You live in Warsaw, you rent, you have savings and you want to buy a flat without a mortgage. You are choosing between a new flat from a developer and one on the resale market. On price per square metre there is almost no difference: according to NBP for Q2 2026 (March to May) the average transaction price was PLN 16,783/m² on the primary market and PLN 16,723/m² on the secondary market. For PLN 800,000 you get about 48 m² on either. The rest decides it: PCC on resale, the fit-out of a new flat, the rent you pay until the building is handed over, and the protection of your payments.
Below we compare the two markets point by point, and describe separately what changes for a foreigner. Legal position and data: October 2026.
Which market is cheaper per square metre?
The latest published NBP data cover Q2 2026 (in the NBP database that means March, April and May). The file was updated on 07.08.2026 and does not yet contain Q3 data.
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| Warsaw, NBP data | Primary market | Secondary market |
|---|---|---|
| Average asking price, Q2 2026 | PLN 18,488/m² | PLN 19,059/m² |
| Average transaction price, Q2 2026 | PLN 16,783/m² | PLN 16,723/m² |
| Change in transaction price, Q2 2025 → Q2 2026 | +2.4% | +1.3% |
| m² for PLN 800,000 (at transaction price) | approx. 47.7 m² | approx. 47.8 m² |
The annual change and the floor area are our own calculations on NBP data. NBP prices include VAT and cover flats in multi-family buildings within the administrative boundaries of Warsaw. NBP notes that the data may be revised.
There are two conclusions. On average neither market is clearly cheaper. On the resale market, however, the advertised price departs further from the price at which flats actually sell: about PLN 2.3 thousand/m² against PLN 1.7 thousand/m² on the primary market (our calculation on NBP data for Q2 2026). So on resale, compare the advertised price with real transaction prices, not only with other adverts.
What taxes are added to the price?
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| As at October 2026 | From a developer (sale with VAT) | Resale (from a private person) |
|---|---|---|
| Tax | VAT already in the price: 8% for flats up to 150 m² | PCC of 2% of market value, paid by the buyer |
| PCC at a price of PLN 800,000 | PLN 0 | PLN 16,000, or PLN 0 if exempt |
In a typical purchase from a developer the sale is subject to VAT, so you do not pay the tax on civil-law transactions (PCC) (art. 2 pkt 4 lit. a of the PCC Act, consolidated text Dz.U. 2026 poz. 191). The 8% VAT rate covers flats up to 150 m²; for floor area above 150 m² the rate is 23% (art. 41 ust. 12–12c of the VAT Act, consolidated text Dz.U. 2026 poz. 1263). Exception: if the sale is exempt from VAT, PCC of 2% is still payable. Ask about it at the developer’s sales office (biuro sprzedaży).
On the resale market PCC is 2% of market value (art. 7 ust. 1 pkt 1 lit. a and art. 6 ust. 1 pkt 1). Since 31.08.2023 there has been an exemption for a first flat (art. 9 pkt 17): the buyer has never owned a flat, a house or a cooperative right to a unit. An inherited share of up to 50% of such a right does not remove the exemption.
When two people buy together and only one of them previously owned a flat, the tax authorities for years required each buyer to meet the condition. In its judgment of 7 April 2026 (III FSK 281/25) the Supreme Administrative Court (NSA) held that the exemption can apply proportionally, that is, to the share of the person who meets the conditions; PCC is paid on the other person’s share. That is a single case and it concerned an unmarried couple, so before signing ask the notary how PCC will be calculated.
If PLN 800,000 is a budget “for everything”, tax and costs reduce the sum available for the flat itself. What else is added to a developer’s price is covered in the guide which extra payments to add to the developer price list.
When will you move in, and how many months of rent will you pay?
A flat under construction. The developer agreement (umowa deweloperska) must state the date of transfer of ownership, the dates for starting and completing the works, and the handover date (art. 35 ust. 1 pkt 7, 12 and 17 of the Developer Act, consolidated text Dz.U. 2026 poz. 880). According to GUS, multi-family buildings in Poland in 2025 took an average of 24.8 months to build. If you sign at the start of construction you will usually get the keys after about 2 years and carry on renting until then. The GUS average is national and is not the period from signing to handover; what binds the developer is the deadline in your agreement. If the developer does not transfer ownership on time, you set an additional 120 days, and after that you may withdraw from the agreement (art. 43 ust. 1 pkt 6 and ust. 3). A contractual penalty for delay is due only if the agreement provides for it.
A completed flat from a developer. You do not wait for the building to go up, and the deadlines are set by the sale agreement.
The resale market. You agree the handover date with the seller in the contract. It depends on when the seller will move out and whether they are themselves waiting for a new flat.
How to turn months of waiting into zloty is shown in the guide what waiting for a flat under construction costs.
How much extra for fit-out or renovation?
A flat in developer’s standard (stan deweloperski) has to be fitted out before you move in. Portal estimates for Warsaw:
- cennik-kosztorys.pl (May 2026): basic standard PLN 1,500–2,500/m², premium PLN 3,000–5,000/m² (materials, labour and design);
- RynekPierwotny.pl (July 2026): turnkey in a mid standard up to PLN 3,000/m², in a high standard about PLN 4,000–5,000/m².
For a basic or mid standard budget roughly PLN 1,500–3,000/m². For 48 m² that is PLN 72,000–144,000 on top of the price of the flat. These are portal estimates, not official data; the actual cost depends on the standard and on the contractor’s quotation.
A resale flat is often habitable straight away, but its condition varies: from a fresh renovation to a need to replace the installations. In that case you are counting renovation, not fit-out, and it is worth having a quotation before you sign the contract.
How does the law protect your money on each market?
Primary market (Developer Act, as at October 2026):
- Housing escrow account (mieszkaniowy rachunek powierniczy). The developer must run one, open or closed (art. 6–7). You pay after the stages in the schedule are completed (art. 8). There are at least 4 stages, each between 10% and 25% of the total cost of the development, not of the price of your flat (art. 24 ust. 2).
- Developer Guarantee Fund (DFG). This is a separate account at the Insurance Guarantee Fund (art. 46), with contributions paid by the developer. DFG refunds money from an open escrow account, for example if the developer becomes insolvent or if you withdraw from the agreement and the money is not returned on time (art. 48 ust. 1). It does not insure every payment in every situation, so ask which type of account the development has.
- Information prospectus (prospekt informacyjny). You receive it free of charge before the reservation agreement (art. 21). The reservation fee is at most 1% of the price (art. 32 ust. 2).
- Price transparency. The developer publishes the history of price changes. If the price on the website differs from the price in the agreement, you may demand the one that is more favourable to you (art. 19a ust. 2 and 6).
- Defects at handover. Under a developer agreement the developer has 14 days to say whether it accepts the defects. Silence counts as acceptance, and accepted defects are remedied within 30 days (art. 41 ust. 4–6). For a completed flat bought under a sale agreement, only the rules on handover and the handover protocol apply (art. 41 ust. 1–3), without these deadlines.
- Statutory warranty (rękojmia). 5 years from handover of the flat (art. 568 § 1 of the Civil Code). You buy from a developer as a consumer, so it cannot be excluded in the agreement (art. 558 § 1).
Resale market:
- There is no escrow account and no DFG. What protects you is what you check before the contract: the land and mortgage register (księga wieczysta) and the contract itself.
- The warranty also lasts 5 years, but a private person may limit or exclude it in the contract (art. 558 § 1). The exclusion does not work if the seller fraudulently concealed a defect (art. 558 § 2). When a company sells, you are a consumer and the warranty cannot be excluded.
The Developer Act is being amended in stages: the amendment Dz.U. 2025 poz. 1669 applies in art. 50–51 from 02.10.2026, Dz.U. 2026 poz. 1077 enters into force on 11.11.2026, and the main part of Dz.U. 2025 poz. 1669 from 02.04.2027. How to check the register and the contract on the resale market is covered in the guide what a foreigner should check on the resale market.
What changes for a foreigner paying with their own money?
In short: the rules of purchase, the taxes and the checks on your money are the same on both markets. What differs is the payment schedule, the documents you must read, and the number of months you pay rent.
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| For a foreigner, October 2026 | Primary market | Secondary market |
|---|---|---|
| MSWiA permit for a flat | not needed | not needed |
| Tax | VAT in the price, no PCC | PCC of 2% or exemption |
| How you pay | in instalments into the escrow account, after construction stages | method of payment agreed with the seller in the contract |
| What to read before the notary | prospectus, reservation agreement, draft agreement | official copy of the register, seller’s documents, draft contract |
| Rent while waiting | until the building is handed over, usually about 2 years if you buy at the start of construction | until the handover date in the contract |
Permit. A self-contained residential flat is bought without an MSWiA permit whatever your citizenship, if it is not in a border zone (art. 8 ust. 1 pkt 1 and ust. 3 of the Act on the acquisition of real estate by foreigners, consolidated text Dz.U. 2017 poz. 2278). Warsaw is not in that zone. A share in the land and in the common parts of the building does not require a permit. According to MSWiA, however, a share in a separate property sold together with the flat does, for example an access road or part of a housing complex. That is why you should check in the draft agreement exactly what you are buying.
Documents and the notary. Both the developer agreement and the sale agreement are concluded before a notary (art. 158 of the Civil Code, art. 40 ust. 1 of the Developer Act). The deed is drawn up in Polish; if you do not know the language, the notary translates it personally or through a sworn translator (tłumacz przysięgły) (art. 2 § 3 and art. 87 § 1 pkt 1 of the Notaries Act, consolidated text Dz.U. 2026 poz. 614) and, before signing, makes sure that you understand the content (art. 94 § 1).
Before you reach the notary you read the documents yourself. The Developer Act is silent on the language of the prospectus and imposes no duty to translate it. The Polish Language Act allows a contract with a consumer who is a foreigner to be drawn up in that person’s language if they ask for it themselves, know that language and have been told of their right to a text in Polish (art. 8 ust. 1b, consolidated text Dz.U. 2026 poz. 81). On the resale market the official copy of the register and the seller’s documents will also be in Polish. So arrange a sworn translator in good time if you want a written translation of the draft contract.
The check on your money is the same on both markets. The notary and the agent, as obliged institutions under the AML Act (consolidated text Dz.U. 2025 poz. 644), establish your identity and the purpose of the transaction, and check the origin of funds where circumstances require it (art. 34 ust. 1); for an occasional transaction of EUR 15,000 or more it is mandatory (art. 35 ust. 1 pkt 2). The bank reports transfers above EUR 15,000, including from abroad, to the General Inspector of Financial Information (GIIF) (art. 72). Where a transaction involves a country on the EU list of “high-risk third countries” (Regulation 2026/46, from 29.01.2026), enhanced checks may apply, including establishing the source of wealth (art. 44 ust. 1). There is no closed list of documents; for its own procedures MSWiA gives examples: tax returns, employment contracts, a gift or loan agreement, documents on the sale of another property. Prepare them before the first payment.
Further restrictions. Citizens of certain non-EEA states may be subject to additional restrictions; check with the notary. If this concerns you, discuss the method of payment with your bank before the contract.
Taxes do not depend on citizenship. PCC, VAT and the first-flat exemption work for a foreigner in the same way as for a Polish citizen. If you owned a flat abroad, ask the notary before the transaction how that affects the exemption.
Buying does not give a right of residence. The Act on Foreigners (consolidated text Dz.U. 2025 poz. 1079) contains no such basis. Owning a flat can serve as a legal title to occupy accommodation in an application for EU long-term resident status (art. 219a ust. 1, applied from 27.04.2026), but a tenancy is also enough for that.
No mortgage. Here we assume a purchase with your own funds; ask a credit adviser about a mortgage. For such a buyer the main difference between the markets is the payment schedule: in a building under construction the money goes out in instalments while you pay rent, whereas on the resale market and for a completed developer flat the contract sets the method of payment and you stop renting sooner.
What does an agent cost on the primary and secondary market?
Rules as at October 2026:
- Primary market. We do not charge you a fee for helping you buy a flat from a developer. We register you with the developer’s sales office (biuro sprzedaży) before your first independent visit, go there together with you, go through the information prospectus and the draft agreement with you, and point out what to ask the developer or a lawyer. So write to us before the visit. Our remuneration on the primary market comes from agreements with developers.
- Resale market. We work under a brokerage agreement that we conclude with you. By law it must be in writing or in electronic form on pain of nullity (art. 180 ust. 3 of the Real Estate Management Act, consolidated text Dz.U. 2026 poz. 399). The fee, and who pays it, is set in the brokerage agreement before work begins.
The agent is Vladyslav Moroz (sole trader, JDG), and liability is covered by OC insurance. A copy of the policy is attached to the brokerage agreement (art. 181 ust. 3a). We serve clients in 7 languages.
Where in Warsaw are new homes being built, and where does older housing dominate?
NBP data cover the whole of Warsaw, so we do not give prices by district here. Use the catalogue of new flats in Warsaw with developer prices to see which districts have developments that fit your floor area and budget, and compare the price with the price history on the developer’s website (art. 19a). If you want a long-established district, there may be no new developments there and resale is what remains. If you are looking for a cheaper alternative, see the comparison Ząbki, Marki or Warsaw compared.
New or resale: questions for your situation
A new flat pays off more if you answer “yes” to these questions:
- Can you wait, usually about 2 years, and pay rent in the meantime, or are you looking for a completed flat from a developer?
- Do you have PLN 72,000–144,000 on top of the price of the flat for fitting out about 48 m²?
- Do you want to pay in instalments through an escrow account and have a warranty that the seller cannot exclude?
- Do you or the other buyer already own a flat? Then on resale you would pay 2% PCC at least on that person’s share, whereas on a developer sale with VAT you would not.
The resale market pays off more if you answer “yes” to these questions:
- Do you want to move in quickly and stop paying rent?
- Are you buying your first flat and can you use the PCC exemption?
- Do you need a specific district with no new developments?
- Are you ready to check the land and mortgage register, read the contract with a translation and negotiate the price?
FAQ
Which pays off more in Warsaw: a new build or a resale flat?
On average price per square metre the two markets are almost level. According to NBP for Q2 2026 (March to May) the average transaction price in Warsaw was PLN 16,783/m² on the primary market and PLN 16,723/m² on the secondary market. What decides it is the 2% PCC tax on resale, the fit-out of a new flat, the rent you pay while the building goes up, and how your payments are protected. Citizenship changes neither the taxes nor the price.
Can a foreigner buy a flat in Warsaw without a permit from the Ministry of the Interior?
Yes. A self-contained residential flat (samodzielny lokal mieszkalny) is bought without a permit whatever your citizenship, from a developer or from a private seller, as long as it is not in a border zone (art. 8 ust. 1 pkt 1 and ust. 3 of the Act on the acquisition of real estate by foreigners, as at October 2026). Warsaw is not in that zone. A permit may be needed if you acquire, together with the flat, a share in a separate property, for example an access road (MSWiA FAQ).
What tax does the buyer pay: buying from a developer and on the resale market?
In a typical purchase from a developer the sale is subject to VAT, which is already in the price, so you do not pay PCC (art. 2 pkt 4 lit. a of the PCC Act). On the resale market, buying from a private person, the buyer pays PCC of 2% of market value: for PLN 800,000 that is PLN 16,000. Buying a first flat is exempt from PCC (art. 9 pkt 17). The rules are the same for Polish citizens and foreigners (as at October 2026).
How long do you wait for a developer flat bought during construction?
According to GUS (publication of 30.06.2026), multi-family buildings in Poland in 2025 took an average of 24.8 months from the start of construction to occupancy. If you sign at the start of construction, you will usually get the keys after about 2 years and pay rent throughout. What binds the developer is the deadline written into your own agreement (art. 35 ust. 1 pkt 7 of the Developer Act).
How do I sign a notarial deed if I do not speak Polish?
A notarial deed is drawn up in Polish. If you do not speak Polish and there is no translation into a language you understand, the notary translates the deed personally or through a sworn translator (tłumacz przysięgły), art. 87 § 1 pkt 1 of the Notaries Act. Before signing, the deed is read out, and the notary must make sure you understand its content and meaning (art. 94 § 1, as at October 2026). This applies to both the primary and the secondary market.
Will I be asked where my money comes from if I buy without a mortgage?
The notary and the agent, as obliged institutions under the AML Act, establish your identity and the purpose of the transaction, and check the origin of funds where circumstances require it (art. 34 ust. 1). These measures are mandatory for an occasional transaction of EUR 15,000 or more (art. 35 ust. 1 pkt 2). Without them the transaction is not carried out (art. 41 ust. 1). The Act gives no closed list of documents, so prepare your evidence in advance (as at October 2026).
Torn between new and resale? Write to us before your first visit to a developer’s sales office. We will go through this list with you, register you with the developer before the visit, go to the sales office together, go through the information prospectus and the draft agreement with you, and point out what to ask the developer or a lawyer. We do not charge you a fee for helping you buy a flat from a developer. Our remuneration on the primary market comes from agreements with developers.
Jawno · +48 692 649 839 · infojawno@gmail.com
This text is for information only and is not legal advice. Legal position: October 2026.