Taxes when buying property in Poland as a foreigner (2026): PCC and VAT

What taxes do you pay when buying property in Poland as a foreigner? The same taxes and fees as a Polish citizen – there is no separate "tax for foreigners". When you buy from a developer, VAT is already included in the price and you do not pay PCC (civil law transactions tax); on the secondary market PCC is 2%. There are three differences: the PCC exemption for a first home usually does not apply if you own or have owned a home abroad, a sworn translator is often needed at the notary, and an MSWiA permit (from the Ministry of the Interior and Administration, with stamp duty of PLN 1,570) is required only in some cases. Below we show the full cost of buying a 2-room flat from our listings in Warsaw and Wrocław.

Key points

• Tax law provides for no additional taxes because the buyer does not have Polish citizenship. PCC, VAT, notary fees and court fees are the same for everyone.
• Primary market: 8% VAT is included in the price, no PCC. Secondary market: 2% PCC on the market value of the flat.
• PCC exemption for a first home: according to the Director of National Revenue Information (KIS), a flat or house abroad (including one sold earlier) rules out the exemption.
• A self-contained residential unit does not require an MSWiA permit. When a permit is needed (e.g. a house, a plot), the stamp duty is PLN 1,570.
• After the purchase you pay property tax every year – in Warsaw and Wrocław PLN 1.25/m² in 2026. Income from renting out a flat in Poland is taxed in Poland at a lump-sum rate of 8.5% / 12.5%.

Do foreigners pay different taxes when buying a flat in Poland?

No. The Civil Law Transactions Tax Act covers the sale of things located in Poland (Art. 1(4)) – what counts is where the flat is, not the buyer's citizenship or place of residence. The same applies to the VAT included in a developer's price, notary fees and court fees for the land and mortgage register (księga wieczysta). A separate PCC exemption applies only to a narrow group: foreign states, their diplomatic missions and staff enjoying immunities, subject to reciprocity (Art. 8(1) of the PCC Act).

The costs that may apply only to a foreigner are not taxes:

• the sworn translator's fee – if you do not have a good command of Polish,
• stamp duty for the MSWiA permit – only when a permit is required,
• translations of documents and the power of attorney – if you are buying from abroad through an attorney,
• a new Repository fee – from 19 November 2026 the notary will charge it for a deed in which a foreigner acquires real estate (details below).

We describe the whole purchase process – from checking whether you need a permit to the notarial deed (akt notarialny) – in our guide Buying a flat in Poland as a foreigner.

PCC for foreigners: primary and secondary market

From a developer you buy a flat with VAT, so you do not pay PCC (Art. 2(4)(a) of the PCC Act). The exception is buying the sixth or a subsequent unit in the same development – PCC is then 6% (Art. 7a). VAT is already included in the price-list price: 8% for units up to 150 m² of usable floor area and, for larger flats, 23% on the excess. More: VAT on a flat from a developer (in Polish).

On the secondary market (from a private seller) you pay 2% PCC on the market value of the flat. The buyer pays it, and when the notarial deed is signed the notary collects the tax and passes it on to the tax office. So you do not file a return yourself. We describe the details in our article PCC tax on buying property in Poland.

First home without PCC – can a foreigner use the exemption?

Yes, the provision does not exclude foreigners. The exemption in Art. 9(17) of the PCC Act is available to an individual who, on the day of purchase and before, did not own a flat, a house, a cooperative ownership right to a unit or a share in these rights (except for a share of up to 50% from an inheritance).

The problem arises with property abroad. The provision does not say where the earlier home must be located. In individual tax ruling ref. 0111-KDIB2-3.4014.353.2023.1.BD, the Director of National Revenue Information found that a person who owns (or owned) a flat in Ukraine cannot use the exemption when buying a flat in Poland. It made no difference that the flat is outside Poland or that the buyer had lived in Poland for years and already held Polish citizenship. The Ministry of Finance takes the same position.

In practice this means:

• You own or have owned a flat or house in another country (even one sold years ago) – on the secondary market you will pay 2% PCC.
• You own a share in a flat in another country that you received as a gift or bought – the exemption does not apply either. A share of up to 50% from an inheritance is not an obstacle.
• You are buying together (e.g. as a married couple) – the exemption applies only if each buyer meets the condition.
• You have never owned a flat or house in any country – the exemption applies.

The notary accepts your declaration that you meet the conditions. Remember that the tax office can check it later, including through the exchange of tax information with other countries. Any unpaid PCC must then be settled with interest. In an unusual situation it is worth applying for an individual tax ruling. When buying from a developer this problem does not exist – you do not pay PCC regardless of whether you own other homes.

Notary, court fees and sworn translator

Notary fee. For a sale agreement for a flat, a developer agreement (umowa deweloperska) and a transfer-of-ownership agreement, the maximum fee is half the rate in § 3 of the Regulation on maximum notary fees, plus 23% VAT. For a flat costing PLN 755,824 that is a maximum of PLN 1,896.65 net per deed. The notary may charge less. Rate tables: Notary fees in 2026.

Court fees. Entering ownership in the land and mortgage register costs PLN 200, opening a new register for a unit bought from a developer – PLN 100, entering the claim under the developer agreement – PLN 150 (split equally with the developer), entering a mortgage – PLN 200. The notary collects them when the deed is signed. More: Court fees when buying a flat (in Polish).

Sworn translator. A notarial deed is drawn up in Polish. If a party does not speak Polish, the notary translates the deed personally (if they are qualified as a sworn translator) or with the help of a sworn translator (Art. 2 § 3 and Art. 87 § 1(1) of the Notaries Act). For a private assignment, the translator's fee is agreed individually and you pay it separately, on top of the notary fee. When a translator is needed and how to choose one is explained in our article Sworn translator at a Polish notary. With a developer agreement and a transfer agreement you need one twice.

A new fee from 19 November 2026. Already today the notary sends the minister of the interior a copy of every deed in which a foreigner acquires real estate in Poland – including a self-contained unit bought without a permit (Art. 8a of the Act on the Acquisition of Real Estate by Foreigners). The amendment of 17 July 2026 (Dz.U. 2026 item 1099) moves this to the Central Repository of Electronic Copies of Notarial Deeds (Centralne Repozytorium Elektronicznych Wypisów Aktów Notarialnych). The notary will charge the parties a fee for uploading the copy. Its amount will be set by a ministerial regulation – as of the end of September 2026 it had not yet been published.

Planning to buy from a developer in Warsaw or Wrocław? We will help you choose a flat and guide you through the reservation and developer agreements – usually no commission for the buyer, as our fee is normally paid by the developer.

How much does it cost a foreigner to buy a flat in Poland? An example

Let us take the median price of a 2-room flat (living room + 1 bedroom) based on TM Invest listing data as of 27 September 2026: PLN 755,824 in Warsaw (859 available flats) and PLN 662,405 in Wrocław (738 flats). Assumptions: a cash purchase, the buyer is a foreigner who owns a flat in another country (so no PCC exemption on the secondary market), and the notary charges the maximum rates. On the primary market the flat is under construction (developer agreement, then a transfer agreement); on the secondary market there is one sale agreement and the land and mortgage register already exists.

Item	Warsaw – from a developer	Warsaw – secondary market	Wrocław – from a developer	Wrocław – secondary market
Price of the flat	PLN 755,824 (VAT included)	PLN 755,824	PLN 662,405 (VAT included)	PLN 662,405
PCC	not payable	PLN 15,116.48 (2%)	not payable	PLN 13,248.10 (2%)
Developer agreement – your half of the notary fee incl. VAT	PLN 1,166.44	–	PLN 1,051.53	–
Transfer / sale agreement – notary fee incl. VAT	PLN 2,332.88	PLN 2,332.88	PLN 2,103.07	PLN 2,103.07
Court fees (claim ½, opening the register, entry of ownership)	PLN 375	PLN 200	PLN 375	PLN 200
MSWiA permit	not needed	not needed	not needed	not needed
Total taxes and fees	PLN 3,874.32	PLN 17,649.36	PLN 3,529.60	PLN 15,551.17
Sworn translator	extra, 2 appointments	extra, 1 appointment	extra, 2 appointments	extra, 1 appointment

The difference is clear: for a foreigner who owns a flat abroad, buying on the secondary market in Warsaw costs approx. PLN 13,800 more in taxes and fees than buying from a developer, and in Wrocław approx. PLN 12,000 more. The main reason is PCC. With a mortgage you will also pay mortgage-related costs: a court fee of PLN 200, the notary fee for the declaration establishing the mortgage and PCC on the mortgage (PLN 19 or 0.1% of the amount). We cover mortgages for foreigners in our article Mortgage in Poland for foreigners.

You will find flats from our listings on the pages new flats in Warsaw and new flats in Wrocław. Before reserving, get your PESEL number (Polish national identification number), NIP (tax identification number) and a bank account ready – the list of steps is in our article PESEL, NIP and a bank account before buying a flat.

When do you pay stamp duty for an MSWiA permit?

A foreigner buys a self-contained residential unit within the meaning of the Act on the Ownership of Premises without a permit (Art. 8(1)(1) of the Act on the Acquisition of Real Estate by Foreigners). A garage or a share in a garage can also be bought without a permit if it serves housing needs (point 1a). Citizens of EEA countries and Switzerland, as a rule, do not need a permit at all (Art. 8(2)).

A permit is needed, for example, when a non-EEA citizen buys a detached house or a plot. In that case stamp duty of PLN 1,570 is payable for issuing the permit (part III item 8 of the annex to the Stamp Duty Act). We describe the application, documents and waiting time in our article MSWiA permit to buy property in Poland.

Property tax for foreigners – what do you pay every year?

The owner of a flat pays property tax to the municipality, regardless of citizenship. In 2026 the rate for residential buildings in Warsaw and Wrocław is PLN 1.25 per m² of usable floor area, plus tax on the share of the land (PLN 0.77/m²). For the median 2-room flat in our listings this is approx. PLN 49 a year in Warsaw (39.4 m²) and approx. PLN 51 in Wrocław (40.8 m²), plus the land part. An amount of up to PLN 100 is paid in one go, by the first instalment date (15 March).

After the purchase you have 14 days to file the IN-1 information form at the city office – even if you live abroad. Rates and examples: Property tax on a flat in 2026 (in Polish).

Renting out a flat as a non-resident – what tax?

If you do not live in Poland (your centre of vital interests is not here and you do not stay in Poland for more than 183 days a year), you have limited tax liability in Poland. You pay tax only on income earned in Poland – and the Act expressly includes income from real estate located in Poland, including from renting and selling it (Art. 3(2a) and (2b)(4) of the Personal Income Tax (PIT) Act).

Private rental is taxed with a lump-sum tax on recorded revenue (ryczałt): 8.5% on up to PLN 100,000 of revenue a year and 12.5% on the excess. Example: rent of PLN 3,000 a month is PLN 36,000 a year and PLN 3,060 in lump-sum tax. We describe the deadlines and the PIT-28 return in our article Tax on renting out a flat in 2026 (in Polish).

The tax liability rules apply subject to double taxation treaties (Art. 4a of the PIT Act). These treaties usually allow Poland to tax income from real estate located in Poland, and your country of residence avoids double taxation under the rules of the treaty – e.g. it exempts that income or credits the tax paid in Poland. Check the treaty with your country (the list is on gov.pl) or ask a tax specialist in your country of residence.

Frequently asked questions

Summary

Polish law does not provide for separate taxes when a foreigner buys a flat. The biggest factor is the choice of market: from a developer you pay only the notary and court fees (for the median 2-room flat approx. PLN 3,500–3,900), while on the secondary market a foreigner who owns a flat abroad will usually also pay 2% PCC (approx. PLN 13,000–15,000). On top of that come the translator, the Repository fee from 19 November 2026 and PLN 1,570 for an MSWiA permit – only when a permit is needed.

Want to buy a new-build flat from a developer in Warsaw or Wrocław? We will find a flat within your budget and guide you through the purchase – usually no commission for the buyer, as our fee is normally paid by the developer. If you need financing, book a consultation with our mortgage expert – we will compare offers from several banks available for your type of residence.

Legal status as of September 2026. The calculations are indicative and do not constitute tax or legal advice. If you own property abroad, hold shares or have rental income, it is worth checking your situation with a notary or a tax specialist.

Sources

• Civil Law Transactions Tax Act – consolidated text, Journal of Laws (Dz.U.) 2026 item 191 (Art. 1(4), Art. 2(4), Art. 7, Art. 7a, Art. 8, Art. 9(17), Art. 10).
• Individual tax ruling of the Director of KIS, ref. 0111-KDIB2-3.4014.353.2023.1.BD – a flat abroad and the PCC exemption.
• Act on the Acquisition of Real Estate by Foreigners – consolidated text, Dz.U. 2017 item 2278 (Art. 8, Art. 8a) and the amendment of 17 July 2026 – Dz.U. 2026 item 1099.
• Stamp Duty Act – consolidated text, Dz.U. 2025 item 1154 (annex, part III item 8).
• Regulation on maximum notary fees – consolidated text, Dz.U. 2024 item 1566.
• Notaries Act (Prawo o notariacie) – consolidated text, Dz.U. 2026 item 614 (Art. 2 § 3, Art. 87 § 1).
• Act on Court Costs in Civil Cases – consolidated text, Dz.U. 2025 item 1228 (Art. 42–44).
• Goods and Services Tax (VAT) Act – consolidated text, Dz.U. 2025 item 775 (Art. 41(12)–(12c), Art. 146ef).
• Local Taxes and Fees Act – consolidated text, Dz.U. 2025 item 707 (Art. 6) and the maximum rates for 2026 – Monitor Polski (M.P.) 2025 item 726.
• Personal Income Tax Act – consolidated text, Dz.U. 2026 item 592 (Art. 3(1a), (2a), (2b), Art. 4a) and the Lump-Sum Income Tax Act – Dz.U. 2025 item 843 (Art. 12).
• Double taxation treaties – Ministry of Finance, gov.pl.
• Flat prices: TM Invest catalogue of new developments, as of 27 September 2026.