Finishing package from a developer – is it worth it? Costs 2026

A finishing package from a developer pays off above all when time and peace of mind matter to you: you take over a flat with finishing done, and one company coordinates the whole job. You pay for this with a limited choice of materials and usually a higher price than for finishing it yourself. In this article we explain how such packages work, what they cost in September 2026, who you actually sign the contract with, how a package affects your mortgage and VAT, and what to ask the developer before signing.

Key points

• Indicative prices of packages in developers' price lists are about PLN 950–2,200 gross per m²; a kitchen with appliances and furniture are usually extra.
• For a typical 2-room flat (40.8 m², the Wrocław median in our offer) a package costs about PLN 47–90k.
• If the finishing is in the developer contract (umowa deweloperska), the Act requires it to describe the scope and standard of finishing works (Art. 35(1)(6)), and handover follows Art. 41 of the Developer Act.
• If you sign a separate contract with a partner company, the Civil Code provisions on a contract for specific work (umowa o dzieło) or construction works apply — and that company is responsible for finishing defects.
• Finishing as part of the supply of a unit of up to 150 m² is taxed at 8% VAT, like the flat itself.

How does a developer's finishing package work?

The scheme is similar at most developers. You buy the flat in stan deweloperski (the developer's standard, without interior finishing), and in parallel you choose one of two to four finishing standards — from basic to premium. The price is calculated per square metre of usable area, often with a minimum order value. Then you meet an architect or designer, choose tiles, floors, doors, fittings and wall colours from a catalogue, and the company prepares a design and a schedule.

The work is done either by the developer's finishing department or — more often — by an outside partner company. The basic scope usually includes painting the walls, floors with skirting boards, interior doors and a complete bathroom (tiles, ceramics, fittings). A fitted kitchen with appliances, lighting, wardrobes and furniture most often appear as options for an extra charge. Cheaper variants are sometimes "closed" — you choose one of several ready-made arrangements without individual changes.

A package is something other than layout changes. Layout changes concern the arrangement of walls and installations at the construction stage, while a package concerns the finishing layer. What links the two is the deadline: the developer accepts decisions only up to a certain stage of construction, so it is worth asking about a package already when you reserve.

How much does a finishing package cost in 2026?

Public price lists of packages from developers operating in Warsaw and Wrocław give indicative ranges: about PLN 950–1,200 gross/m² in the basic variant, about PLN 1,150–1,400/m² in the mid-range and about PLN 1,650–2,200/m² in premium (indicative ranges from company price lists, September 2026). One price list provides a minimum contract value from PLN 49k — for small flats this minimum can be higher than the result of multiplying the rate by the size.

Below we convert these rates to typical 2-room flats from our offer. According to the TM Invest offer as of 27 September 2026, the median size of available 2-room flats is 40.8 m² in Wrocław (median price PLN 662,405) and 39.4 m² in Warsaw (median price PLN 755,824).

Package variant (gross rate)	Wrocław, 2 rooms, 40.8 m²	Warsaw, 2 rooms, 39.4 m²
Basic – 1,150 per m²	46,920	45,310
Mid-range – 1,400 per m²	57,120	55,160
Premium – 2,200 per m²	89,760	86,680
Share of the mid-range variant in the flat price	approx. 8.6% (at 662,405)	approx. 7.3% (at 755,824)

Remember that a package is not the whole budget. You usually have to add a kitchen, appliances, lamps, wardrobes and furniture to the amount in the table. How much finishing with an independent company costs and what it includes is described in the article Turnkey finishing – how much it costs in 2026, and the full work schedule in the guide Finishing a developer-standard flat step by step.

Developer package, turnkey company or DIY – comparison

Criterion	Developer package	Independent turnkey company	DIY (your own crews)
Contract	an annex to the developer contract or a separate contract with a partner company	a contract with the chosen company	several contracts or orders with contractors
Choice of materials	catalogue, 2–4 standards	wide, depends on the company	full freedom
When you can move in	often on the handover day or shortly after	usually several months after handover	depends on crew availability, most often the longest
Your time and coordination	the least	little	the most
Price	fixed rate per m², little room to negotiate	individual quote, you can compare offers	usually the lowest, but a risk of overruns
Financing with a loan	easier when the package is in the price under the developer contract	depends on the bank	depends on the bank
Responsibility for defects	depends on who is a party to the contract	the contractor	each contractor for their own scope

Finishing from a developer – opinions: pros and cons

Advantages of a package

• Time. Work starts before handover, so you do not pay rent and a loan instalment at the same time for months while waiting for a crew.
• One contract and one coordinator. You do not look for a tiler, an electrician and a joiner separately or keep track of material deliveries.
• A known price up front. The rate per m² is fixed at signing, which makes budgeting and talking to the bank easier.

Disadvantages of a package

• Limited choice. Materials from outside the catalogue are expensive or unavailable, and cheaper variants are sometimes completely closed.
• Price. For the convenience you usually pay more than for finishing it yourself to a similar standard; the rate is a "package" one, hard to take anything out of.
• Unobvious responsibility. If you sign the contract with a partner company, it is not the developer who is responsible for finishing defects.
• Risk with renting or tastes. A standard, neutral arrangement works well for renting out, but less well if you have a specific vision of the interior.

Do not know whether a package is available in the chosen project and whether it pays off? We will help you choose a flat — including a ready one or one with a finishing package. For the buyer most often without a commission, because the fee is usually paid by the developer.

Who do you sign the contract with and who is responsible for defects?

This is the most important question with a package. Two models are possible.

Finishing in the developer contract (or in an annex to it). The developer undertakes to hand over the unit finished. Art. 35(1)(6) of the Developer Act requires the contract to specify the scope and standard of the finishing works the developer undertakes to carry out. Then the handover of the whole unit — together with the finishing — follows Art. 41: you enter defects in the protocol, the developer has 14 days to accept or reject them (no reply means acceptance) and 30 days to remedy accepted defects. For the rest of the liability for defects the Civil Code provisions on rękojmia (the seller's statutory warranty; Art. 41a) apply, and for real estate the period for establishing a defect is five years from delivery (Art. 568 § 1 of the Civil Code). How to prepare for handover is described in the article Flat handover from a developer.

A separate contract with a partner company. The developer sells the unit in stan deweloperski, and you order the finishing from a company it recommends. This is a separate contract governed by the Civil Code — most often a contract for specific work (umowa o dzieło) or for construction works. The provisions on warranty on sale apply accordingly to defects of the work (Art. 638 § 1 of the Civil Code), and the provisions on a contract for specific work to construction works (Art. 656 § 1). In practice this means you file the complaint with the contractor, not the developer, and the handover procedure of the Developer Act does not cover this contract. It is worth having the terms of the developer contract reviewed — details are in the article The developer agreement – what it must contain.

A finishing package and a mortgage

If the finishing is part of the price in the developer contract, the bank finances it together with the flat — the loan is calculated from the higher price. When the package is a separate contract with a company, some banks allow you to increase the loan by the cost of finishing (usually on the basis of a cost estimate or a contract with the contractor), while others require it to be covered from your own funds. Conditions differ between banks, so this must be established before you submit an application.

Example: a 2-room flat in Wrocław at PLN 662,405 (the median in our offer as of 27 September 2026) and a mid-range package at PLN 57,120, with a 20% down payment.

• Package in the unit price: price PLN 719,525, down payment PLN 143,905, loan PLN 575,620. In total out of your pocket: PLN 143,905.
• Package outside the loan: unit price PLN 662,405, down payment PLN 132,481, loan PLN 529,924, and you pay the PLN 57,120 package in cash. In total out of your pocket: PLN 189,601 — PLN 45,696 more.

A higher loan, however, means a higher instalment and requires adequate borrowing capacity, and you repay the package over the whole loan term — with interest. The whole process, including the release of tranches, is described in the guide Mortgage in Poland step by step. Book a consultation with a mortgage expert — we will compare offers from several banks and check which of them will finance the finishing.

A finishing package and VAT – 8% or 23%?

When the finishing is part of the supply of a dwelling with a usable area of up to 150 m², the whole — the unit together with the finishing — is taxed at the reduced 8% rate (Art. 41(2) and (12)–(12b) in conjunction with Art. 146ef of the VAT Act). For a unit larger than 150 m² the 23% rate applies to the part of the price corresponding to the excess area (Art. 41(12c)).

With a separate contract with a contractor, 8% may cover construction works in a dwelling of up to 150 m², but not everything you buy in a package — for example furniture or appliances sold separately are in principle taxed at the standard rate. When a company can apply the lower rate is explained in the article 8% VAT on flat finishing (in Polish). On the invoice or in the offer, check which rate applies to each item.

Packages in our offer – what we know

According to the TM Invest offer as of 27 September 2026, the catalogue has 118 projects — 73 in Warsaw and 45 in Wrocław. Developers by default give stan deweloperski in the data, and the availability and prices of finishing packages change depending on the construction stage. So we ask the developer about a package for a specific project and a specific unit — do not assume it is available until you see its terms in writing.

Checklist: what to ask the developer before buying a package

• Who is a party to the finishing contract: the developer (an annex to the developer contract) or a partner company?
• What is the rate per m², is there a minimum contract value and is the price gross?
• What exactly does the package include (a list of materials with manufacturer and model), and what is extra: kitchen, appliances, lighting, wardrobes?
• How much does replacing an item with a product from outside the catalogue cost, and can anything be excluded from the package with a price reduction?
• By when must you decide and when will the work be finished — before handover or after?
• What is the payment schedule and are advances paid before work starts?
• How does the handover of the finishing work, what is the guarantee and whom do you report defects to?
• What VAT rate is applied to individual items, and will the bank accept the contract as a basis for financing?

Frequently asked questions

Summary

A finishing package from a developer is convenience and time at the expense of choice and usually a higher price. For a 2-room flat from our offer it is an outlay of PLN 47–90k, a few percent of the unit price. Before deciding, establish who is a party to the finishing contract, because handover, responsibility for defects and the possibility of financing the package with a loan depend on it. If the finishing is in the developer contract, you gain the protection of the Developer Act and 8% VAT on the whole.

Looking for a flat with finishing done or with a finishing package? We will select a flat within your budget and check the package terms with the developer — most often without a commission for the buyer, because the fee is usually paid by the developer.

Legal status as of September 2026. Package prices are indicative ranges from company price lists, and the calculations are indicative and are not legal or tax advice.

Sources

• Act on the protection of the rights of a purchaser of a dwelling or single-family house and on the Developer Guarantee Fund (in Polish) – consolidated text Dz.U. 2026 item 880 (Art. 35(1)(6), Art. 41, Art. 41a).
• Civil Code (in Polish) – consolidated text Dz.U. 2026 item 795 (Art. 568, Art. 627, Art. 638, Art. 647, Art. 656).
• Act on goods and services tax (in Polish) – consolidated text Dz.U. 2025 item 775 (Art. 41(2) and (12)–(12c), Art. 146ef).
• Flat prices: TM Invest project catalogue, as of 27 September 2026.
• Package prices: indicative ranges from public price lists of developers' finishing packages, September 2026.