You have found a flat, and the listing says “spółdzielcze własnościowe prawo do lokalu” (a cooperative ownership right to a unit, below: the “cooperative right”). Such a purchase can be safe: the right can be sold and inherited and, if it has a land and mortgage register, mortgaged. It is bought at a notary, with the same PCC as a freehold flat. Whether it suits you comes down to two checks before the preliminary agreement: whether the right has (or can have) a land and mortgage register, and whether the cooperative has a title to the land under the building. Your mortgage and a later conversion into ownership depend on both. We describe the legal position as of October 2026.
Legal basis: the Housing Cooperatives Act (u.s.m., consolidated text: Journal of Laws 2026, item 889), the Land and Mortgage Registers Act (u.k.w.h., Journal of Laws 2026, item 1066) and the Act on Ownership of Premises (u.w.l., Journal of Laws 2026, item 232).
How does the cooperative right differ from separate ownership of a flat?
The cooperative right to a flat is a limited right in rem, not ownership of the unit. In trade, however, it behaves much like ownership (Article 17² u.s.m., legal position as of October 2026):
- it can be sold, passes to heirs and can be enforced against (paragraph 1);
- a sale includes the construction contribution (paragraph 3);
- the transfer agreement is concluded as a notarial deed (paragraph 4);
- when a share in the right is sold, the remaining co-holders have a right of first refusal (paragraph 6).
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| Cooperative right | Separate ownership of a flat | |
|---|---|---|
| Land and mortgage register for the flat | possible, not mandatory (Article 1(3) u.k.w.h.) | exists: the entry is a condition for ownership to arise (Article 7(2) u.w.l.) |
| Mortgage for a loan | only if the right has a register (Article 67 u.k.w.h.) | yes |
| Form of sale | notarial deed | notarial deed |
| PCC on purchase | 2% | 2% |
New cooperative rights have not been created since 31 July 2007 (Article 7(1) of the Act of 14 June 2007, Journal of Laws 2007, no. 125, item 873). Until 31 December 2012 it was still possible to convert a tenant’s right (prawo lokatorskie) into the ownership-type right in buildings whose land the cooperative did not hold a title to (Article 6(1) of the Act, Journal of Laws 2009, no. 223, item 1779). So you always buy a right created long ago, and its “quality” depends on the history of the building and the land.
The land and mortgage register: is there one, and can one be opened?
For the cooperative right a register is only possible, not mandatory: registers “may” be kept (Article 1(3) u.k.w.h., legal position as of October 2026). In practice you will meet two situations.
The right has a land and mortgage register (księga wieczysta). It has four sections, like the register of a freehold flat (Article 25(2) u.k.w.h.). Registers are public (Article 2), and browsing by number in the online register browser is free (Article 36⁴(6)). A printout is not an official document (Article 36⁴(7)). Ask the seller for the number and read all sections, as with any resale flat.
The right has no register. One can be opened. The basis for describing the unit is then the cooperative’s certificate (Article 26(2) u.k.w.h.). The condition: the cooperative must hold a title to the land, covered in the next section. Ask the seller whether they will apply to open the register before the deed, and write it into the preliminary agreement.
The cooperative’s certificate on the unit is worth having whatever the register position. Note that the Housing Cooperatives Act contains no provision obliging the cooperative to issue a certificate for sale purposes. The Land and Mortgage Registers Act names it as the basis for describing the unit when a register is opened (Article 26(2) u.k.w.h.). So ask the seller for this document early, not a week before the deed.
Can you get a mortgage on such a flat?
A mortgage can be created over the cooperative right to a flat (Article 65(2)(2) u.k.w.h.). But a mortgage arises only on entry in the land and mortgage register (Article 67, legal position as of October 2026). The conclusion is simple: without a register there is no mortgage and, in practice, no mortgage loan. In a letter of 21 December 2015 the Commissioner for Human Rights (RPO) noted that banks had stopped lending against units for which a register cannot be opened.
If you are buying with a loan:
- Find out whether the right has a register. If not, ask the cooperative whether it holds a title to the land and whether a register can be opened.
- Show this information to your adviser or bank before the preliminary agreement, not after paying the deposit.
- Set the date of the final agreement with a margin for opening the register and for the credit decision.
The cooperative’s land: what if the cooperative does not own it?
This is the most serious risk in such a purchase. In a resolution of seven judges of 24 May 2013 (III CZP 104/12) the Supreme Court held that a cooperative ownership right created in a building on land to which the cooperative has neither ownership nor perpetual usufruct is only an expectancy of that right, and opening a land and mortgage register to disclose it is not permitted.
What this means for a buyer (as of October 2026):
- no register can be opened for your flat in such a building, so no mortgage can be created;
- the right can be sold (Article 17²(1) u.s.m.), but in practice it is mainly buyers without a mortgage who can purchase it;
- conversion into ownership need not happen within 6 months, because that deadline does not apply where the cooperative has neither ownership nor perpetual usufruct of the land (Article 17¹⁴(1¹) u.s.m.).
How to check. Ask the cooperative in writing whether it owns the land under the building or holds it in perpetual usufruct (użytkowanie wieczyste), and ask for the number of the land and mortgage register of the plot. Section II of that register shows who owns the land or holds the perpetual usufruct.
Will the legislator fix it? The government is preparing a bill to settle rights to land built on by housing cooperatives (number in the legislative work list: UD335). According to the government, the problem affects about 100,000 flats. As of 7 October 2026 the bill has the status “open” and has not been submitted to the Sejm. An earlier bill from the previous term (UD458) stalled at the consultation stage. Do not buy a flat assuming that a law will solve the land problem by a given date.
Which documents should you check before the preliminary agreement?
A list for a flat with a cooperative right, as of October 2026:
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| What to check | Where from | Why |
|---|---|---|
| Register number of the right | seller, register browser | mortgage and loan (Article 67 u.k.w.h.) |
| Cooperative’s certificate on the unit | cooperative, via the seller | basis for opening a register (Article 26(2) u.k.w.h.) |
| Cooperative’s title to the land | cooperative, plot register | possibility of opening a register (III CZP 104/12) |
| Arrears in charges | cooperative’s certificate | paying off arrears is a condition for conversion (Article 17¹⁴(1)(2) u.s.m.) |
| Amount of charges and how they are calculated | cooperative | right to a calculation on request (Article 4(6⁴) u.s.m.) |
| Who holds the right | seller’s deed of acquisition, register | co-holders have a right of first refusal (Article 17²(6) u.s.m.) |
Charges. In a cooperative they are paid by the 10th of the month, unless the statutes set a later date (Article 4(6²) u.s.m.). Adults permanently living with the holder (except adult descendants he or she supports) and persons actually using the unit are jointly liable with the holder for the charges (Article 4(6)). Ask for a certificate of no arrears with the most recent date possible, and in the preliminary agreement oblige the seller to produce it again just before the deed.
What does the purchase cost beyond the price?
PCC. When buying a cooperative right you pay 2% of market value, as with a freehold flat (Article 7(1)(1)(a) of the PCC Act, consolidated text: Journal of Laws 2026, item 191). The notary collects it (Article 10(2)). The first-home exemption in Article 9(17), in force since 31 August 2023, expressly covers the “spółdzielcze własnościowe prawo do lokalu dotyczące lokalu mieszkalnego” (cooperative ownership right to a residential unit). For a purchase by two people, the Supreme Administrative Court in its judgment of 7 April 2026 (III FSK 281/25) held that the exemption may apply proportionally to the buyer who meets the conditions. This is a ruling in one case, so ask the notary how they will calculate PCC.
Notary fee. For an agreement transferring the cooperative right the notary may charge at most half of the maximum rate (§ 6(5) of the regulation on maximum notarial fees, consolidated text: Journal of Laws 2024, item 1566). For a value between PLN 60,000 and PLN 1,000,000 the maximum rate is PLN 1,010 plus 0.4% of the excess over PLN 60,000 (§ 3(5)). 23% VAT is added to the fee. A copy of the deed costs PLN 6 per started page (§ 12(1)).
Example, as of October 2026 (own calculation under the rules above, without a loan and without court fees):
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| Price of the right | PLN 600,000 | PLN 800,000 |
|---|---|---|
| PCC 2% (no exemption) | PLN 12,000 | PLN 16,000 |
| Fee for the transfer agreement, maximum net | PLN 1,585 | PLN 1,985 |
| Fee with 23% VAT | PLN 1,949.55 | PLN 2,441.55 |
| Total (excluding copies) | PLN 13,949.55 | PLN 18,441.55 |
These are maximum amounts. With a loan, add the fee for creating the mortgage (at most 1/4 of the rate, § 7(1)(1)) and the court fee for the mortgage entry, PLN 200 (Article 42(1) of the Act on Court Costs in Civil Cases, consolidated text: Journal of Laws 2025, item 1228). Opening a land and mortgage register costs PLN 100 (Article 44(1)(1)). If the right already has a register, the notary will confirm the fee for entering the new holder.
Membership, charges and letting after the purchase
Membership. It arises when the contract acquiring the right is concluded and ends when the right is sold (Article 3(3²)(3) and (6)(2) u.s.m.). If two of you buy without being married, only one of you can be a member of the cooperative. Where the right belongs jointly to spouses, both spouses are members (Article 3(2) u.s.m.).
Charges. Persons who hold the right but are not members pay on the same terms as members (Article 4(1) and (1¹) u.s.m.). On your request the cooperative must present the calculation of charges (paragraph 6⁴). It notifies a change in charges at least 3 months ahead, effective at the end of a month, with written reasons (paragraph 7). It notifies a change in utility charges (including electricity, gas, water, sewage and waste) at least 14 days before the due date (paragraph 7¹). You can challenge a change in charges in court, and the burden of proving the change is justified lies with the cooperative (paragraph 8). Legal position as of October 2026.
Letting. The cooperative’s consent is not required if the letting does not change how the unit is used or its purpose. If the letting affects the amount of charges, you notify the cooperative in writing (Article 17¹⁶(1) u.s.m.).
Is it worth converting the right into ownership?
On written request the cooperative transfers ownership of the unit to you. The condition is paying the share of the cooperative’s construction-related liabilities attributable to the unit (including the corresponding part of its loan with interest) and any arrears in charges (Article 17¹⁴(1)(1) and (2) u.s.m.). The cooperative has 6 months from the application, unless the property has an unsettled legal status (within the meaning of Article 113(6) of the Real Estate Management Act) or the cooperative has neither ownership nor perpetual usufruct of the land (paragraph 1¹).
Costs (as of October 2026):
- the notary fee is 1/4 of the minimum monthly wage (Article 17¹⁴(3)). With a minimum wage of PLN 4,806 in 2026 (Journal of Laws 2025, item 1242), that is PLN 1,201.50 for all notarial acts in this transaction; confirm the amount payable, including any VAT, with the notary;
- you bear the court costs connected with the land and mortgage register (paragraph 2).
After conversion, the register kept for the cooperative right becomes the land and mortgage register of the property (Article 24¹(2) u.k.w.h.). So conversion can be planned for after the purchase, but only if the land is settled. If your plan for the flat involves a loan, or a later sale to a buyer with a loan, check this before the deposit. How to secure a deposit in the agreement is covered in the guide deposit or advance in a preliminary agreement.
What happens to your right if the cooperative collapses?
On liquidation or bankruptcy of the cooperative, or enforcement against its property, if the buyer of the building is not another housing cooperative, the cooperative right is converted into separate ownership of the unit (Article 17¹⁸(1) u.s.m., legal position as of October 2026). Your right does not disappear with the cooperative.
If the flat you are viewing is in a large-panel block, also read the guide on what to check in such a building. The remaining points, such as registration of residence, tenants and the energy certificate, are in the full checklist for a resale flat.
See also: buying a tenement flat in Warsaw and brokerage agreement when buying a flat.
If you are a foreigner who does not read Polish
All the documents mentioned in this guide are drawn up in Polish: the cooperative’s certificate, the land and mortgage register, notices of charges and the notarial deed. Ask the seller and the cooperative for them early, before the preliminary agreement, and do not sign anything you have not understood. For the key papers (section II of the plot register, the cooperative’s certificate, the preliminary agreement), arrange a translation, where needed by a sworn translator (tłumacz przysięgły), or go through them with a lawyer who speaks your language. The Minister of Justice keeps and publishes the list of sworn translators.
Notarial acts are performed in Polish. At a party’s request the notary can also perform the act in a foreign language, either personally or with a sworn translator, under Article 2 § 3 of the Notaries Act (Journal of Laws 2026, item 614). If you do not know Polish and no translation is attached, the notary translates the deed or uses a translator (Article 87 § 1(1)). The deed is read out before signing, and the notary must make sure you understand its content and meaning (Article 94 § 1).
FAQ
Is a cooperative ownership right to a flat the same as owning the flat?
No. It is a limited right in rem, not ownership, but as of October 2026 it can be sold, passes to heirs and can be enforced against (Article 17² (1) of the Housing Cooperatives Act). A sale requires a notarial deed (Article 17² (4)). On written request the right can be converted into separate ownership of the flat (Article 17¹⁴ (1)).
Can I get a mortgage on a flat with a cooperative ownership right?
A mortgage can be created over this right (Article 65(2)(2) of the Land and Mortgage Registers Act), but it arises only on entry in the land and mortgage register (Article 67). Without a register there is no mortgage and, in practice, no loan. If the cooperative has no title to the land, no register can be opened for the flat (Supreme Court resolution III CZP 104/12). As of October 2026.
Do I pay PCC when buying a cooperative ownership right?
Yes. As of October 2026 PCC (tax on civil-law transactions) is 2% of market value, as with a freehold flat (Article 7(1)(1)(a) of the PCC Act), and the notary collects it. The first-home exemption in Article 9(17) expressly covers the cooperative ownership right to a residential unit too.
How much does it cost to convert the cooperative right into ownership?
As of October 2026 the notary fee is 1/4 of the minimum monthly wage (Article 17¹⁴ (3) of the Housing Cooperatives Act), which is PLN 1,201.50 in 2026 for all notarial acts in this transaction. Court fees for register entries are added. The condition is paying the share of the cooperative’s construction liabilities attributable to your flat and any arrears in charges. The cooperative has 6 months, unless the property’s legal status is unsettled or the cooperative has neither ownership nor perpetual usufruct of the land.
Do I have to join the cooperative after buying?
Membership arises when the contract acquiring the right is concluded and ends when the right is sold (Article 3(3²)(3) and (6)(2) of the Housing Cooperatives Act, as of October 2026). If several people hold the right, only one of them can be a member, unless the right belongs jointly to spouses (Article 3(5)).
Can I let a flat with a cooperative ownership right?
Yes. As of October 2026 the cooperative’s consent is not required if the letting does not change how the flat is used or its purpose. If the letting affects the amount of charges, you must notify the cooperative in writing (Article 17¹⁶ (1) of the Housing Cooperatives Act).
This text is for information only and is not legal advice. Legal position as of October 2026.
Viewing a flat with a cooperative ownership right? Browse resale flats in Warsaw or write to us before you sign the preliminary agreement and pay a deposit. We serve clients in 7 languages. The agent is Vladyslav Moroz (sole proprietorship, liability insurance). We set the fee and who pays it in the agreement with the agent.
Jawno · +48 692 649 839 · infojawno@gmail.com