Mortgage for a self-employed foreigner in Poland (JDG and B2B) – track record, ryczałt, income (2026)
Author: Tacjana MasiukiewiczFor foreigners~7 min read
In short: a foreigner running a sole proprietorship in Poland (jednoosobowa działalność gospodarcza, JDG) or working on a B2B contract can get a mortgage, provided they have a suitable residence status and a documented income history – in practice usually at least 12 months, and 24 months at some banks. The bank calculates income from tax returns and company records, and the method depends on the form of taxation (tax scale, flat tax, lump-sum ryczałt). Start by checking your borrowing capacity with an expert; the down payment starts at 10%, ideally 20%.
Updated: November 2026. Prepared by: TM Invest team.
Key facts
- Right to run a JDG: EU/EEA and Swiss citizens – like Poles; other foreigners – if they hold a residence status listed in the law (including permanent residence, EU long-term resident, Pole’s Card, CUKR card).
- Income history: depends on the bank; usually at least a year in business – with a shorter record the choice of banks is narrow.
- Income: tax scale and flat tax – usually income from the PIT return after tax and ZUS; ryczałt – revenue reduced according to the bank’s rules.
- Documents: CEIDG entry, PIT return for the last year (sometimes two), revenue and expense ledger (KPiR) or revenue register, certificates of no arrears from the tax office and ZUS, business account statements.
- Currency: invoices in euros for a foreign client can affect the assessment – the loan is in the currency of most of your income.
The general rules of mortgages for entrepreneurs – forms of taxation and sample calculations – are described in the article Mortgage for sole traders and B2B. Here we focus on what is different for a foreigner.
Can a foreigner run a JDG in Poland?
Yes, but not everyone. On the same terms as Polish citizens, a business can be run by, among others, EU, EEA and Swiss citizens and foreigners with selected residence statuses: a permanent residence permit, EU long-term resident status, an EU Blue Card, a valid Pole’s Card (Karta Polaka), refugee status or subsidiary protection, as well as certain temporary residence permits (for example in connection with marriage to a Polish citizen) and a CUKR card. The full list is on biznes.gov.pl.
Ukrainian citizens: from 5 March 2026, a new JDG may only be set up by someone with a residence status that entitles them to run a business (for example UKR status); businesses set up earlier may be run during the period of legal stay. So for the bank it is not only the business that matters, but also how long you can legally run it – see Mortgage with PESEL UKR or a CUKR card.
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Mortgage: Free consultation with a mortgage expert
What the bank looks at for a foreigner with a JDG or B2B
| Area | What the bank checks | What to prepare |
|---|---|---|
| Residence status | Whether it allows you to run a business and for how long; the card’s expiry date | Residence card or EU document; during an extension – proof of filing the application |
| Business track record | How many months you have been operating and whether in the same field as before | CEIDG printout with the start date |
| Income | Income for the last year and the current one; month-to-month stability | PIT return, KPiR or revenue register, business account statements |
| B2B client | Whether you have a single client, how long the contract runs, whether the client is in Poland | B2B contract, invoices, payment confirmations |
| Tax and social security | No tax or contribution arrears | Certificates from the tax office and ZUS (or confirmation from e-Urząd and PUE ZUS) |
| Currency of income | Whether most of your revenue is in złoty | Invoices and incoming payments; for invoices in euros – see below |
How many months in business do you need?
The law sets no minimum track record – the bank sets it in its own procedures. In practice we most often see a requirement of about 12 months in business, and some banks expect a full tax year or 24 months. Exceptions are possible when you continue working in the same field – for example a software developer who moved from an employment contract to B2B with the same client. For a foreigner there is the added question of continuity of stay: if your residence card expires in less than a few months, the bank may wait for the new one.
How the bank calculates income: tax scale, flat tax, ryczałt
| Form of taxation | Basis for the bank | Notes |
|---|---|---|
| Tax scale | Income from PIT-36 (revenue minus costs), after tax and contributions | High business costs reduce the income the bank sees |
| Flat tax | Income from PIT-36L, after tax and contributions | As above |
| Lump-sum tax on recorded revenue (ryczałt) | Revenue from PIT-28 reduced according to the bank’s method (tax, ZUS, sometimes an industry cost ratio) | The same revenue can give different borrowing capacity at different banks |
For a foreigner it is important that the income is taxed in Poland. If you declare part of your revenue in another country, or have only just changed your tax residence, the bank may take into account only the period documented by a Polish PIT return. When planning a mortgage, do not change your form of taxation “at the last minute” – the bank often needs a full year under the new form.
B2B with a foreign client and invoices in euros
Many of our clients work remotely for companies in the EU or the US and invoice in euros or dollars. The Mortgage Credit Act (Article 6) allows a loan only in the currency in which you earn most of your income or hold most of your assets. Banks in Poland today lend mainly in złoty, and they assess income in another currency more cautiously – where several currencies are involved, Recommendation S (Rekomendacja S) provides for assuming a 50% fall in the value of currencies other than the main currency of income. How this works in practice: Foreign income and a mortgage in Poland.
How to prepare your business for a mortgage – checklist
- Check whether your residence status allows you to run a JDG and until when it is valid.
- Pay taxes and contributions on time – arrears of even a small amount block the application.
- Run your revenue through a business account at a Polish bank.
- Do not inflate costs in the year before the mortgage – under the tax scale and flat tax they reduce your income.
- Gather B2B contracts and invoices from the last 12–24 months; documents in foreign languages – with a translation if the bank asks for one.
- Check your BIK report and pay off or close unused credit limits.
The list of documents by income source: Documents for a mortgage.
How we help
Our mortgage advisers are listed in the register kept by the Polish Financial Supervision Authority (KNF) – as agents of a mortgage credit intermediary; their help is free for the client. At a free consultation we will calculate your borrowing capacity using the methods of several banks – with a JDG or B2B the differences can be large – and check which banks will accept your residence status. Only then do we select flats, for example new apartments in Warsaw. Consultations are held in Polish, Russian and English.
Frequently asked questions
How long after setting up a JDG can a foreigner get a mortgage?
It depends on the bank – most often after about 12 months, and at some banks after 24 months. A shorter track record is sometimes accepted if you continue working in the same field.
Can I get a mortgage on ryczałt?
Yes, ryczałt is accepted, but banks calculate income from it differently. The same revenue can give different borrowing capacity at two banks.
Is a B2B contract with a foreign company enough?
It can be, if the income is taxed in Poland and is stable. With invoices in euros the bank will assess it more cautiously, and the loan will usually be in złoty.
Is a residence card based on business activity enough for a mortgage?
It can be, but the bank will check the card’s expiry date and whether the business is running steadily – the extension of your stay depends on it. Conditions depend on the bank.
How much down payment does a foreign entrepreneur need?
From 10% with additional security, 20% as standard. With a short business track record or a shorter right of stay, the bank may expect more.
This article is for information only and does not constitute legal or tax advice or a credit offer. Bank terms change – we always confirm them before an application is submitted.
Sources and date of verification: 11.2026
- biznes.gov.pl – what business activity a foreigner may run
- biznes.gov.pl – business activity of Ukrainian citizens from 5.03.2026
- Ustawa o kredycie hipotecznym (Mortgage Credit Act) – consolidated text, Journal of Laws 2025 item 720 (Art. 6)
- KNF – Recommendation S (recommendation 6 – income in several currencies; recommendation 15 – LtV)
- KNF – register of mortgage credit intermediaries and agents
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