You live in Italy, you are browsing listings from Warsaw and you have two questions: can an Italian citizen buy a flat here without red tape, and is it worth it? The answer to the first is yes. As an Italian citizen you do not need a permit from the Minister of the Interior and Administration (MSWiA), because the law exempts citizens of the European Economic Area and Switzerland (art. 8 ust. 2 of the Act of 24 March 1920, consolidated text Dz.U. 2017 poz. 2278, legal position as of October 2026). The second question has no single answer for everyone. Below you will find the data to work it out yourself: official prices in PLN and euro, the procedure for a remote buyer, financing, the notary, and tax in Poland and Italy.
Can an Italian buy a flat in Poland without a permit?
Yes. The general rule is that a foreigner needs a permit from the Minister of the Interior (art. 1 ust. 1). Citizens and businesses from the European Economic Area and Switzerland are exempt (art. 8 ust. 2). The transitional periods after Poland joined the EU ended long ago: 1 May 2009 for a “second home” and 1 May 2016 for agricultural and forest land.
In practice an EU citizen needs no MSWiA permit for any type of property, and living in Poland is not a condition of buying. Some practical documents will still be requested by the notary and the bank, as described below. If you are a citizen of a non-EEA country, see our separate text: the rules for foreigners from outside the EEA.
Purchases by foreigners are nonetheless recorded. The notary sends the Minister of the Interior an extract of the deed (art. 8a of the 1920 Act). According to the report to the Sejm for 2025 (print 2420), individuals with Italian citizenship acquired 13,140.28 m² of residential floor space in Poland. Including commercial units and purchases of companies, the figure is 17,410.06 m². In Warsaw in the same year the register shows 3,137 entries and 174,841.88 m² of flats acquired by foreigners of all nationalities, with and without a permit.
Do I have to move or register in Poland?
No, if you buy and keep living in Italy. The registration duty relates to residence, not ownership. If you move to Warsaw for more than 3 months, the Act on the entry of EU citizens into Poland (consolidated text Dz.U. 2026 poz. 1065, as of October 2026) provides the following:
- the right of residence for more than 3 months belongs to a person who works, runs a business on their own account, or has sufficient means and health insurance (art. 16);
- the stay must be registered (art. 20 ust. 1);
- the application is filed in person, no later than the day after 3 months have passed since arrival (art. 21 ust. 2).
Is buying a flat in Poland worth it? What the data says
Nobody can tell you in advance whether a purchase will pay off. You can, however, look at the official figures and other people’s forecasts, knowing who published them and when.
Prices in Warsaw, Q2 2026 (NBP). The National Bank of Poland publishes average prices per square metre. The latest file available on 7 October 2026 was updated on 7 August 2026; Q3 data is not yet out.
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| Warsaw, Q2 2026 | Asking price | Transaction price |
|---|---|---|
| Primary market | PLN 18,488/m² (≈ €4,231/m²) | PLN 16,783/m² (≈ €3,841/m²) |
| Secondary market | PLN 19,059/m² (≈ €4,361/m²) | PLN 16,723/m² (≈ €3,827/m²) |
Source: NBP, file “ceny_mieszkan.xlsx”. Conversion to euro: our own calculation at the NBP average rate of 6 October 2026 (table 194/A/NBP/2026, €1 = PLN 4.3699).
Year on year, average transaction prices in Warsaw rose by 2.4% on the primary market and 1.3% on the secondary market (calculated from NBP averages). The NBP hedonic index for the secondary market in Warsaw shows +1.2%.
Poland and Italy compared (Eurostat). The Eurostat house price index, updated on 1 October 2026, measures annual change for the whole country, not for a city:
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| Q2 2026, annual change | House prices |
|---|---|
| Poland | +6.3% |
| European Union (27) | +4.7% |
| Italy | +4.0% |
Forecasts. PKO BP, in its report “Rynek Mieszkaniowy 3q26” (17.09.2026, published 21.09.2026), projects in its base scenario growth of about 5% in average transaction prices over one year, from Q3 2026 to Q2 2027. That is an average for large markets in Poland, not a forecast for Warsaw. For Warsaw the same report describes small year-on-year price falls that are weakening. Different indicators therefore give different signals. A forecast is a scenario, not a promise: prices can also fall.
What really affects your calculation. For an Italian buyer, four things matter:
- Exchange rate. The price is in zloty and your income is probably in euro. An unfavourable rate when you sell can eat part of any price rise.
- How you use the flat. Living in it, renting it to a child studying in Warsaw, and commercial letting are three different calculations. If you let it, the rental income may be taxed in Poland (art. 6 ust. 1 of the Poland-Italy double taxation treaty, Dz.U. 1989 nr 62 poz. 374).
- Ivie in Italy. If you are tax resident in Italy, you pay Ivie on property abroad: 1.06% from tax year 2024. Wealth tax paid in Poland is credited, and if the amount does not exceed €200, Ivie is not due.
- Purchase costs. VAT or PCC, the notary, a possible loan. We set them all out in what buying a flat in Warsaw really costs: the full calculation.
New or secondary: what changes for a remote buyer
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| New, from a developer | Secondary, from a private person | |
|---|---|---|
| Tax on the price | VAT 8% for flats up to 150 m², 23% on the excess; included in the price | tax on civil-law transactions (PCC) 2%, paid by the buyer |
| PCC | not paid if the sale is subject to VAT | collected and remitted by the notary |
| Protection of payments | escrow account, staged payments, Guarantee Fund | rules of the contract between private parties |
| Price transparency | the developer publishes prices including VAT | price from the listing |
The rates reflect the legal position as of October 2026 (VAT Act, consolidated text Dz.U. 2026 poz. 1263; PCC Act, consolidated text Dz.U. 2026 poz. 191). One exception worth knowing for investors: from the sixth VAT-taxed flat bought by the same person in one or several buildings on the same plot, PCC of 6% is payable on top of VAT (art. 7a).
For an Italian buyer the primary market has a practical advantage: the law sets out in advance the documents, the limits and the path of your money. It is also the market where our help to the buyer costs nothing.
How to buy a new flat step by step
1. Choose using official prices. Developers must publish prices on their websites, including VAT (art. 19a of the Developer Act, consolidated text Dz.U. 2026 poz. 880). The same data goes to the public portal dane.gov.pl. From 11 November 2026, changes take effect to the rules on a uniform structure for this data (Dz.U. 2026 poz. 1077); the regulation setting out the structure had not yet been published on 7 October 2026. In our catalogue you will find new flats in Warsaw with official prices and dates, and you can follow price changes in the price index of new flats from developers’ files.
2. Read the information prospectus (prospekt informacyjny). Before signing any contract the developer must give you the prospectus with its annexes (art. 21). It is the document in which you compare price, deadlines, the state of the land and the terms. It is in Polish, so ask someone you trust to read it before you pay anything.
3. Reserve the flat if needed. If you sign a reservation agreement, the reservation fee cannot exceed 1% of the price stated in the prospectus (art. 32 ust. 2).
4. Sign the developer agreement (umowa deweloperska). Under this agreement you pay into an escrow account (mieszkaniowy rachunek powierniczy; art. 6-7). You pay instalments after each stage of work in the schedule is completed, and the developer notifies you of this in writing or on another durable medium (art. 8 ust. 3). With an open account, the bank releases the money for a stage to the developer only after confirming its completion (art. 16 ust. 1); with a closed account, it releases the whole sum only after ownership is transferred by notarial deed (art. 15). There are at least 4 stages, each between 10 and 25% of the total project cost (art. 24 ust. 2). The developer also pays a contribution to the Developer Guarantee Fund (DFG): 0.45% for an open escrow account and 0.1% for a closed one (regulation of 21.06.2022, Dz.U. 2022 poz. 1341). The contribution is borne by the developer, not the buyer.
5. The notary and language. Notarial deeds in Poland are drawn up in Polish. At your request the notary may draw up the deed, alongside the Polish text, in another language, if the notary holds certified knowledge of that language at sworn-translator level, or with a sworn translator present (art. 2 § 3 of the Notary Law, consolidated text Dz.U. 2026 poz. 614). If you do not speak Polish and no translation is attached, the notary must translate the deed for you in person or through a translator (art. 87 § 1 pkt 1). It is worth agreeing the language and the translator before the signing date.
6. NIP number. Without a PESEL number you apply for a NIP on form NIP-7, in the version in force since 1 January 2026 (Dz.U. 2025 poz. 1681). If you do not live in Poland and do not pay income tax here, the competent office is the Second Tax Office Warszawa-Śródmieście (Drugi Urząd Skarbowy Warszawa-Śródmieście; art. 4 pkt 3 lit. b, consolidated text Dz.U. 2026 poz. 151). Ask the notary in advance whether a NIP is needed for your deed.
7. Source of funds. The notary and the real estate agent (pośrednik w obrocie nieruchomościami) are obliged institutions (instytucja obowiązana) under the Anti-Money Laundering Act (consolidated text Dz.U. 2025 poz. 644). For occasional transactions the threshold is €15,000 (art. 35 ust. 1 pkt 2 lit. a). The source of funds is examined “in cases justified by the circumstances” (art. 34 ust. 1 pkt 4 lit. b). If the money comes from the sale of a house in Italy, an inheritance or savings, prepare documents that confirm it.
A mortgage in Poland for someone earning in euro
The Mortgage Credit Act (consolidated text Dz.U. 2025 poz. 720, art. 6 ust. 1) is clear: a loan is granted only in the currency in which the consumer earns most of their income or holds most of their savings, or a loan indexed to that currency. With pay and savings in euro, the route therefore leads through a euro loan. Check the terms, the size of the down payment and the deadlines with a credit adviser before you reserve a flat.
Tax in brief
- On purchase in Poland: VAT is already in the price of a primary-market flat; PCC is 2% on the secondary market. On the secondary market there is an exemption for a person who has not previously owned a flat (art. 9 pkt 17 of the PCC Act); if you already own a house in Italy, ask the notary before the deed whether the exemption covers you.
- On sale within 5 years: Polish tax is 19% of the income from the sale, not of the price; the 5 years are counted from the end of the year of purchase (PIT Act, consolidated text Dz.U. 2026 poz. 592).
- On letting: Poland applies a flat-rate tax on private rental income, 8.5% up to PLN 100,000 a year and 12.5% on the excess (art. 12 ust. 1 pkt 4 lit. a of the Flat-Rate Income Tax Act, consolidated text Dz.U. 2025 poz. 843, legal position as of October 2026).
- In Italy: Ivie at 1.06%, with a credit for Polish wealth tax.
You will find the amounts, the notary and the remaining items, with a worked example, in what buying a flat in Warsaw really costs: the full calculation. For Ivie and your Italian tax return, speak to your commercialista.
What changes if you do not read Polish
A purchase in Warsaw runs almost entirely in Polish, so plan for this in advance:
- the prospectus, the developer agreement and the notarial deed are in Polish; the notary must provide a translation of the deed if you do not speak the language (art. 87 § 1 pkt 1);
- agree the language of the deed and the sworn translator (tłumacz przysięgły) before the signing date (art. 2 § 3 of the Notary Law);
- without a PESEL the NIP is requested on form NIP-7; ask the notary whether the number is needed for your deed;
- a loan in Poland, if your income and savings are in euro, is granted in euro (art. 6 ust. 1 of the Mortgage Credit Act);
- prepare documents on the source of funds in advance: the thresholds and the cases of checks are described above.
Who we are and what we do for you
Jawno is a real estate agency service. The agent is Vladyslav Moroz, a sole proprietorship (JDG) with professional liability insurance (OC). This is what we do for buyers of new flats from Italy:
- No fee from you. When you buy from a developer on the primary market, the buyer pays us nothing (0%).
- Registration before the visit. We must register you with the developer’s sales office (biuro sprzedaży) before your first visit on your own. So the registration has to be made before you go to the sales office yourself.
- Visit together. We go to the sales office with you.
- Documents. We will go through the information prospectus and the draft contract with you and point out what to ask the developer or a lawyer.
- Seven languages. We serve clients in 7 languages, including Italian.
- Prices with source and date. Prices on the site come from dane.gov.pl and carry the date of the data. How we process them is explained on the page where our price data comes from.
FAQ
Does an Italian citizen need a permit to buy a flat in Poland?
No. The Act of 24 March 1920 on the acquisition of real estate by foreigners (consolidated text Dz.U. 2017 poz. 2278, art. 8 ust. 2) exempts citizens and businesses from the European Economic Area and Switzerland from the Minister of the Interior permit. The transitional periods for EU buyers ended in 2009 and 2016. Legal position as of October 2026.
Is it worth buying a flat in Poland?
It depends on your goal, and nobody can guarantee a return. According to Eurostat, house prices in Q2 2026 rose year on year by 6.3% in Poland and 4.0% in Italy. The average transaction price of a new flat in Warsaw was PLN 16,783/m² (NBP, Q2 2026), about €3,841/m² at the NBP rate of 6 October 2026. Exchange-rate risk, the Italian Ivie tax and purchase costs also belong in the calculation.
Can I sign a notarial deed in Poland in Italian?
Notarial deeds are drawn up in Polish (art. 2 § 3 of the Notary Law, consolidated text Dz.U. 2026 poz. 614, as of October 2026). At a party’s request the notary may also draw up the deed in a foreign language, if the notary holds certified knowledge of that language at sworn-translator level, or with a sworn translator present. If you do not speak Polish, the deed must be translated for you (art. 87 § 1 pkt 1).
Can I get a mortgage in Poland if I earn in euro?
The Mortgage Credit Act (consolidated text Dz.U. 2025 poz. 720, art. 6 ust. 1, as of October 2026) allows a loan only in the currency in which the consumer earns most of their income or holds most of their savings, or a loan indexed to that currency. If your pay and savings are in euro, that means a euro loan. Check the terms and the required down payment with a credit adviser.
Do I have to register my residence in Poland after buying a flat in Warsaw?
Only if you live here for more than 3 months. An EU citizen then registers their stay in person, no later than the day after 3 months have passed since arrival (art. 20 and 21 of the Act on the entry of EU citizens into Poland, consolidated text Dz.U. 2026 poz. 1065, as of October 2026). Buying a flat does not by itself create that duty.
What protects my money when I buy a flat under construction?
The Developer Act (consolidated text Dz.U. 2026 poz. 880, as of October 2026). You pay into an escrow account (mieszkaniowy rachunek powierniczy). With an open account, the developer receives the money in stages, after the bank confirms that each stage is complete; with a closed account, only after ownership is transferred. There are at least 4 stages, each between 10 and 25% of the project cost. The reservation fee does not exceed 1% of the price. The contribution to the Developer Guarantee Fund is paid by the developer.
Already have a development in Warsaw in mind? Write to us before your first visit to the sales office. We will register you with the developer, go through the information prospectus and the draft contract with you, point out what to ask the developer or a lawyer, and go to the sales office with you. For a purchase from a developer we do not charge you a fee. Our fee on the primary market arises from our agreements with developers.
Jawno · +48 692 649 839 · infojawno@gmail.com
This text is for information only and is not legal advice. Legal position and data as of October 2026.