On the developer’s price list the flat costs PLN 690,000. If you do not read Polish, live abroad, or rent a home while the building is going up, the total cost of the purchase is higher than that figure by items the price list does not show: an interpreter at the notary, a power of attorney, sometimes an MSWiA permit, and rent for the months of construction. Below we work out what to add to the list price and what to watch before the reservation agreement.
Legal basis: the Act of 20 May 2021 on the protection of the rights of buyers of residential units or single-family houses and on the Developer Guarantee Fund (the “Developer Act”), consolidated text Dz.U. 2026 item 880. We give rules, rates and amounts as of October 2026.
Total cost at a glance (as of October 2026)
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| Item | Depends on citizenship? | Where to find it |
|---|---|---|
| Price of the flat, storage unit, parking space, other services | no | price list on the developer’s website, prospectus, agreement (amounts include VAT) |
| Notary fee and court fees | no | maximum notary fee, fixed court fees |
| Interpreter at the notary | yes, if you do not speak Polish | agreed with the notary |
| Power of attorney in the form of a notarial deed | yes, if you cannot attend the signing | notary |
| MSWiA permit | only for a share in a separate property | stamp duty PLN 1,570 |
| Rent until you collect the keys | yes, if you rent during construction | date in the prospectus and agreement |
What is the same for a Pole and a foreigner
The developer’s duties towards the buyer do not depend on citizenship. Under art. 19a sec. 1 of the Developer Act, the developer publishes on its website the price per square metre and of each unit, the price of ancillary rooms and of rights needed to use the unit if they are not included in the unit price, and other services. All amounts are given including VAT. If the prices given by the developer differ, you may demand the one most favourable to you (art. 19a sec. 6). Take a dated screenshot of the price list before your first visit to the sales office (biuro sprzedaży).
A reservation fee is not an extra charge: under art. 32 sec. 2–3 of the Developer Act it may not exceed 1% of the price in the prospectus (for PLN 690,000 that is no more than PLN 6,900) and it is credited towards the price.
We cover extra charges for a garage, storage unit and VAT rates in the guide extra charges in a developer price list: garage, storage, VAT. Here we focus on what is added only in your situation.
Notary and the land and mortgage register: amounts common to everyone
A developer agreement is concluded as a notarial deed (art. 40 sec. 1 of the Developer Act). The parties bear the notary fee, copies of the deed and court fees for entries in the land and mortgage register (księga wieczysta) arising from this agreement in equal halves (art. 40 sec. 2). Maximum rates are set by the regulation on maximum notary fee rates (consolidated text Dz.U. 2024 item 1566): for a value of PLN 60,000 to PLN 1,000,000 it is PLN 1,010 plus 0.4% of the excess over PLN 60,000 (§ 3 pt 5). A developer agreement is charged at half of that rate (§ 6 pt 15a), and so is the agreement transferring ownership of the unit (§ 6 pt 16). Court fees are set by the Act on Court Costs in Civil Cases (consolidated text Dz.U. 2025 item 1228).
Example for a PLN 690,000 flat (our calculation at maximum rates, as of October 2026):
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| Cost | Amount | Basis |
|---|---|---|
| Fee for the developer agreement, your half | up to PLN 882.50 net, about PLN 1,085 with VAT | § 3 pt 5, § 6 pt 15a of the regulation; art. 40 sec. 2 of the Developer Act |
| Fee for the agreement transferring ownership | up to PLN 1,765 net | § 6 pt 16 of the regulation |
| Copies of the deed | PLN 6 net per page | § 12 of the regulation |
| Opening the land and mortgage register | PLN 100 | art. 44 sec. 1 pt 1 of the Act on Court Costs |
| Entry of the ownership right | PLN 200 | art. 42 sec. 1 of the Act on Court Costs |
Amounts connected with a mortgage (mortgage entry, notary fee for creating the mortgage, civil law transactions tax on the mortgage) will be worked out by a mortgage adviser or the notary. A sale subject to VAT is not subject to civil law transactions tax (PCC) (art. 2 pt 4 lit. a of the PCC Act, consolidated text Dz.U. 2026 item 191). The exception: a buyer of the sixth and every further flat in a building or buildings on one plot pays 6% PCC (art. 7a). If you buy one flat, this exception does not concern you.
Interpreter at the notary
A notarial act is carried out in Polish. At a party’s request the notary may also carry it out in a foreign language: alone, if the notary holds a certified command of the language equivalent to a sworn interpreter, or with a sworn interpreter present (art. 2 § 3 of the Notaries Act, consolidated text Dz.U. 2026 item 614). If a participant does not know Polish and no translation into a language they understand is attached to the deed, the notary translates the deed personally or through an interpreter (art. 87 § 1 pt 1). Before signing, the deed is read out, and the notary must make sure you understand its content and meaning (art. 94 § 1). The list of sworn interpreters is kept by the Minister of Justice and published in the BIP.
The interpreter is not in our cost table because the rate depends on the language and the length of the deed. Warn the notary in good time and agree who invites the interpreter and who pays. The Developer Act does not regulate the language of the price list, the prospectus or the agreement.
Power of attorney if you live abroad
The developer agreement and the agreement transferring ownership require a notarial deed (art. 40 sec. 1 of the Developer Act; art. 158 of the Civil Code, consolidated text Dz.U. 2026 item 795). A power of attorney for such an act must take the same form (art. 99 § 1 of the Civil Code). According to the Polish consulate in Stockholm, the consul does not certify a signature on such a power of attorney, and an apostille confirms only the authenticity of the signature, the capacity in which the signatory acted and the seal, but does not cure a defect of form. Settle the form of the power of attorney with a Polish notary before you pay for a document abroad.
MSWiA permit: not for the flat, but yes for a share in a road
A foreigner acquires a self-contained residential unit without an MSWiA permit, whatever the citizenship (art. 8 sec. 1 pt 1 of the Act on the Acquisition of Real Estate by Foreigners, consolidated text Dz.U. 2017 item 2278). A non-residential unit, such as a garage, is the same if the purchase meets housing needs (art. 8 sec. 1 pt 1a). A share in the land and in the common parts of the building needs no permit. According to MSWiA’s explanations, however, a permit is needed for a share in a separate property sold together with the flat, for example an access road or part of the estate.
The stamp duty for the permit is PLN 1,570, and PLN 98 for a promise of a permit. According to MSWiA, proceedings may in practice take up to 2, 3 or 4 months, and in some cases longer. An acquisition of real estate contrary to the Act is void (art. 6 sec. 1). When the developer lists “mandatory extras”, check in the draft agreement whether they include a share in a separate plot. The Act applies to persons without Polish citizenship (art. 1 sec. 2 pt 1); citizens of EEA states and Switzerland generally need no permit (art. 8 sec. 2).
Your situation if you read English
The price list, the information prospectus and the draft agreement are in Polish, and the Developer Act does not regulate the language of these documents. You arrange the interpreter for the signing of the deed with the notary (see above), and a power of attorney for signing in your absence must be a notarial deed, so agree its form with a Polish notary before you travel. We explain how to read a prospectus without Polish in the guide what to check in a developer information prospectus.
Verifying the source of funds
Notaries and real estate agents apply the financial security measures of the AML Act (consolidated text Dz.U. 2025 item 644, art. 2 sec. 1 pt 13 and 18). For an occasional transaction of €15,000 or more they identify the client and the beneficial owner, and they check the source of funds where the circumstances justify it (art. 34 sec. 1, art. 35 sec. 1). A bank reports to the General Inspector of Financial Information (GIIF) transfers above €15,000, including from abroad, with exceptions (art. 72). If the security measures cannot be applied, the transaction is not carried out (art. 41 sec. 1). Collect documents on the origin of your money before you reserve, not before the deed.
Rent during construction
You pay for the flat into an escrow account (mieszkaniowy rachunek powierniczy) in instalments, after the stages of the construction schedule are completed (art. 8 of the Developer Act). According to GUS, multi-family buildings completed in 2025 took 24.8 months to build on average (publication “Efekty działalności budowlanej w 2025 r.” of 30.06.2026, an average for the whole of Poland). If you rent a home until you collect the keys, that cost is part of the total price too. Count it up to the date of transfer of ownership in the information prospectus and the agreement, not to a date given verbally in the sales office.
How to calculate the total cost step by step
- Enter the price of the flat, storage unit and parking space from the price list (including VAT). You can check the price the developer reported to the state on dane.gov.pl: how to check a developer’s price.
- Add the notary fee and court fees from the table above.
- Add the interpreter and any power of attorney.
- Add the PLN 1,570 stamp duty if the offer includes a share in a separate property.
- Add rent for the months from reservation to the handover date in the agreement.
- If the developer promises a discount, verify it against the price history: how to check whether a developer discount is real.
On a development page on our site there is a “Full purchase cost” calculator. It gives an indicative figure for the notary and court costs, based on maximum fee rates and fixed court fees; exact amounts will come from the notary and the bank. Add the interpreter and rent yourself. Try it on the example of the NU! development in Wola.
FAQ
Does a foreigner pay a developer more than a Pole?
No. The price-list price, VAT, the notary fee and court fees do not depend on citizenship (legal position as of October 2026). A foreigner adds items of their own: an interpreter at the notary, possibly a power of attorney, sometimes an MSWiA permit, and rent during construction.
Who pays for the interpreter at the notary for a developer agreement?
The Developer Act does not settle this. A notary may act in a foreign language too, in person or with a sworn interpreter (art. 2 § 3 of the Notaries Act, consolidated text Dz.U. 2026 item 614), and a participant who does not speak Polish is entitled to a translation of the deed (art. 87 § 1 pt 1). Agree with the notary in advance who invites the interpreter and who pays (legal position as of October 2026).
Does a foreigner need an MSWiA permit for a flat from a developer?
A self-contained residential unit needs no permit, whatever the citizenship (art. 8 sec. 1 pt 1 of the Act on the Acquisition of Real Estate by Foreigners, consolidated text Dz.U. 2017 item 2278, legal position as of October 2026). The same applies to a non-residential unit, such as a garage, if the purchase meets housing needs (pt 1a). A permit may be needed for a share in a separate property sold together with the flat, for example an access road.
Can I sign the developer agreement through an attorney?
Yes, but a power of attorney for such an act must take the form of a notarial deed (art. 99 § 1 of the Civil Code, consolidated text Dz.U. 2026 item 795, legal position as of October 2026). According to the Polish consulate in Stockholm, the consul does not certify a signature on such a power of attorney, and an apostille does not cure a defect of form. Agree the wording of a power of attorney from abroad with a Polish notary beforehand.
How do I calculate rent during construction?
Take the date of transfer of ownership from the information prospectus and the agreement, not from a verbal promise in the sales office. According to GUS, multi-family buildings completed in 2025 took 24.8 months to build on average (an average for the whole of Poland, published 30.06.2026). That is an average, not a deadline for a particular development.
Do I have to show where my money comes from?
Notaries and real estate agents are obliged institutions under the AML Act (consolidated text Dz.U. 2025 item 644). For an occasional transaction of €15,000 or more they identify the client and the beneficial owner, and they check the source of funds where the circumstances justify it (legal position as of October 2026). Keep documents showing the origin of your money ready from the moment you reserve.
This text is for information only and is not legal advice.
Chosen a flat and want to know the total cost before you reserve? Write to us before your first visit to the developer’s sales office: we will register you there and attend the meeting with you. Before you reserve, we will go through the information prospectus and the draft agreement with you and point out what to ask the developer or a lawyer. We serve clients in seven languages. A buyer of a flat from a developer does not pay us a fee. Our remuneration on the primary market comes from agreements with developers. Agent: Vladyslav Moroz (sole proprietorship, OC insurance).
Jawno · +48 692 649 839 · infojawno@gmail.com