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Buy-to-let Warsaw vs Wrocław: new-build prices by district
Flipping new-build flats in Poland: assignment of a developer agreement and tax within 5 years
Several flats in one development – discount, payment schedule, mortgageFor investors considering buying during construction and selling later, we selected from the TM Invest catalogue in Wrocław 1 078 available apartments in 26 developments by 12 developers. The average floor area is 57,5 m², the average price per m² is 13 313 zł, prices range from 434 592 zł to 1 458 363 zł.
Completion in 2027: 835; in 2028: 243. On average, the price per m² is 13% below the district median (the largest gap is 39%). Districts with the most listings: Krzyki (470), Fabryczna (286) and Stare Miasto (189).
The list is sorted by the gap to the median, largest first. New-build apartments in Poland are sold in developer standard (stan deweloperski — ready for finishing). Consultation and apartment selection at TM Invest are free, and in most cases you pay no commission — the developer usually pays our fee.
Robyg SA
Robyg SA
Dekpol
Archicom Holding Sp. z o.o.
Archicom Holding Sp. z o.o.
Murapol S.A.
RealCo
Archicom Holding Sp. z o.o.Loading the map…
This selection is generated automatically from catalogue data and is not investment advice. Prices at an early construction stage are often lower than after completion, but price growth is not guaranteed. Risks include completion delays and market changes; selling before handover (cesja — assignment of the developer agreement) usually requires the developer’s consent and may involve a fee. Selling within 5 years from the end of the year of purchase is, as a rule, subject to income tax — see the rules at podatki.gov.pl. See what is left after costs and tax in the flip calculator.
Usually yes — through an assignment of rights and obligations under the developer agreement (cesja umowy deweloperskiej): the agreement and the amounts paid pass to the buyer. Most developers require consent, some charge a fee or allow assignment only from a certain stage — the terms are in the agreement. Before you buy, we check the assignment terms of the specific development with you. More: Assignment of a developer agreement.
As a rule, selling a property or rights to it within 5 years from the end of the year of purchase is subject to 19% tax on the income (sale price minus purchase costs); there are exemptions, e.g. the housing relief (ulga mieszkaniowa). Rules at podatki.gov.pl and in the article Tax on selling a flat within 5 years; for your own situation, ask a tax adviser.
There is no single answer, and we do not forecast prices. A sale before handover depends on the developer’s consent to the assignment and on demand; after handover and entry in the land register you sell a finished unit, but you bear running costs and often finishing costs. Completion can be delayed — plan with a margin and allow for tax when selling within 5 years. Compare both routes with your own figures in the flip calculator.
Yes — banks finance purchases from developers during construction, and the loan is paid out in tranches according to the schedule. If you plan to sell before handover, check in advance how the bank and the developer handle assigning an agreement with a mortgage. More: Mortgage for a flat under construction.
In most cases, no — the developer usually pays our fee. Consultation and apartment selection are free: we compare the apartments on this list, completion dates and assignment terms.
Tell us what you are looking for — size, budget, timing. We will put together a shortlist of developer offers and arrange viewings.
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