Several flats in one development – discount, payment schedule, mortgage

Author: Tacjana Masiukiewicz12 October 2026Investing~10 min read

Buying two, three or more flats in one development – to let, for your family or to park capital? Such a purchase gives you leverage in talks with the developer, but no guaranteed discount. We explain what you can realistically negotiate, how to set up the payment schedule, how banks treat a mortgage on further flats, and what to watch out for in taxes and in a later resale. Offer data: TM Invest catalogue as of October 2026.

Key facts

A discount is not guaranteed. It depends on the developer, the sales stage, the number of available units and how you pay. Better terms are often easier to get than a lower price per m² – a parking space, a storage unit, a payment schedule.
Each flat usually has a separate developer agreement (umowa deweloperska), its own escrow account within the project and a separate notarial deed transferring ownership.
An assignment (cesja) of rights under a developer agreement is allowed only for an agreement covering one unit and no more often than once every 3 years (except to close family) – a plan to "buy five and sell before handover" cannot be carried out through assignments.
A bank assesses a mortgage on a second and further flat taking all your liabilities into account – your borrowing capacity runs out faster than a simple calculation suggests.
In our offer, 66 developments in Warsaw and 56 in Wrocław currently have at least 10 available flats – that is where talking about several units makes the most sense.

Why would a developer discuss terms at all?

A developer has a price list and a sales plan for each phase. Selling several units to one client means meeting that plan faster with less handling – one negotiation, one set of documents, predictable payments. That is your argument. On the other side there are limits: pricing policy (the developer does not want to undercut other buyers), the conditions of the bank financing the construction, and the fact that a development that sells well does not need concessions.

In practice there tends to be the most room with the last units in a phase, in buildings already completed and with flats that have been on the market for a long time. The least – at the start of sales of a popular project, when the developer sells without difficulty anyway. General rules of price negotiation are covered in our guide how to negotiate the price of a flat.

What to negotiate when buying several flats

Price per m² or a lump-sum discount – possible, but not a fixed rule. Ask for a written quote for specific unit numbers, because differences between floors and aspects can be larger than the discount itself.
Parking space and storage unit – in a package or at a lower price. For flats to let this is often a more realistic "discount" than a cut in the price per m². See also: parking space and storage unit.
Payment schedule – a different split of payments (e.g. 10/90, 20/80) or shifted instalments. Details in the article 10/90 flats and the developer payment schedule.
Layout changes and a finishing package – free of charge or on better terms. With several identical units a turnkey package makes letting simpler. Cost comparison: finishing package from the developer.
Contract clauses – consent to assignment and its cost, handover dates, contractual penalties. These must be agreed before signing, not after.

Do not expect the discount to grow linearly with each extra unit. A developer may offer better terms on the third flat and none on the first two. So before signing reservation agreements, compare offers from several developments: sometimes buying in two projects gives a better result than buying in one.

What 1% of discount means – a worked example

A hypothetical example, not a promise: three 2-room flats at PLN 600,000 each come to PLN 1,800,000. Every percentage point of discount is PLN 18,000, and a parking space included in a package in Warsaw can be worth several tens of thousands of zlotys. That is why you should compare the total cost of the purchase (units, parking spaces, storage units, layout changes, finishing), not just the discount percentage.

One agreement or several? Escrow account and handover

When buying several units from a developer, the standard is a separate developer agreement for each of them. Payments go to the project's residential escrow account and are protected by the Developer Guarantee Fund (DFG) under the developer act – exactly as when buying a single flat. How this protection works is explained in the article escrow account and the DFG.

Separate agreements matter for a later resale. The Act on the protection of the buyer (Art. 37a) allows rights under a developer agreement to be transferred (cesja) only if the agreement covers no more than one unit and the seller has not made an assignment of another developer agreement within the previous 3 years – the restriction does not apply to transfers to close family. Anyone buying several flats with a view to selling before handover should know this before signing. Details: assignment of a developer agreement and flipping on the primary market.

Plan the handovers too: several units in one building mean several handover reports, several defect lists and several notarial deeds. A technical inspection with an inspector for each unit costs money, but for flats to let it quickly pays for itself – see technical handover with an inspector.

A mortgage on several flats – how banks calculate

For a bank, each additional flat is another mortgage with separate security. Banks assess borrowing capacity jointly: the instalment on the first loan reduces capacity for the second, and by the third flat many people reach the limit, even on a high income. The main differences compared with a mortgage on one flat:

Down payment – for a further flat, especially one bought to let, banks often expect more than the minimum. Terms differ between banks.
Rental income – some banks include it in borrowing capacity, but usually only once it is documented (lease agreement, payments into the account, tax settlement). Future rent from a flat under construction rarely counts.
Flat under construction – the loan is paid out in tranches according to the developer's schedule, and until the mortgage is registered the bank may charge a higher margin. With several units with different completion dates this is harder to coordinate – see mortgage for a flat under construction.
Order – sometimes it is better to buy one flat with cash and the second with a mortgage than to take two smaller loans. It depends on interest rates and your situation.

Whether rent will cover the instalment we calculated on examples from our offer in the article buying a flat to let with a mortgage. Our mortgage expert (a credit intermediary entered in the KNF register, free of charge for the client) will compare offers from several banks for your whole purchase plan – mortgage with TM Invest.

Taxes with several flats – in brief

When buying from a developer you do not pay PCC (tax on civil law transactions) – the price includes VAT (usually 8% for flats up to 150 m²). Taxes arise from letting and from selling. We describe the rules in general terms – it is worth checking your situation with a tax adviser or on podatki.gov.pl.

Private letting is taxed at a flat rate (ryczałt): 8.5% of revenue up to PLN 100,000 a year and 12.5% on the excess. With several flats you reach the PLN 100,000 threshold sooner. Details, including for spouses: rental income tax.
Letting or business? The more units and the more organised the letting, the greater the risk that the tax office will treat it as a business activity. With several flats it is worth considering an individual tax ruling or buying through a company – buying a flat through a company.
Property tax is paid separately on each unit – rates in Warsaw and Wrocław: property tax.
Selling within 5 years from the end of the year of purchase means income tax – see tax on selling a flat within 5 years.

Where our offer has a choice of several similar units

Talking about several flats makes sense where the developer still has plenty to choose from. In our catalogue (October 2026) 66 developments in Warsaw have at least 10 available flats, 38 of them at least 30. In Wrocław the figures are 56 and 40. The most small flats (1–2 rooms up to 45 m², up to PLN 1m) are collected in the lists buy-to-let apartments in Warsaw and buy-to-let apartments in Wrocław.

Remember that flats from a developer are sold in developer standard (stan deweloperski) – finishing and furnishing each unit comes on top of the price. What this costs for a flat to let we calculate in the article finishing a flat for rent.

Checklist before signing

A written quote for specific unit numbers, including parking spaces and storage units.
A payment schedule for each unit – matched to your cash and mortgage tranches.
Clauses on assignment, contractual penalties and handover dates in each agreement.
A decision on who buys: you, you and your spouse, a company – before signing reservation agreements.
A preliminary credit decision for the whole plan, not just the first flat.
A check of the developer and the draft agreement – developer agreement review.

Frequently asked questions

Will I get a discount when buying several flats?

There is no such rule. A developer may offer a better price or terms (parking space, storage unit, payment schedule), but this depends on the sales stage and the number of available units. A discount cannot be guaranteed in advance.

Are several flats bought under one developer agreement?

Usually not – each unit has a separate agreement and a separate deed transferring ownership. This matters for assignment: the law allows it only for an agreement covering one unit and no more often than once every 3 years (except to close family).

Can I take a mortgage on two flats at once?

Yes, but the bank assesses capacity jointly and often expects a higher down payment for a further flat. Income from future letting is usually not taken into account until it is documented.

What tax will I pay on letting several flats?

For private letting – a flat rate of 8.5% of revenue up to PLN 100,000 a year and 12.5% on the excess, calculated jointly for all units. On a larger scale, letting may be treated as a business activity – it is worth checking before buying.

Can an agent negotiate with the developer on my behalf?

Yes. We compare offers from several developments, ask developers about terms for several units and show you what has been agreed before you sign reservation agreements.

Summary

Buying several flats in one development gives you arguments in talks with the developer, but the outcome is not certain – terms improve more often than the price per m² itself. The key decisions are made before signing: a payment schedule for each unit, assignment clauses, a mortgage plan for the whole purchase and the form of purchase with taxes in mind.

Planning to buy several flats in Warsaw or Wrocław? See our page for investors or book a free consultation and property selection – we will discuss terms with developers on your behalf. In most cases there is no commission for you – our fee is usually paid by the developer.

This article is for information only and does not constitute legal or tax advice or an investment recommendation. As of October 2026.

Read also:

Sources

Act on the protection of the buyer of a residential unit or single-family house and on the Developer Guarantee Fund – consolidated text, Journal of Laws 2026 item 880 (Art. 37a – assignment).
podatki.gov.pl – settling private rental income (flat-rate tax).
Act on flat-rate income tax – consolidated text, Journal of Laws 2025 item 843 (Art. 12(1)(4)).
Offer data: TM Invest development catalogue as of October 2026 – developments with at least 10 and 30 available flats in Warsaw and Wrocław.