Want to move into a new flat in Warsaw as soon as possible, and the developer offers it finished? Whether a developer-finished flat (a finishing package, in Polish pakiet wykończeniowy) is worth it is not decided by the price per m² but by a simple sum: by how many zloty the package costs more than your builders’ quote for the same scope of work, and how many months of rent a later move-in costs you. If the price gap is smaller than the rent for the months by which your builders fall behind the package, the package wins. Otherwise your own builders win.
Below you will find the formula with worked figures, a list of questions to put to the package specification (with translations of the Polish words it uses), the rules on VAT, handover and the statutory warranty, and a separate section for readers who do not read Polish well. The rules are stated as at October 2026.
How do I work out whether the package pays off?
You need four numbers:
- P: the developer’s package price, including VAT,
- E: your builders’ quote for exactly the same scope, including VAT,
- C: the monthly cost of the home you live in now (rent; if you live with family, it may be zero),
- M: how many months later you will move in if you choose your own builders (counted from the day the developer would have handed over the finished flat).
The package is cheaper when P − E < C × M. Put differently, the package pays off if M is greater than (P − E) ÷ C.
Example (our own calculation, October 2026). For C we use the asking rent for a two-room flat of 40-59 m² in Warsaw in May 2026: PLN 3,897 a month (Bankier.pl report based on Otodom Analytics data).1 The P − E gaps below are illustrative, not market prices:
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| Package costs more than builders’ quote by | Package pays off if the builders are late by more than |
|---|---|
| PLN 0 | 0 months (the package is not dearer) |
| PLN 5,000 | 1.3 months |
| PLN 10,000 | 2.6 months |
| PLN 20,000 | 5.1 months |
| PLN 30,000 | 7.7 months |
If the package is cheaper than the builders and the flat is handed over at the same time, there is nothing to calculate: the package wins. If you are not renting (C close to zero), time has no price and only the P − E gap and whether the standard suits you count.
Two caveats without which the calculation is false:
- P and E must cover the same scope. Compare a package without a kitchen with a builders’ quote without a kitchen. Whatever the package lacks, add to P.
- M is not the builders’ promise but a written schedule. Ask for it together with the quote. The developer’s handover date for the finished flat must also be written into the agreement, not into a sales brochure.
What does finishing cost, according to the portals?
For the formula you need a quote for your own flat. As a reference point you can use estimates from trade portals, which differ by as much as a factor of two:
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| Source (date) | Range per m² | Notes |
|---|---|---|
| cenauslug.pl (July 2026) | approx. PLN 2,200 / 3,000 / from 4,500 | three standard levels, from the cheapest |
| muratordom.pl (April 2026) | PLN 1,000-1,500 / 1,500-2,500 / from 2,500 | in Warsaw, Kraków and Wrocław prices are said to be 20-30% higher than the national average |
These are market assessments, not transaction statistics. For 50 m² (the floor area is an assumption), muratordom.pl gives PLN 50,000-75,000, PLN 75,000-125,000 or from PLN 125,000, and in Warsaw correspondingly more (our own calculation). The spread also arises because “finishing” means a different scope for every contractor: floors, painting and a bathroom only, or in addition a fitted kitchen, lighting and appliances. Only a written quote is binding.
How do I read the package specification?
Neither “turnkey” (pod klucz) nor “shell-and-core” (stan deweloperski) has a legal definition: as at October 2026 they are defined neither by the Developer Act (the Act on the Protection of the Rights of Purchasers of Residential Premises or Single-Family Houses and on the Developer Guarantee Fund, Dz.U. 2026 item 880) nor by the VAT Act. Two “turnkey” packages can therefore mean different things. Only what is written in the documents is binding:
- The developer agreement (umowa deweloperska) sets out the scope and standard of the finishing work the developer undertakes to carry out (Article 35(1)(6)).
- The information prospectus (prospekt informacyjny) has a field headed “Standard prac wykończeniowych” (finishing standard). The developer must hand it over free of charge, on a durable medium (trwały nośnik), before the reservation agreement and the developer agreement (Article 21(1)-(2)). More on this document: what to check in the information prospectus.
When you read the specification, look for answers to these questions:
- Are there manufacturers’ names, ranges and material classes, or only generalities such as “good-quality laminate”?
- Is the scope listed room by room (bathroom, kitchen, hall, rooms)?
- Can you choose a variant, and what does a change cost?
- Is an interior design included, or only ready-made sets?
- Is the package part of the flat price in the developer agreement, or a separate contract with a finishing company? In the second case the scope, deadlines and liability for defects come from that separate contract.
- What is the handover date for the finished flat, and where is it written?
Words that come up most often in such descriptions:
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| Polish | What it means |
|---|---|
| biały montaż | fitting of sanitaryware: toilet, washbasin, bath or shower |
| armatura | taps and other fittings at the washbasin, bath, shower |
| gładzie | skim coat levelling walls and ceilings before painting |
| listwy przypodłogowe | skirting boards |
| drzwi wewnętrzne | internal doors |
| zabudowa kuchenna | fitted kitchen units |
If the package description fits into a few lines and names no materials, ask for a detailed specification before you reserve. Without it there is nothing to compare with the builders’ quote. For the whole picture of costs, not just finishing, see why the advertised price differs from the contract price.
8% VAT: does it decide the choice?
As at October 2026, the 8% rate covers the supply, construction, renovation and modernisation of residential premises up to 150 m² (Article 41(12)(1), (12a), (12b)(2) and (12c) of the VAT Act, Dz.U. 2026 item 1263). The basic reduced rate under Article 41(2) is 7%, and the current 8% results from a transitional provision (Article 146ef(1)(2)). The Act gives the Minister of Finance until 31 October 2026 to announce in Monitor Polski that the period for applying these rates has ended (Article 146ef(2)). A review of Monitor Polski on 13 October 2026 shows no such announcement. If the period ends, the rate will fall to 7%, not rise. Check it again before you sign.
The provision lists both the supply of a flat and renovation and modernisation, so it does not by itself settle whether the package or the builders will be cheaper. That is why you should always enter P and E in the formula including VAT and ask both sides to state the rate in writing.
Handover of the finished flat and defects
With a finished flat you check far more at handover: tiles, grout, silicone, doors, sockets, taps. You enter every defect in the handover report.
Under a developer agreement the developer has 14 days from signing the report to accept the defects or refuse with reasons. If it stays silent in that period, the defects are deemed accepted. It fixes accepted defects within 30 days of signing the report, and if despite due diligence it cannot manage this, it states another date with reasons (Article 41(4)-(7)). The description of the standard in the agreement (Article 35(1)(6)) is your point of reference: record anything that departs from it in the report. If you buy a ready flat directly under a sale agreement, only Article 41(1)-(3) of these provisions applies, without the 14- and 30-day deadlines (Article 3).
Defects discovered later are claimed under the statutory warranty for defects (rękojmia): the seller is liable if the defect is found within 2 years of handing over the item, or within 5 years for real estate (Article 568 § 1 of the Civil Code, Dz.U. 2026 item 795). Ask the developer how the agreement treats liability for the package work, and ask for the answer in writing. With your own builders, write the terms of liability into the contract with the contractor. We describe the charges after you collect the keys in after the key handover: rent, electricity, meters.
If you do not read Polish well: what changes in the choice?
Buying needs no permit. You can buy a self-contained residential flat without an MSWiA permit whatever your citizenship. The exception is the border zone, and Warsaw is not in it (Article 8(1)(1) and (3) of the Act on the Acquisition of Real Estate by Foreigners, Dz.U. 2017 item 2278). A finishing package does not change this.
The specification is in Polish, and the law does not require a translation. The Developer Act has no provisions on the language of the prospectus or the agreement. Documents with a consumer are drawn up in Polish, and versions in other languages may be prepared alongside (Article 8(1)-(1a) of the Polish Language Act, Dz.U. 2026 item 81). An agreement solely in a foreign language may be drawn up at the request of a consumer who is not a Polish citizen, knows that language and has been told of the right to a document in Polish (Article 8(1b)). So you have to ask for a version of the specification in a language you understand. It is in the specification that a translation error costs most, because it determines what you can demand at handover. Commissioning a sworn translator (tłumacz przysięgły) is a sensible cost to add to the comparison of P and E.
The notarial deed. Notarial acts are performed in Polish, but at a party’s request the notary may also perform them in a foreign language, personally or with a sworn translator (Article 2 § 3 of the Notaries Act, Dz.U. 2026 item 614). If a participant does not know Polish and no translation is attached to the deed, the notary translates the deed personally or through an interpreter (Article 87 § 1(1)). Before signing, the deed is read out and the notary makes sure the participants understand its content and significance (Article 94 § 1). Ask for particular care in translating the clause on the scope and standard of finishing.
Your own builders mean a Polish-language contract and conversations. The quote, schedule, stage inspections and contract with the builders will be in Polish. If language is a barrier, supervision will take longer or cost an interpreter’s fee. Build that into M and E.
Renting during the works. If you rent under an occasional tenancy (najem okazjonalny), the agreement is concluded for a fixed term of no more than 10 years. Check before signing or extending how it can be ended early if the finished flat is ready sooner. The deposit under an ordinary tenancy may not exceed twelve times the monthly rent, and under an occasional tenancy six times (Article 6(1) and Article 19a of the Act on the Protection of Tenants’ Rights, Dz.U. 2023 item 725, position as at October 2026).
Package or builders: decision table
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| What you established | Developer package more likely | Own builders more likely |
|---|---|---|
| P − E set against C × M | P − E is smaller than the rent for M months | P − E is larger than the rent for M months |
| Handover date | finished flat with the date in the agreement | builders’ schedule in writing, realistically shorter |
| Specification | detailed: manufacturer, range, scope room by room | vague, no material names |
| Time and language | you cannot supervise the work or do not speak Polish with contractors | you can be on site and get by in Polish |
| Materials and layout | the catalogue standard suits you | you want specific materials and your own design |
If most rows say “package”, negotiate the specification and the date. If “builders”, ask for a quote and schedule before you reserve: then you will sign for a flat in shell-and-core condition already knowing what it really costs to move in. We write more about the difference between “turnkey” and “stan deweloperski” in turnkey or shell-and-core: which to choose, and about the cost of waiting for a flat under construction in what waiting for a flat under construction costs.
What to gather before reserving
- The information prospectus with the “Standard prac wykończeniowych” field and the draft developer agreement describing scope and standard (Article 35(1)(6)).
- A written package price itemising the scope, the VAT rate and the handover date.
- A written quote from builders for the same scope, with a schedule and the VAT rate.
- Information on how you report finishing defects after handover and who fixes them.
- A version of the specification in a language you understand, or an agreed translation cost.
You will find prices of new flats in Warsaw by district, with the data date, in the new flats in Warsaw with prices from dane.gov.pl tab. Check the finishing standard in the prospectus of the specific development.
FAQ
How do I work out whether a developer finishing package is worth it if I am renting?
Subtract the builders’ quote from the package price (for the same scope of work) and divide the difference by the monthly rent you pay now. The result is a number of months: if your own builders would get you in later than the package by more than that, the package is cheaper. If the package costs the same as or less than the builders and is not slower, there is nothing to divide.
What must the specification of a developer finishing package contain?
The law does not prescribe a list of items, but the developer agreement (umowa deweloperska) must set out the scope and standard of the finishing work the developer undertakes to carry out (Article 35(1)(6) of the Developer Act, consolidated text Dz.U. 2026 item 880). What matters for your decision is the names of materials and manufacturers, the scope room by room, and the handover date for the finished flat.
Does the developer have to translate the finishing specification into my language?
No. The Developer Act has no provisions on the language of the prospectus or the agreement. Documents with a consumer are drawn up in Polish, and versions in other languages may be prepared alongside (Article 8(1)-(1a) of the Polish Language Act, Dz.U. 2026 item 81). Ask for a version in a language you understand or commission a translation. Legal position as at October 2026.
Can a foreigner buy a new flat with finishing without a permit?
Yes. You can buy a self-contained residential flat without a Ministry of the Interior and Administration (MSWiA) permit whatever your citizenship, and Warsaw is not in the border zone (Article 8(1)(1) and (3) of the Act on the Acquisition of Real Estate by Foreigners, Dz.U. 2017 item 2278). A finishing package does not change this. Legal position as at October 2026.
What should I do if defects appear after taking over a finished flat?
Put the defects in the handover report. Under a developer agreement, the developer has 14 days from signing the report to accept the defects or refuse with reasons, and fixes accepted defects within 30 days unless it gives another reasoned date (Article 41(4)-(7)). Defects found later are claimed under the statutory warranty for defects (rękojmia, Article 568 § 1 of the Civil Code). Legal position as at October 2026.
Is a developer offering you a finishing package, with your first visit to the sales office still ahead? Write to us before that first visit. We register you with the developer, go to the sales office together with you and walk you through the information prospectus and the draft agreement, including the description of the finishing standard. We will point out what to ask the developer or a lawyer. A buyer on the primary market does not pay us a fee. We work in 7 languages. Our remuneration 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 as at October 2026.
Notes
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Bankier.pl report based on Otodom Analytics data, published 22 June 2026: asking rent for a two-room flat of 40-59 m² in Warsaw in May 2026. Finishing cost estimates: cenauslug.pl (updated 12 July 2026) and muratordom.pl (13 April 2026). The P − E amounts in the table and the 50 m² floor area are illustrative assumptions; the calculations are our own. ↩