Your first flat in Poland 2026 – a guide: budget, mortgage, formalities
Author: Tacjana MasiukiewiczBuying~15 min read
A first flat starts with three numbers: how much the bank will lend you, how much of your own money you have and how much everything beyond the unit's price costs. To start – with a mortgage and a 10% deposit – you usually need 75–125 thousand zł for a cheaper studio or a small 2-room flat in Wrocław and Warsaw, and with the BGK guarantee even less. In this guide we calculate the budget on examples from our offer, check what really helps first-time buyers in 2026 and show the route from decision to keys.
Key facts
- The standard deposit is 20% of the price; 10% is enough when the bank additionally secures the missing part (KNF Recommendation S).
- The family housing loan with a BGK guarantee replaces the deposit up to 20% of expenses (max 100 thousand zł) – banks may grant it until 31 December 2030.
- Buying from a developer you pay no PCC; on the secondary market a first flat is exempt from 2% PCC.
- Notarial and court fees on a flat of 335–555 thousand zł are about 2–3.5 thousand zł; a much bigger item is finishing – about 41–67 thousand zł at an economy standard for 27–40 m².
- With a ready flat several weeks usually pass from reservation to keys – mainly the time for the credit decision (the bank gives it on the 21st day after the application); with a flat under construction – as long as the construction takes.
A first flat – where to start?
With the budget, not with looking at visualisations. The order:
- Borrowing capacity. The bank calculates it at interest raised by a buffer (with a variable rate at least 2.5 percentage points) and for a term of at most 25 years, even when you take the loan for 30. We show indicative amounts for net incomes of 5, 7 and 10 thousand zł in the article Borrowing capacity 2026.
- The deposit. Check how much you have and where you can add from (savings, a gift from family, PPK). We describe sources and conditions in the text The deposit 2026 – 10 or 20%.
- Costs beyond the price. The notary, the court, possibly a parking space and above all finishing. We have set out all the fees in the article The costs of buying a flat from a developer.
- Only then the choice of flat – within the budget that follows from the three points above.
The maximum price = the loan you have capacity for + cash − fees − a reserve for finishing. If it comes out too low, you have three levers: a second borrower, a larger deposit or a cheaper district. Not sure whether to buy at all? See Buy or rent a flat?
How much do you need for a first flat? Examples from our offer
We calculated four realistic scenarios in cheaper districts – in Fabryczna in Wrocław and Białołęka in Warsaw – according to data from the TM Invest offer, as of 27 September 2026. Two are specific studios: 27.5 m² for 335,315 zł in the development Aleja Platanowa 2 (under construction, completion from Q4 2028) and 30.2 m² for 471,138 zł in the ready building Nova Viva Garden 3. The other two are the median prices of 2-room flats in those districts.
| Item | Studio, Wrocław Fabryczna | 2 rooms, Wrocław Fabryczna | Studio, Warsaw Białołęka | 2 rooms, Warsaw Białołęka |
|---|---|---|---|---|
| Price (area) | 335,315 (27.5 m²) | 511,792 (37.4 m²) | 471,138 (30.2 m²) | 553,358 (39.1 m²) |
| Deposit 10% / 20% | 33,532 / 67,063 | 51,179 / 102,358 | 47,114 / 94,228 | 55,336 / 110,672 |
| Notary and court (with the mortgage entry) | approx. 2,500 | approx. 3,200 | approx. 2,100 | approx. 3,300 |
| Reserve for finishing (economy standard) | approx. 41,300 | approx. 56,100 | approx. 51,300 | approx. 66,500 |
| To start with a 10% deposit | approx. 77 thousand | approx. 110 thousand | approx. 101 thousand | approx. 125 thousand |
| To start with a 20% deposit | approx. 111 thousand | approx. 162 thousand | approx. 148 thousand | approx. 180 thousand |
| The instalment (deposit 10% / 20%) | 1,823 / 1,620 | 2,782 / 2,473 | 2,561 / 2,277 | 3,008 / 2,674 |
| Indicative net income with a 10% deposit | 4.9–6.1 thousand | 7.5–9.3 thousand | 6.9–8.6 thousand | 8.1–10.1 thousand |
The deposit is only part of the cash: with a studio in Fabryczna 10% is 33.5 thousand zł, but with finishing and fees you need about 77 thousand zł. The difference between a 10% and a 20% deposit, in turn, changes the instalment by 200–330 zł a month, and with 10% the bank usually adds the cost of securing the missing deposit (insurance or a higher margin until part of the loan is repaid). Buying without a loan? We describe the specifics of a cash purchase in the text Buying a flat from a developer with cash.
We calculated the reserve for finishing in the cheapest variant. At a medium standard (2,000–3,000 zł/m² in Warsaw, 1,800–2,600 zł/m² in Wrocław) the amounts rise by a dozen or several dozen thousand – details in the article How much flat finishing costs.
Want to know what you will buy within your budget? We help with buying from a developer, most often without a commission for the buyer – the fee is usually paid by the developer. We will select flats from an offer of more than 100 developments and calculate the full cost before you reserve anything.
A first flat and the 2026 programmes – what really helps
In September 2026 there is no programme of instalment subsidies for new borrowers: the Safe Loan 2% (Bezpieczny Kredyt 2%) has not accepted applications since 2 January 2024, and the "0% loan" and "First Keys" projects have been withdrawn. (an overview: Housing programmes 2026, in Polish). The solutions below do work.
The family housing loan – the BGK guarantee instead of a deposit
The BGK grants a guarantee of repayment of the part of the loan corresponding to the missing deposit – the guarantee and deposit together are at most 20% of expenses and 200 thousand zł, and the guarantee itself at most 100 thousand zł. The fee is one-off 1% of the guaranteed amount, and the loan must be in zloty and for at least 15 years. The conditions: nobody in the household owns a flat or house (with exceptions for families with children), and the price per m² fits within the limit. In Q3 2026 the limit for a flat from a developer is 16,167.42 zł/m² in Warsaw and 14,438.90 zł/m² in Wrocław; the BGK updates the limits every quarter, so new ones may apply from October.
All four units in our table fit within the limit. With the studio in Fabryczna the guarantee would cover the whole 20% deposit (67,063 zł) for a fee of 671 zł – about 44 thousand zł remains at the start for fees and finishing. With the two-room flat in Białołęka 20% of the price is 110,672 zł, so above the limit of 100 thousand zł you have to add about 10.7 thousand zł of your own funds. The programme is offered by several banks (the list is on the BGK website); more on the conditions in the text A mortgage without a deposit 2026.
PPK, a gift from family, the housing account
- PPK – before the age of 45 you can withdraw up to 100% of the funds for a deposit and return them within at most 15 years.
- A gift from the closest family – exempt from tax if you report it on the SD-Z2 within 6 months; for amounts above 36,120 zł the money must come by transfer.
- The housing account (konto mieszkaniowe) – an account with a state bonus for people planning a purchase in a few years. Since 1 January 2026 there is no age limit of 45, the minimum payment is 300 zł a month, and the bonus rate may not be lower than 4%.
A first flat without PCC
From a developer you pay no PCC – the sale is subject to VAT. On the secondary market 2% PCC applies, but a first flat is exempt from it (art. 9 pt 17 of the PCC Act). The condition: the buyer (a private individual) neither before nor on the day of purchase owned a flat, a house, a share in them or a cooperative right to a unit – apart from a share of up to 50% from an inheritance. Watch out for married couples: according to the KIS interpretation, if even one of the buying spouses has a flat, the exemption is not due. Details in the article PCC tax when buying property.
How to choose a first flat: location, area, market
Location. The district decides the price more than the standard of the building. In our offer the median price per m² in Białołęka is 14,122 zł against 18,000 zł for the whole of Warsaw, and in Fabryczna 13,394 zł against 15,736 zł for Wrocław. An overview of districts: Warsaw and Wrocław; current offers – new flats in Białołęka and in Fabryczna.
Area and layout. A studio is the cheapest to buy, but per m² sometimes the dearest. A small two-room flat (35–40 m²) often costs only a little more and gives a separate bedroom – in Białołęka the median price of a two-room flat (553 thousand zł) is even lower than that of 1-room flats in that district (656 thousand zł), because the latter are unusually large there. Think of a horizon of 5–10 years.
The primary or secondary market. A new flat means no PCC, the developer's warranty (rękojmia), payments spread out for a unit under construction and the protection of payments in an escrow account – but also waiting for handover and finishing from scratch. A second-hand flat you can buy straight away and usually without PCC (as a first one), but often with a renovation. A cost comparison is in the text The primary or secondary market? If you wonder whether to buy now or wait, look at the article When is the best time to buy a flat (in Polish).
From decision to keys – the purchase timeline
| Stage | What you do | Indicative time |
|---|---|---|
| 1. Finances | preliminary capacity, a copy of the BIK report, gathering the deposit | 2–6 weeks (longer if you are saving the deposit) |
| 2. Choosing a flat | comparing offers, the information prospectus, a visit to the sales office | a few weeks |
| 3. Reservation (optional) | a reservation agreement, a fee of at most 1% of the price | for the time needed for the credit decision |
| 4. The loan | applications at several banks, valuation, decision | a decision on the 21st day after the application (unless you agree to earlier) |
| 5. The agreement at the notary | a developer agreement (a unit under construction) or a sale contract (a ready unit) | after the credit decision |
| 6. Construction and payments | payments or loan tranches into the escrow account | until the completion date – often 1–2 years |
| 7. Handover | a protocol with defects; the developer replies within 14 days and remedies accepted defects within 30 days | after the occupancy permit |
| 8. The deed transferring ownership and the keys | the notary files applications with the land and mortgage register | by the date in the developer agreement |
With a ready flat stages 5–8 merge into one: after the credit decision you sign the sale contract and usually collect the keys soon after. The further steps with the developer – the prospectus, the agreement, the escrow account, handover – we describe in the guide How to buy a flat from a developer step by step.
The most common mistakes when buying a first flat
- Reserving before checking your capacity. First a conversation about the loan, then the unit.
- All the cash going on the deposit. Without a reserve for finishing and furniture the flat stands empty or ends in a cash loan.
- New instalments just before the application. A phone on instalments, a credit card or an overdraft limit lower capacity – even an unused limit.
- Comparing only the price per m². The parking space, the payment schedule and the completion date also count.
- Not reading the prospectus and the agreement – that is where the deadlines, penalties and standard are.
- Losing the PCC exemption or the right to the BGK guarantee by buying together with a person who already has a flat.
You do not have to go through this alone. How an agent works on the primary market and who pays their fee we explain in the text An agent when buying from a developer.
Frequently asked questions
How much money do you need for a first flat?
With a mortgage and a 10% deposit – roughly 75–125 thousand zł for a studio or small 2 rooms in the cheaper districts of Wrocław and Warsaw, counting the deposit, fees and modest finishing. With a 20% deposit – about 110–180 thousand zł. With the BGK guarantee the amount may fall to about 45 thousand zł, because the guarantee replaces the deposit.
Can you buy a first flat without a deposit in 2026?
Yes, in the family housing loan, if you have no flat and the price per m² fits within the BGK limit. The guarantee covers the deposit up to 20% of expenses, at most 100 thousand zł, for a one-off fee of 1% of the guaranteed amount. For notarial costs and finishing you still need your own money.
Do you pay PCC on a first flat?
From a developer – no, because the sale is subject to VAT. On the secondary market a first flat is exempt from 2% PCC if none of the buyers previously owned a flat, house or cooperative right to a unit (apart from a share of up to 50% from an inheritance).
What income do you need for a mortgage on a first flat?
According to our calculation a studio at about 335 thousand zł with a 10% deposit requires about 4.9–6.1 thousand zł net, and a two-room flat at about 550 thousand zł about 8.1–10.1 thousand zł net, with no other commitments. The actual result depends on the bank, living costs and the number of people in the household.
A studio or 2 rooms for a first flat?
If the budget allows, a small two-room flat copes better with changes in life, is easier to sell or let later, and in cheaper districts the difference in price is sometimes small. A studio makes sense when the lowest instalment matters most.
Summary
A first flat is above all a well-calculated budget: capacity, deposit, fees and a reserve for finishing. In 2026 there are no instalment subsidies, but there is the BGK guarantee, PPK, a tax-free gift from family and – on the secondary market – the PCC exemption. In the cheaper districts of Wrocław and Warsaw a first home of your own is within reach with about 75–125 thousand zł of cash and a mortgage with a 10% deposit.
Looking for a first flat from a developer? We will help you choose a flat and go through the purchase – most often without a commission for the buyer, as the fee is usually paid by the developer. Buying with a loan? Book a consultation with a mortgage expert – we will compare offers from several banks and check whether you qualify for a loan with the BGK guarantee.
Legal status as of September 2026. The calculations are indicative, are not an offer or a credit decision and are not financial, tax or legal advice.
Sources
- Act on the Family Housing Loan and the Safe 2% Loan – consolidated text, Journal of Laws 2024 item 1724 (art. 3, 4a, 5).
- BGK – the Family Housing Loan and the summary of price limits for Q3 2026.
- Act of 25 July 2025 amending the Act on Social Forms of Housing Development and certain other acts – Journal of Laws 2025 item 1077 (art. 13 – the housing account).
- Act on Tax on Civil-Law Transactions – consolidated text, Journal of Laws 2026 item 191 (art. 2 pt 4, art. 7, art. 9 pt 17) and gov.pl – buying a flat on the secondary market without PCC.
- The Developer Act – consolidated text, Journal of Laws 2026 item 880 (art. 31, 32, 40, 41).
- Mortgage Loan Act – consolidated text, Journal of Laws 2025 item 720 (art. 14).
- KNF – Recommendation S (recommendations 15.5 and 15.5a, the interest rate buffer).
- Act on Employee Capital Plans (PPK) – consolidated text, Journal of Laws 2026 item 192 (art. 98) and the Act on Inheritance and Gift Tax – consolidated text, Journal of Laws 2026 item 478 (art. 4a).
- Regulation on the maximum rates of the notarial fee schedule – Journal of Laws 2024 item 1566 and the Act on Court Costs in Civil Cases – Journal of Laws 2025 item 1228 (art. 42, 44).
- NBP – MIR interest rate statistics, new home loans in PLN, July 2026.
- Flat prices: the TM Invest catalogue of developments, as of 27 September 2026.
