental income, rent payments to the account, the land register number of the rented unit | about 6–12 months |
| Income from abroad | an agreement and a certificate from the employer, a foreign tax return, statements – with a sworn translation | usually 6–12 months |
An employment contract – the earnings certificate for a mortgage
The certificate of employment and earnings is completed by the employer, most often on the bank's form. It will include: the type and period of the contract, whether you are serving a notice period, the average net pay (usually over 3 or 6 months), variable components of pay and any deductions, for example bailiff attachments. Some banks accept a statement of income instead of a certificate if your salary has long been paid into an account at that bank.
Documents for a mortgage for a JDG and B2B
A business owner documents income with PIT returns (PIT-36, PIT-36L or PIT-28) with official confirmation of receipt, the current KPiR or revenue register and the history of the business account. You can download the CEIDG printout yourself – the data in the register is public, and a printout from the CEIDG system takes the form of a certificate of entry (Art. 45–46 of the CEIDG Act). After what time from starting the business and how the bank counts lump-sum income, we discuss in the article a mortgage for a JDG and B2B (in Polish).
A contract for work, a mandate contract, a pension, rental
With civil-law contracts, continuity is key: the bank wants to see successive agreements or annexes and regular payments over a year to a year and a half. A pensioner presents the benefit decision and the latest indexation. Rental income you document with rental agreements and a PIT-28 return – since 2023 private rental has been taxed only by lump sum (8,5% up to 100 thousand zł of revenue and 12,5% on the excess). With income in a foreign currency remember that a mortgage is granted in the currency in which you earn most of your income or hold most of your assets (Art. 6(1) of the Mortgage Credit Act).
Tax office and ZUS certificates – cost and time
Some banks require certificates of no arrears, especially from business owners. The tax office issues a certificate without undue delay, at the latest within 7 days (Art. 306a § 5 of the Tax Ordinance).
| Document | Where | Stamp duty (paper) | An application via the e-Tax Office |
|---|---|---|---|
| A certificate of no tax arrears | the tax office | 21 zł | not subject to the fee |
| A certificate of the amount of income / revenue | the tax office | 17 zł | not subject to the fee |
| A certificate of no contribution arrears | ZUS (also via eZUS) | not subject to the fee (a social insurance matter) | – |
| A CEIDG printout | the CEIDG website | – | – |
Example: a couple of business owners, each with their own JDG, order at the counter one certificate of no arrears and one of income each. That is 2 × (21 zł + 17 zł) = 76 zł. The same set ordered through the e-Tax Office is not subject to stamp duty, and the certificate arrives in electronic form.
Documents for a mortgage on a flat from a developer vs the secondary market
The bank finances a specific property, so it needs documents that will let it assess it and establish a mortgage.
| Primary market (developer) | Secondary market |
|---|---|
| a developer or reservation agreement (with a reservation agreement – often the draft developer agreement with a payment schedule) | a preliminary agreement or a statement of the planned purchase |
| the information prospectus with annexes | the land register number of the unit; for a cooperative right – a certificate from the cooperative |
| the building permit, and when the building is complete – the occupancy permit or notification of completion of construction | the document by which the seller acquired it (for example a notarial deed, an inheritance decision) |
| an extract of the land's land register, information about the developer (KRS), the consent of the developer's bank to separate the unit free of encumbrances | a certificate of no arrears in charges and of people registered at the address; with the seller's mortgage – a bank certificate of the amount to be repaid |
| a valuation report or a valuation ordered by the bank | a valuation report or a valuation ordered by the bank; an energy performance certificate |
The law makes it easier to gather documents from the developer. It must deliver the information prospectus with annexes to you before the reservation or developer agreement is signed (Art. 21), and on request make available at its office, among other things, the current state of the land register, the building permit, the financial statements and the building design (Art. 26). The developer agreement must include the building permit number, the schedule of payments into the escrow account and information on the consent of the developer's bank to transfer ownership free of encumbrances (Art. 35). How the bank pays out money in tranches and what you must bring before each one is explained in the article a mortgage for a flat from a developer (in Polish).
A reservation agreement gives you time for the credit decision: the reservation fee is at most 1% of the price from the prospectus, and if the bank refuses the loan because of a negative assessment of capacity, the developer must return it. Details in the text reservation agreement with a developer.
Have an unusual source of income or several at once? Book a consultation with a mortgage expert – we will prepare a list of documents for your source of income and compare offers from several banks.
The down payment and the account statement for a mortgage
An account statement confirms regular payments in, but it also shows expenses – instalments, limits, transfers – that the bank may take into account in assessing capacity. A history of 3–6 months downloaded from online banking as a PDF with the account number and the owner's details is usually enough.
You document the down payment with the balance of an account or deposit, and if it comes from a gift – a gift agreement and confirmation of the transfer. When buying from a developer, confirmation of payments into the residential escrow account is usually enough. Where to get the down payment and how much is needed, we write in the article on the down payment.
Consents in the application: the BIK and databases
The bank checks your credit history in the Credit Information Bureau (Biuro Informacji Kredytowej, BIK) – an institution created by banks under Art. 105(4) of the Banking Law. For the capacity assessment itself on a new application, the bank uses the BIK on the basis of the law. Consent is needed, among other things, for processing data on repaid commitments after they have expired (Art. 105a(3)). That is why in the application you will find several statements and authorisations, often also for checks with economic information bureaus – a positive repayment history usually works in your favour. How the BIK affects capacity we describe in the text borrowing capacity 2026.
How to line up validity dates – an example on a flat from our offer
According to TM Invest offer data, as of 27.09.2026, the median price of a 2-room flat in Wrocław is 662 405 zł, and in Warsaw 755 824 zł. Roughly half of the developments in our catalogue are still under construction (Wrocław: 21 of 45, Warsaw: 36 of 73).
Take a two-room flat for 662 405 zł in Wrocław with a 20% down payment:
- Reservation: a reservation fee of at most 1% of the price, that is up to 6 624 zł. From the developer you get the prospectus and the draft agreement.
- The down payment: 20% is 132 481 zł, the loan – 529 924 zł. Prepare a statement confirming the funds.
- Certificates: you order them last, for example on 1 October. With 30-day validity you must submit the application by 31 October.
- The decision: the bank delivers its credit decision on the 21st day from filing the application (unless you agree to earlier), and a decision with the information form binds it for at least 14 days (Art. 14 of the Mortgage Credit Act). That is how long you have to compare offers – how to do it we write in the text which bank for a mortgage (in Polish).
The same order works in Warsaw: at the median of 755 824 zł a 20% down payment is 151 165 zł and the loan 604 659 zł. You will find available flats in the catalogue new flats in Wrocław and new flats in Warsaw.
Frequently asked questions
How long is an earnings certificate for a mortgage valid?
The rules do not set a period of validity – the bank does. In practice most banks accept a certificate of employment and earnings, and also tax office and ZUS certificates, for 30 days (a month) from issue, counted to the day of filing the application.
Which PIT for a mortgage?
For an employee – usually PIT-37 for the last year, and some banks do not require it at all. For a business – PIT-36, PIT-36L or PIT-28 for one or two last years, with the official confirmation of receipt (UPO).
Do you need a tax office certificate for a mortgage?
For an employee, usually not. Many banks ask business owners for tax office and ZUS certificates of no arrears, although there are also banks that make do with PIT, KPiR and the account history. A tax office certificate ordered through the e-Tax Office is not subject to stamp duty, at the counter it costs 21 zł.
Can I apply for a loan without an agreement with a developer?
The bank will do a preliminary assessment of borrowing capacity without a flat being named. For a full application and a decision, however, it needs a specific property – usually a reservation or developer agreement with the information prospectus.
Does an account statement for a mortgage have to be signed by the bank?
Usually not. Banks accept an account history or confirmations of payments downloaded from online banking, as long as they show the account number, the owner's details and the operations from the required period. If your salary is paid into an account at the bank you are applying to, a statement is often not needed.
Summary
The full set of documents for a mortgage depends mainly on the source of income and the type of property. The simplest strategy: first gather the documents with no expiry date (PIT returns, agreements, the KPiR, the developer's documents), and order the certificates with a 30-day validity at the very end – preferably through the e-Tax Office and eZUS. When buying from a developer, ask for the prospectus and the documents for the bank already at the reservation.
Want to be sure nothing is missing? Book a consultation with a mortgage expert – we will prepare a list of documents for your source of income, compare offers from several banks and guide the application through to a decision.
Legal status as of September 2026. The calculations and lists of documents are indicative and do not constitute an offer or legal or tax advice. The final list of documents and the credit decision are set by the bank.
Sources
- Act on consumer credit secured by a mortgage (the Mortgage Credit Act), Dz.U. 2025 item 720 – Art. 6, 14, 21 (in Polish)
- Banking Law, Dz.U. 2026 item 38 – Art. 70, 105, 105a, 105d (in Polish)
- Stamp Duty Act, Dz.U. 2025 item 1154 – Art. 2, 3b, the annex part II points 8 and 21 (in Polish)
- Tax Ordinance, Dz.U. 2026 item 622 – Art. 306a (in Polish)
- Act on the protection of the rights of a purchaser of a residential unit or a single-family house and on the Developer Guarantee Fund, Dz.U. 2026 item 880 – Art. 21, 25, 26, 32, 34, 35 (in Polish)
- Act on the CEIDG and the Entrepreneur Information Point, Dz.U. 2026 item 30 – Art. 45–46 (in Polish)
- Act on the lump-sum income tax, Dz.U. 2025 item 843 – Art. 12(1)(4) (in Polish)
- VeloBank – the list of documents for a mortgage application (as of September 2026) (in Polish)
- Bank Pekao – documents when applying for a mortgage (as of September 2026) (in Polish)
- Flat prices: TM Invest developments catalogue, as of 27.09.2026
