Buying an apartment in Poland as a foreigner in 2026: when you need an MSWiA permit

Yes, you can buy an apartment in Poland as a foreigner – and in most cases you do not need an MSWiA permit (from the Ministry of the Interior and Administration) to do so. Buying a self-contained residential unit (samodzielny lokal mieszkalny), including one from a developer, is exempt from the permit requirement, and citizens of the European Union, the EEA and Switzerland generally do not need a permit even to buy a house or a plot of land. A permit is needed mainly when a non-EEA citizen buys a house with land, a plot or a property in the border zone. In this guide we explain the rules of the Act on the Acquisition of Real Estate by Foreigners, walk you through buying from a developer step by step and show apartment prices from our listings.

Key facts

• A foreigner buying a self-contained residential unit does not need a permit (Art. 8(1)(1) of the Act) – except in the border zone.
• You can also buy a garage or a share in a garage (e.g. a space in an underground car park) without a permit, as long as it serves your housing needs (Art. 8(1)(1a)).
• Citizens and businesses from the EU, EEA and Switzerland do not need a permit (Art. 8(2)) – the transition periods have already expired.
• Permits are issued by the minister responsible for internal affairs (MSWiA); the stamp duty is PLN 1,570 and the permit is valid for 2 years.
• TM Invest currently lists 2,237 apartments in Warsaw and 2,114 in Wrocław, including 1,101 in buildings that are already completed (as of 27 September 2026).

Who counts as a foreigner when buying property?

The rules are set out in the Act of 24 March 1920 on the Acquisition of Real Estate by Foreigners (ustawa o nabywaniu nieruchomości przez cudzoziemców; consolidated text: Journal of Laws (Dz.U.) 2017, item 2278). The basic rule in Art. 1(1) is that a foreigner needs a permit to acquire real estate. However, the Act contains many exceptions – and in practice they decide whether you have to apply for a permit at all.

Under the Act (Art. 1(2)), a foreigner is:

• an individual without Polish citizenship – regardless of whether they live in Poland or hold a residence card (karta pobytu);
• a legal entity with its registered office abroad, or a foreign partnership without legal personality;
• a Polish company controlled by foreigners – for example, when foreigners hold more than 50% of the votes at the shareholders' meeting (Art. 1(3)).

A dual citizen who also holds Polish citizenship is not a foreigner and buys like any Pole. "Acquisition" means acquiring ownership or perpetual usufruct through any legal event: purchase, gift or exchange (Art. 1(4)). Statutory inheritance is excluded from the Act (Art. 7(2)).

Can a foreigner buy an apartment in Poland without a permit?

Yes. Art. 8(1)(1) of the Act exempts from the permit requirement the purchase of a self-contained residential unit within the meaning of the Act on Ownership of Premises. This applies to every foreigner – a citizen of Ukraine, India, the USA or the United Kingdom – whatever their type of residence. A new-build flat in an apartment block, with its own land and mortgage register (księga wieczysta) and a share in the land under the building, is exactly such a unit.

The exemption also covers a self-contained garage unit or a share in one, if the purchase serves the buyer's housing needs (Art. 8(1)(1a)). In new developments, a parking space in an underground car park is usually sold as a share in a garage unit – if you buy it together with the apartment, you do not need a permit.

There are two important caveats (Art. 8(3)). The exemptions in paragraph 1 do not apply to property in the border zone or to agricultural land over 1 ha. The border zone consists of the municipalities adjacent to the state border and – where that strip is narrower than 15 km – the neighbouring municipalities as well (Art. 12 of the State Border Protection Act). Warsaw and Wrocław are not in the border zone, so if you buy an apartment in either city, this restriction will not affect you.

No permit does not mean no oversight. Within 7 days the notary sends the MSWiA a copy of the deed under which the foreigner acquired the property (Art. 8a), and the ministry keeps a register of such acquisitions (Art. 8(4)). From 19 November 2026 notaries will send these documents electronically via the Central Repository of Electronic Copies of Notarial Deeds and will charge the parties a fee for this – its amount will be set by a regulation (amending act: Dz.U. 2026, item 1099).

Buying an apartment as an EU, EEA or Swiss citizen

Citizens and businesses of the European Economic Area (the 27 EU member states plus Iceland, Liechtenstein and Norway) and Switzerland do not need a permit to buy property in Poland (Art. 8(2)). The only exceptions in the Act concerned agricultural and forest land (12 years from Poland's accession to the EU) and "second homes" (5 years) – both periods, counted from 1 May 2004, have already expired. So a German, Spanish or Norwegian citizen can buy both an apartment and a house with a plot in Poland without a permit.

A note on the United Kingdom: after Brexit, British citizens are no longer citizens of an EEA state, so the rules for third-country nationals apply to them. They can buy an apartment without a permit, but a house with land requires one (unless they meet another exemption condition). In addition, buying agricultural land is governed by a separate Act on Shaping the Agricultural System – regardless of citizenship.

When do you need an MSWiA permit?

A non-EEA citizen needs a permit above all to buy a detached house with a plot, a building plot or commercial premises that are not a garage linked to an apartment. The permit is granted by administrative decision if the purchase does not threaten state security and public order and the applicant can show ties with Poland (Art. 1a). Such ties may include Polish descent, marriage to a Polish citizen, a temporary residence permit, a permanent residence permit or EU long-term resident status, or running a business in Poland. Property bought for personal living needs may not exceed 0.5 ha.

The permit is valid for 2 years from issue (Art. 3(2)). You can also first apply for a promesa – a promise to issue the permit, valid for a year (Art. 3d). Without a permit the notary will not draw up the deed, and a purchase made in breach of the Act is null and void (Art. 5 and 6). Not everyone has to apply, though: among others, a foreigner who has lived in Poland for at least 5 years since obtaining a permanent residence permit or EU long-term resident status can buy without a permit (Art. 8(1)(2)), as can the spouse of a Polish citizen 2 years after obtaining such a permit, if the property becomes part of the spouses' joint property (point 3). We describe the application, documents and waiting time in MSWiA permit to buy property in Poland – application, documents, fee.

Who is buying	What they are buying	Is a permit needed?
EU, EEA or Swiss citizen	apartment, house, building plot	No (Art. 8(2))
Non-EEA citizen (e.g. Ukraine, Belarus, India, USA, United Kingdom)	self-contained residential unit, e.g. from a developer	No (Art. 8(1)(1)), outside the border zone
Non-EEA citizen	garage or share in a garage linked to the apartment	No (Art. 8(1)(1a)), outside the border zone
Non-EEA citizen	detached house with a plot, building plot	Yes – MSWiA permit, fee PLN 1,570
Foreigner 5 years after obtaining permanent residence or EU long-term resident status	any property (except in the border zone and agricultural land over 1 ha)	No (Art. 8(1)(2))
Polish company controlled by foreigners	residential unit / house or plot	Unit – no; house or plot – as a rule, yes
Non-EEA citizen	apartment in the border zone	Yes (Art. 8(3))

Looking for an apartment in Warsaw or Wrocław and not yet familiar with how things work in Poland? We will help you choose an apartment from a developer and guide you through the purchase – usually no commission, as our fee is normally paid by the developer.

Buying an apartment in Poland as a foreigner – step by step

The purchase process with a developer is the same for a foreigner as for a Pole – we describe it in detail in our guide How to buy a new-build apartment in Poland. The differences are mainly about documents, language and financing:

1. Check whether you need a permit. For an apartment in Warsaw or Wrocław – usually not. For a house with a plot, if you are a non-EEA citizen – yes, and you must apply before signing the deed.
2. Prepare your documents. For the notarial deed (akt notarialny) you need a valid identity document (passport or residence card). Whether you need a PESEL (Polish national identification number), a NIP (tax identification number) and a Polish bank account – see our PESEL, NIP and bank account checklist for foreigners.
3. Plan your financing. A mortgage for a foreigner is possible, but banks look at your type of residence and source of income – see mortgage in Poland for foreigners, and if you are a Ukrainian citizen – mortgage for Ukrainian citizens.
4. Reserve the apartment and check the contract. First a reservation agreement (umowa rezerwacyjna), then a developer agreement (umowa deweloperska) in the form of a notarial deed. Your payments go into an escrow account.
5. Sort out the language at the notary. The deed is drawn up in Polish. If you do not speak Polish, the notary must translate the deed personally or with the help of a sworn translator (Art. 87 § 1(1) of the Notaries Act) – more in Sworn translator at a Polish notary.
6. Can't come in person? Use a power of attorney. The contract can be signed by a proxy – how to prepare a power of attorney abroad and transfer the money is covered in Buying property in Poland from abroad.
7. Work out taxes and fees. When you buy from a developer, VAT is already included in the price and, as a rule, you do not pay PCC (civil law transactions tax). You will find the full list of costs in Taxes and fees when a foreigner buys an apartment.

Ukrainian citizens have a few extra questions – about UKR status, PESEL and the residence card. We answer them in a separate guide, Buying a flat in Poland as a Ukrainian citizen. Also remember that buying an apartment does not by itself give you the right to reside – we explain this in Does buying property give you residence in Poland?

How much does an apartment cost in Warsaw and Wrocław? Data from our listings

According to TM Invest listings data as of 27 September 2026, we have 2,237 apartments for sale in 73 developments in Warsaw and 2,114 apartments in 45 developments in Wrocław. If you are moving to Poland and want to move in quickly, the key figure is the number of ready apartments – in buildings that are already completed.

Indicator	Warsaw	Wrocław
Available apartments	2,237	2,114
Median apartment price	PLN 853,000	PLN 759,682
Median price per m²	PLN 18,000	PLN 15,736
Median price of a 2-room apartment	PLN 755,824	PLN 662,405
Apartments up to PLN 700k	557	843
Apartments ready to move into	673	428
Median price of a ready apartment	PLN 831,206 (PLN 16,208/m²)	PLN 815,243 (PLN 14,640/m²)

Example: an Indian citizen with a temporary residence card buys a 2-room apartment (living room + 1 bedroom) from a developer in Warsaw for PLN 755,824 (the median in our listings) plus a space in the underground car park. She needs no MSWiA permit for either the apartment or the garage share, so there is no PLN 1,570 stamp duty and no wait for a decision. The price already includes 8% VAT, and she pays no PCC. The maximum notary fee for each of the two agreements (the developer agreement and the agreement transferring ownership) is half the basic rate: (PLN 1,010 + 0.4% × PLN 695,824) ÷ 2 = PLN 1,896.65 net, i.e. PLN 2,332.88 including 23% VAT. She splits the costs of the developer agreement equally with the developer. On top of that come court fees for the land and mortgage register and, if needed, the translator's fee. If the same person were buying a house with a plot near Warsaw, she would first have to obtain a permit.

Not sure which district to choose? See our guides to the districts of Warsaw and the districts of Wrocław, or browse new homes in Warsaw and Wrocław.

Read also:

• Buying an apartment and getting a mortgage as a Belarusian citizen
• Apartment prices in Poland for foreigners
• Wrocław for families from Ukraine and Belarus
• Transferring money from abroad to buy an apartment
• Rental income tax for non-residents

Frequently asked questions

Summary

Buying an apartment in Poland as a foreigner is simpler than many people assume. You can buy a self-contained residential unit and the garage that goes with it without an MSWiA permit, and EU, EEA and Swiss citizens do not need one at all. The permit (PLN 1,570, valid for 2 years) mainly concerns non-EEA citizens buying a house with a plot, a plot of land or property in the border zone. The bigger challenges are usually the language at the notary, the paperwork and financing – and we have written a separate article on each of them.

Want to buy an apartment in Warsaw or Wrocław? We will find you an apartment from a developer within your budget and help you through the formalities – usually no commission, as our fee is normally paid by the developer. If you need a mortgage, book a consultation with our mortgage expert – we will compare offers from several banks for your type of residence and income.

Legal status as of September 2026. This article is for information only and does not constitute legal or tax advice. In unusual situations (a company, the border zone, agricultural land), consult a notary or a lawyer about your purchase. Calculations are approximate.

Sources

• Act of 24 March 1920 on the Acquisition of Real Estate by Foreigners (Ustawa o nabywaniu nieruchomości przez cudzoziemców) – consolidated text Dz.U. 2017, item 2278 (Art. 1, 1a, 3, 3d, 5, 6, 7, 8, 8a).
• Act of 17 July 2026 amending the Act on the Acquisition of Real Estate by Foreigners and the Notaries Act – Dz.U. 2026, item 1099, in force from 19 November 2026.
• Stamp Duty Act (Ustawa o opłacie skarbowej) – consolidated text Dz.U. 2025, item 1154 (annex, Part III, point 8).
• State Border Protection Act (Ustawa o ochronie granicy państwowej) – consolidated text Dz.U. 2026, item 919 (Art. 12).
• Notaries Act (Prawo o notariacie) – consolidated text Dz.U. 2026, item 614 (Art. 2 § 3, Art. 87 § 1).
• MSWiA – Obtaining a permit for foreigners to acquire real estate, shares and stocks (in Polish).
• Apartment prices: TM Invest development catalogue, as of 27 September 2026.