New build or resale flat in Warsaw: which suits an expat buyer?

You live in Warsaw, you rent, and you have around PLN 800,000 to buy a flat. New build or resale flat? On price per square metre, the choice barely matters. According to the National Bank of Poland (NBP), in Q2 2026 (March to May) the average transaction price in Warsaw was PLN 16,783/m² for new builds and PLN 16,723/m² for resale flats, so the same budget buys about 48 m² on either market. What decides it for an expat is everything else: the 2% tax on a resale purchase, the cost of finishing a new flat, about two years of rent while an off-plan flat is built, how the law protects your money and how much Polish paperwork you will sign. For the flat itself, neither market needs a permit in Warsaw, whatever your citizenship.

In Polish, the two markets are the rynek pierwotny (primary market: new flats from developers) and the rynek wtórny (secondary market: resale, usually from private owners). Every figure below has a date; the law is as of October 2026.

Is a resale flat cheaper than a new build in Warsaw?

NBP figures for Q2 2026 (March, April and May), from the NBP spreadsheet last updated on 7 August 2026:

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Year-on-year changes and floor areas are our own calculation based on NBP data. NBP prices include VAT, cover flats in multi-family buildings within Warsaw’s boundaries and may be revised later.

On average, neither market is clearly cheaper. On resale, though, the advertised price is further from the price flats actually sell for: about PLN 2,300/m² lower, against about PLN 1,700/m² for new builds (our calculation, NBP, Q2 2026).

VAT or 2% PCC: what do you pay on top of the price?

Tax depends on the market, not on your passport.

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A sale subject to VAT carries no PCC (Article 2(4)(a) of the PCC Act, Journal of Laws 2026, item 191), and developers must publish prices including VAT (Article 19a(1) of the Developer Act, Journal of Laws 2026, item 880). Two exceptions: if the developer’s sale is exempt from VAT, you pay 2% PCC, so ask the sales office; and if the same buyer buys a sixth or further flat in one or more buildings on the same plot of land, the developer sale carries 6% PCC (Article 7a of the PCC Act).

On resale, PCC is 2% of the market value (Articles 6(1)(1) and 7(1)(1)(a)). Since 31 August 2023, a first-home relief applies to a buyer who has never owned a flat, a house or a cooperative ownership right to a flat; an inherited share of up to 50% does not rule it out (Article 9(17)). If you own or have owned a home abroad, ask the notary before the deed whether the relief applies to you.

Buying with a partner? The tax authorities long required every buyer to qualify. On 7 April 2026, the Supreme Administrative Court (NSA) ruled in case III FSK 281/25 that the relief applies proportionally to the share of the buyer who qualifies. That case concerned an unmarried couple, and it is one ruling; do not assume the same for spouses, and ask the notary how the tax will be calculated.

If PLN 800,000 is your budget for everything, these costs reduce the price you can pay. See also the extras that add to a new-build price.

When can you move in, and how long will you keep paying rent?

Off-plan. The developer agreement must state the transfer-of-ownership date, the start and end of construction and the handover date (Article 35(1)(7), (12) and (17) of the Developer Act). According to Statistics Poland (GUS), multi-family buildings took on average 24.8 months to build in 2025, so if you sign at the start of construction, expect about two years².

For an expat who rents, those two years cost twice: rent, plus instalments to the developer. The payment schedule (harmonogram) has at least four stages, each worth 10% to 25% of the total costs of the project, not of your flat’s price (Article 24(2)), and you pay into the escrow account after each stage (Article 8). Check that your budget covers both; what waiting for an off-plan flat really costs shows how to count it.

If ownership is not transferred on time, you set a 120-day deadline, after which you may withdraw (Article 43(1)(6) and (3)). A penalty for delay is due only if the agreement provides for one.

Off-plan also means two notarial deeds, often about two years apart: the developer agreement now and the transfer of ownership later (Article 40(1) of the Developer Act; Article 158 of the Civil Code, Journal of Laws 2026, item 795). If you may be abroad at the second signing, someone can sign for you, but the power of attorney must also be a notarial deed (Article 99 § 1 of the Civil Code). A Polish consul cannot simply certify your signature on such a power of attorney, and an apostille confirms only the signature and seal, not the form. Agree its form with the Polish notary in advance.

A completed flat from a developer. No construction wait; timing depends on the sale agreement and, if you borrow, on the bank.

Resale. You agree the handover date with the seller. It depends on when they move out, and whether they are waiting for a new flat themselves.

Shell condition or ready to live in: how much does finishing cost?

A new-build flat sold in shell condition (stan deweloperski) has to be finished before you move in. Estimates from Polish property portals for Warsaw: cennik-kosztorys.pl (May 2026) gives PLN 1,500–2,500/m² for a basic standard and PLN 3,000–5,000/m² for premium; RynekPierwotny.pl (July 2026) gives up to PLN 3,000/m² turnkey in a mid-range standard and about PLN 4,000–5,000/m² in a high one. For a basic or mid standard, budget roughly PLN 1,500–3,000/m²³, or PLN 72,000–144,000 for about 48 m², on top of the price.

A resale flat is often ready to move into, but condition varies from freshly renovated to needing new wiring and plumbing. Then you are pricing a renovation, not a fit-out.

How the law protects your money: escrow or the land and mortgage register?

New build (Developer Act, as of October 2026):

• Escrow account (mieszkaniowy rachunek powierniczy), open or closed, is mandatory (Articles 6–7). You pay in stages as construction progresses (Article 8).
• Developer Guarantee Fund (DFG), a separate account at the Insurance Guarantee Fund (Article 46). The developer pays a contribution of 0.45% for an open account and 0.1% for a closed one (regulation of 21 June 2022). The DFG refunds payments into an open account in cases such as the developer’s bankruptcy, or when you withdraw and your money is not returned on time (Article 48(1)). Ask which type of account the project uses.
• Information prospectus (prospekt informacyjny), free of charge before a reservation agreement (Article 21). A reservation fee may not exceed 1% of the price (Article 32(2)).
• Price transparency. The developer publishes the price history; if the website price differs from the one in your agreement, you may demand the one more favourable to you (Article 19a(2) and (6)).
• Defects at handover. Under a developer agreement, the developer has 14 days to respond to the defects you list (no answer means acceptance) and 30 days to fix accepted ones (Article 41(4)–(6)). For a completed flat bought under a sale agreement, only the inspection and handover report rules apply (Article 41(1)–(3)).
• Warranty (rękojmia): five years from handover (Article 568 § 1 of the Civil Code), and it cannot be excluded when you buy from a developer as a consumer (Article 558 § 1).

Resale:

• No escrow account and no DFG. What protects you is what you check before signing: the land and mortgage register (księga wieczysta) and the contract.
• The warranty also lasts five years, but a private seller may limit or exclude it (Article 558 § 1). An exclusion has no effect if the seller fraudulently concealed a defect (Article 558 § 2). If the seller is a business and you buy as a consumer, it cannot be excluded.

Amendments to the Developer Act are passed but not yet in force: Journal of Laws 2026, item 1077 from 11 November 2026, and the main part of Journal of Laws 2025, item 1669 from 2 April 2027. For resale, see checks before you buy a resale flat in Warsaw.

What is different when you buy as a foreigner?

No permit for the flat, on either market. A self-contained flat (samodzielny lokal mieszkalny) outside the border zone needs no permit from the Ministry of the Interior and Administration (MSWiA), whatever your citizenship (Article 8(1)(1) and 8(3) of the Act on the Acquisition of Real Estate by Foreigners, Journal of Laws 2017, item 2278). Warsaw is not in the border zone. A garage unit linked to your housing needs is exempt too (Article 8(1)(1a)), as is the share in the land and common parts that comes with the flat. The catch: according to MSWiA, a share in a separate property sold with the flat, such as an access road or part of a housing estate, does need a permit. Citizens of the EEA and Switzerland do not need one (Article 8(2)). For others it means PLN 1,570 in stamp duty and a wait: the statutory deadline for a particularly complex case is 2 months (Article 35 § 3 of the Code of Administrative Procedure), and MSWiA says 2–4 months or longer in practice. Without a required permit, the purchase is invalid (Article 6(1)). Ask about separate shares before you sign anything. If you also hold Polish citizenship, the Act does not treat you as a foreigner at all (Article 1(2)(1)).

Documents in Polish. The Developer Act says nothing about the language of the prospectus or the agreement, so it gives you no right to a translation. A consumer contract can be made in your language if you ask for it, know that language, are not a Polish citizen and were told in advance you may have a Polish version (Article 8(1b) of the Polish Language Act, Journal of Laws 2026, item 81). The notarial deed is in Polish; at your request, the notary can also conduct it in another language, personally or with a sworn translator, and if you do not know Polish and no translation is attached, the notary must translate it (Articles 2 § 3 and 87 § 1(1) of the Law on Notaries, Journal of Laws 2026, item 614). The deed is read out, and the notary must make sure you understand it (Article 94 § 1). The Minister of Justice publishes the list of sworn translators (tłumacze przysięgli).

What you read differs by market. With a developer: the prospectus, the reservation agreement, the developer agreement and the payment schedule, before you pay anything. With resale: the land and mortgage register entry, the preliminary agreement and any clause limiting the warranty.

Money from abroad. The notary and the real estate agent must identify you and check the source of funds where circumstances justify it (Article 34(1) of the Polish AML Act, Journal of Laws 2025, item 644). Banks report transfers above €15,000, including from abroad, to the General Inspector of Financial Information, with some exceptions (Article 72(1)(1)–(2) of the Polish AML Act). Same on both markets: keep the paper trail.

Financing. If you plan to borrow, ask a mortgage adviser (doradca kredytowy).

Residency. Buying a flat does not give you a residence permit: the Act on Foreigners (Journal of Laws 2025, item 1079) has no such ground. A flat you own can serve as your legal title to housing when you apply for EU long-term resident status (Article 219a(1), added by Journal of Laws 2025, item 1794 and applicable since 27 April 2026), but so can a rental agreement.

Where in Warsaw are the new flats?

At the end of June 2026, developers in Warsaw had about 16,000–17,000 flats on offer (CBRE and Tabelaofert.pl: 16,345; RynekPierwotny.pl: about 17,000). We give no district prices here, because the NBP data covers Warsaw as a whole. Instead, check in the catalogue of new-build flats in Warsaw with developer prices from dane.gov.pl which districts have projects in your size and budget, and compare each price with the history on the developer’s website (Article 19a). In a long-established neighbourhood there may be no new projects at all; then resale is your option.

New build or resale: which suits you?

A new build has the edge if you answer “yes”:

• Can you wait about two years² and pay rent alongside instalments, or are you looking for a completed developer flat?
• Do you have PLN 72,000–144,000 on top of the price to finish about 48 m²³?
• Do you want payments to go through an escrow account, with a warranty that cannot be excluded?
• Have you or your co-buyer owned a home before? On resale you would pay 2% PCC on at least that person’s share; from a developer selling with VAT, you would not.

A resale flat has the edge if you answer “yes”:

• Do you want to move in soon and stop paying rent?
• Do you, and any co-buyer, qualify for the first-home PCC relief?
• Do you want a specific neighbourhood with no new projects?
• Are you ready to check the land and mortgage register, read the contract for warranty clauses (with a translator if needed) and negotiate the price?

See also: Old apartments in Warsaw: a pre-war tenement checklist.

FAQ

Is a resale flat cheaper than a new build in Warsaw?

On average, no. According to the National Bank of Poland (NBP), in Q2 2026 (March to May) the average transaction price in Warsaw was PLN 16,783/m² for new builds and PLN 16,723/m² for resale flats, a difference of about PLN 60/m². What makes one deal cheaper than the other is the 2% PCC tax on resale, the cost of finishing a new build and the price of the specific flat.

Do I need a permit to buy a flat in Warsaw as a non-EU citizen?

Not for the flat itself, whether new or resale. A self-contained flat outside the border zone can be bought without a permit from the Ministry of the Interior and Administration (MSWiA) by a buyer of any citizenship, and Warsaw is not in the border zone (Article 8(1)(1) and 8(3) of the Act on the Acquisition of Real Estate by Foreigners, as of October 2026). A permit is needed if the flat comes with a share in a separate property, such as an access road, and you are not exempt.

Do foreigners pay VAT or PCC when buying a flat in Poland?

The tax depends on the market, not on your citizenship (as of October 2026). From a developer selling with VAT, the VAT is already in the price and you pay no PCC. On a resale flat bought from a private owner, you pay 2% PCC on the market value, or nothing if you qualify for the first-home relief (Article 9(17) of the PCC Act). On PLN 800,000 that is PLN 16,000.

How long do you wait for an off-plan flat in Warsaw?

According to Statistics Poland (GUS), multi-family buildings in Poland took on average 24.8 months to build in 2025, from the start of construction to completion (published 30 June 2026). If you sign at the start of construction, expect about two years before you get the keys, and plan to keep paying rent until then. The date that binds the developer is the one in your developer agreement (Article 35(1)(7) of the Developer Act, as of October 2026).

Can the contract and the notarial deed be in English?

The notarial deed is drawn up in Polish. At your request, the notary can also conduct it in another language, personally or with a sworn translator, and if you do not know Polish the deed must be translated for you (Articles 2 § 3 and 87 § 1(1) of the Law on Notaries, as of October 2026). A consumer contract can be made in your language if you ask for it, know that language, are not a Polish citizen and were told beforehand that you may have a Polish version (Article 8(1b) of the Polish Language Act).

Choosing a new-build flat, or torn between a new build and a resale offer? Write to us before your first visit to the developer’s sales office (biuro sprzedaży), so that we can register you as our client there. We will compare both options with you using this list, go through the prospectus and the draft agreement with you in English or any of the 7 languages we work in, point out what to ask the developer or a lawyer, and go to the sales office together. We do not charge you a fee for helping you buy a flat from a developer; for a resale flat, the fee and who pays it are agreed individually in our written agreement (umowa pośrednictwa) before we start.

Jawno · Vladyslav Moroz, real estate agent (pośrednik w obrocie nieruchomościami), sole trader with professional liability (OC) insurance · +48 692 649 839 · infojawno@gmail.com

This text is for information only and is not legal advice. Legal position as of October 2026.