Yes, foreigners can buy property in Poland, and a self-contained flat (apartment) in Warsaw needs no permit whatever your citizenship, as of September 2026. That covers UK and US citizens living abroad and buying to let. A permit from the Ministry of the Interior and Administration (MSWiA) is needed for a house, land and some other assets. Buying a flat does not give you a residence permit: Poland has no property-based residence route, no “golden visa”.
This guide is for UK, US and other non-EEA citizens living abroad who want a Warsaw flat as an investment. The law quoted is the Act of 24 March 1920 on the Acquisition of Real Estate by Foreigners (consolidated text: Journal of Laws 2017, item 2278, as amended), as of September 2026.
Can foreigners buy property in Poland without a permit?
The general rule is strict. Under Article 1(1) of the 1920 Act, a foreigner needs a permit to buy real estate. The Minister of the Interior and Administration issues it by administrative decision, provided the Minister of National Defence does not object. “Buying” means acquiring ownership or perpetual usufruct. Renting or leasing a property is outside the Act, so you can rent without a permit (as of September 2026).
Article 8(1) then lists exceptions that apply to every foreigner, whatever their citizenship:
- a self-contained flat (samodzielny lokal mieszkalny);
- a garage unit, or a share in one, if it serves the buyer’s housing needs.
The flat exception is not tied to living in the flat, so a buy-to-let purchase qualifies. The housing-needs condition in the Act applies to garages only.
Two limits apply (Article 8(3)). The exceptions do not apply in the border zone or for agricultural land over 1 ha. Warsaw is not in the border zone. In the Masovian Voivodeship, the zone covers only two municipalities, Sarnaki and Stara Kornica, under the 2005 regulation still in force in September 2026.
If you also hold Polish citizenship, the Act does not apply to you at all. The Ministry’s report for 2025 (27 March 2026) says so directly, and the Polish Citizenship Act gives a dual citizen the same rights as any other Polish citizen.
Under Article 8a, the notary sends a copy of the deed to the Ministry within 7 days, and the Ministry keeps a register of purchases by foreigners. From 19 November 2026, an amendment (Journal of Laws 2026, item 1099) moves this to an electronic repository, and the notary will charge the parties a fee for it. As of 27 September 2026, the regulation setting that fee has not been published. The amendment does not change what a foreigner may buy.
In 2025, the register recorded 17,720 entries for flat purchases by foreigners across Poland, with and without a permit. Warsaw accounted for 3,137 of those records, and the average flat bought by an individual was 58.38 m² (MSWiA report of 27 March 2026). These are register entries, not a count of separate flats.
When is a permit from the Ministry of the Interior and Administration (MSWiA) required: houses, land, shares, garages?
For a non-EEA buyer, a permit is required for:
- a house, because it stands on its own plot of land;
- land, built on or not;
- a share in a separate property bought together with a flat, for example an access road or part of an estate that is not part of the building’s common property;
- a garage that does not serve your housing needs;
- shares or stocks in some companies that own real estate in Poland: the Ministry’s permit service covers this route too, and a lawyer should advise on the details.
The Ministry’s FAQ draws the line in new developments. Your share in the land under the building comes with the flat and needs no permit. A share in a separate plot, such as an internal road, does need one (MSWiA FAQ, updated 27 June 2022). Buyers from the EEA are not affected, but a UK or US buyer is.
A permit is granted if the purchase does not threaten defence, state security or public order, and if you show ties with Poland (Article 1a). The Act gives examples of such ties: Polish nationality or origin, marriage to a Polish citizen, a Polish residence permit, a seat on the management board of a Polish company controlled by foreigners, or business or farming activity in Poland. Land bought for personal needs may not exceed 0.5 ha under the Act; the Ministry of the Interior applies 1 ha to a married couple (as of September 2026).
The permit is not a formality. In 2025, the Ministry received 2,582 applications, 11.77% more than in 2024. It issued 2,005 permits and 117 promises, refused 162 applications and left 98 unexamined because they were incomplete (MSWiA report of 27 March 2026).
What it costs and how long it lasts, as of September 2026:
Scroll the table sideways to see all columns.
| Item | Stamp duty | Valid for |
|---|---|---|
| Permit | PLN 1,570 (about £309 / $409) | 2 years |
| Promise of a permit (promesa) | PLN 98 (about £19 / $26) | 1 year |
| Power of attorney filed with the application | PLN 17 | — |
Conversions use the NBP mid rate of 25 September 2026. If no permit is issued, you can apply for a refund of the stamp duty. While a promise is valid, the permit cannot be refused unless the facts change. A permit gives the right to buy the specific property it names and nothing more.
The 1920 Act sets no deadline. The Code of Administrative Procedure gives the Ministry up to two months for a particularly complex case, and the Ministry treats these cases as complex; periods of suspension do not count.1 Without a permit where one is required, the purchase is void (Article 6), and a notary will not draw up the deed (Article 5).
UK citizens after Brexit, US citizens and other non-EEA buyers: are there any differences?
Citizens and companies of the EEA and Switzerland need no permit at all (Article 8(2)). Everyone else follows the general rule and its exceptions. For a flat in Warsaw, the result is the same for all non-EEA buyers: no permit.
UK citizens. The 1920 Act was not changed for Brexit. The UK simply stopped being an EEA state. Since 1 January 2021, UK citizens and businesses apply for a permit on general terms unless an exception applies, according to the Ministry’s service page (updated 19 May 2026). The UK government’s “Living in Poland” guidance (updated 11 December 2025) confirms that you may need a permit.
One group of Britons is treated like EEA citizens. The Ministry exempts UK nationals covered by Article 10 of the Withdrawal Agreement: those who lived in an EU country before the transition period ended on 31 December 2020 and still live there, and frontier workers. If you live in the UK today, this exemption does not cover you.
US citizens. The 1990 Treaty on Business and Economic Relations between Poland and the United States is still in force (Journal of Laws 1994, No. 97, item 467). In its annex, Poland reserved the right to keep exceptions for the ownership and use of real estate, and the 2004 protocol did not change that paragraph. The US State Department’s Investment Climate Statement (2024) likewise says investors from outside the EEA or Switzerland need a permit, with a flat or garage as an exception. In practice, a US buyer is in the same position as a UK buyer living in the UK.
Where the buyers come from. In 2025, individuals from the UK bought 11,140.32 m² of flats in Poland and individuals from the US bought 7,368.49 m² (MSWiA register, report of 27 March 2026).
Can a foreign company buy real estate in Poland?
Yes, but the permit rules apply to companies too. Under Article 1(2), a “foreigner” includes a company based abroad and a Polish company controlled, directly or indirectly, by foreigners. Control means more than 50% of the votes (Article 1(3)).
EEA and Swiss companies need no permit. Companies from the UK, Gibraltar, the Isle of Man, the Channel Islands and the British Virgin Islands are not EEA companies after Brexit. They need a permit for anything except a flat or a garage, as of September 2026. The Ministry’s English-language page still lists Gibraltar as EEA territory, but that text predates Brexit; the Polish page, updated 19 May 2026, no longer does.
Does buying property give you residency or a golden visa in Poland?
No. Buying a flat, even for cash, does not give you a residence permit. The Act on Foreigners (consolidated text: Journal of Laws 2025, item 1079, with later amendments, as of September 2026) contains no residence ground linked to real estate. The Office for Foreigners’ application form offers 17 purposes of stay, and none of them is property.
The European Commission’s 2019 report (COM(2019) 12) lists Poland among 20 member states with investor residence schemes. It does not list Poland among the countries that grant residence for buying property. The Polish route it refers to is residence for running a business (Article 142). That requires, for example, company income of at least 12 times the average monthly gross wage in the voivodeship, or 2 full-time employees on permanent contracts for at least a year. Alternatively, you show funds or activities that will let you meet those conditions later. A flat alone does not meet them.
The link runs the other way: a Polish residence permit counts as a tie with Poland when you apply for a permit to buy land. As of September 2026, after 5 years of residence in Poland from the grant of a permanent residence permit or EU long-term resident status, you need no permit at all. A foreign spouse of a Polish citizen needs 2 years of residence after the same kind of permit, for property owned jointly by the spouses.
What documents do foreign buyers need: passport, PESEL or NIP, proof of funds?
Passport. It identifies you to the notary and, where needed, to the Ministry.
PESEL or NIP. A Polish tax identifier for an individual is the PESEL number; if you have none, you need a NIP. You apply on form NIP-7, version 7 in force since 1 January 2026, which is meant for people without a PESEL. If you have no residence in Poland and pay no Polish income tax, the office is Drugi Urząd Skarbowy Warszawa-Śródmieście (the Second Tax Office for Warsaw-Śródmieście).
Proof of funds. The notary and the real estate intermediary are both obliged institutions under the Polish anti-money-laundering act. They identify you and examine the source of funds where the circumstances justify it. As of September 2026, the threshold for an occasional transaction is €15,000 (about PLN 65,625 at the NBP mid rate of 25 September 2026). If the checks cannot be done, the transaction does not go ahead. The law gives no fixed list of documents for the notary.
The Ministry’s list for permit applications is a useful guide to what is typically accepted (service page, updated 19 May 2026):
- income from work: tax returns with proof of receipt, employment or service contracts;
- a loan: the loan agreement, credit decision or bank promise;
- a gift or private loan: the agreement, the transfer confirmation or a declaration of cash carried across the border;
- other sources: an agreement selling another property with proof of payment, or dividend documents.
For a permit, you also attach proof of your ties with Poland, an official copy of the land and mortgage register (odpis z księgi wieczystej) no older than 6 months, and the seller’s statement of intent to sell, which may be a preliminary or developer agreement. Foreign documents need a translation by a Polish sworn translator. Since 2025, the Ministry has also checked the source of funds together with the General Inspector of Financial Information (MSWiA report of 27 March 2026).
New build or resale in Warsaw: what changes for a foreign buyer (VAT or PCC, our fee)?
Tax depends on the market, not on your citizenship. As of September 2026:
Scroll the table sideways to see all columns.
| New build (from a developer) | Resale (from a private owner) | |
|---|---|---|
| Tax | 8% VAT, included in the price, for flats up to 150 m²; 23% on the part above 150 m² | 2% tax on civil law transactions (PCC), paid by you |
| Who collects it | The developer, in the price | The notary, at signing |
| Watch out for | PCC of 6% on the 6th and every further flat bought by the same buyer in the same building or buildings on one plot of land | A first-home exemption exists; ask a tax adviser whether a flat you own abroad rules it out |
| Our fee | We do not charge you a fee for helping you buy a flat from a developer. | Set out in our written agreement before we start |
A new-build flat taxed with VAT carries no PCC, except from the 6th flat bought by the same buyer in the same building or buildings on one plot of land (Article 7a of the PCC Act). For an investor buying several units at once, that 6% is a real cost. For a plot of land, a non-EEA buyer also needs a permit (as of September 2026).
How to check a Warsaw new build before you fly in: developer price lists on dane.gov.pl and the land and mortgage register
Developer price lists. Since 11 July 2025, developers must publish flat prices, including VAT, and the price history on their website. They also report the data once a day to the Minister of Digital Affairs, who publishes it on the national open data portal, dane.gov.pl (Articles 19a–19b of the Developer Act, consolidated text: Journal of Laws 2026, item 880, as of September 2026). You can compare the price you are quoted with the published one, and see whether it has changed. Our catalogue of new apartments for sale in Warsaw shows these published prices with the date of the data, and the Warsaw apartment prices page gives district medians.
The land and mortgage register (księga wieczysta). These registers are public in Poland. Anyone who knows the register number can view it free of charge online at ekw.ms.gov.pl (Article 36⁴(6) of the Land and Mortgage Register Act, consolidated text: Journal of Laws 2026, item 1066, as of September 2026). A printout of the online view is not a court document; for a transaction, you need an official copy.
For a non-EEA buyer, the most important check concerns shares in separate plots. Find out whether the flat comes with a share in a separate property, such as an internal road, that is not part of the building’s common property. If it does, that share needs a Ministry permit, even though the flat does not. Raise it before you sign a reservation or developer agreement.
FAQ
Can a British citizen buy property in Poland? Yes. Since 1 January 2021, UK citizens and companies apply for a Ministry permit on the same terms as other non-EEA buyers, but a self-contained flat outside the border zone needs no permit (as of September 2026). Warsaw is not in the border zone. In 2025, UK individuals bought 11,140 m² of flats in Poland (MSWiA register).
Can US citizens buy property in Poland? Yes. Under the 1990 Poland–US business treaty, Poland reserved the right to restrict real estate ownership, so US citizens follow the general rules. A self-contained flat in Warsaw needs no permit; a house or land does (as of September 2026). The stamp duty on a permit is PLN 1,570, about $409 at the NBP mid rate of 25 September 2026.
Does buying property in Poland give you residency? No. The Act on Foreigners (consolidated text, Journal of Laws 2025, item 1079, as of September 2026) has no residence ground linked to real estate. The nearest route is a business residence permit, which requires, among other options, income of at least 12 times the regional average monthly wage or 2 full-time employees for a year.
How much does a permit to buy property in Poland cost? As of September 2026, the stamp duty is PLN 1,570 for a permit, PLN 98 for a promise of a permit and PLN 17 for filing a power of attorney. The permit is valid for 2 years and the promise for 1 year. If no permit is issued, you can apply for a refund of the stamp duty.
Can a foreign company buy real estate in Poland? Yes, with limits. A company based outside the EEA or Switzerland, or a Polish company where foreigners control more than 50% of votes, needs a permit for anything except a flat or garage (as of September 2026). Companies from the UK, Gibraltar, the Isle of Man, the Channel Islands and the BVI count as non-EEA.
Buying a Warsaw flat from abroad?
Write to us before you contact or visit a developer’s sales office (biuro sprzedaży). If you wish, we will go to the sales office with you. How we work is described on our page on help with buying a flat in Warsaw, in English. Before the visit, we send you the developer’s published prices for the development you have chosen, with their date. We do not charge you a fee for helping you buy a new-build flat.
Jawno · Vladyslav Moroz, real estate intermediary (pośrednik w obrocie nieruchomościami), NIP 5214128421 · +48 692 649 839 · infojawno@gmail.com
Notes
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Code of Administrative Procedure, Article 35 § 3 (consolidated text: Journal of Laws 2025, item 1691, as of September 2026). The Ministry’s own FAQ (last updated June 2022) says that in practice the procedure can take two to four months or longer. The Minister of National Defence has 14 days to object, which can be extended to 2 months. No average processing time is published. ↩