You have found a resale (second-hand) flat in Warsaw, the seller wants to sign a preliminary agreement (umowa przedwstępna) and take a deposit, and every document you are shown is in Polish. Before you sign or transfer anything, check seven things: the land and mortgage register (księga wieczysta, all four sections), the kind of right you are buying, who lives in the flat and who is registered there, arrears to the owners’ association or housing cooperative, the building’s documents, the full cost of buying, and the form of the preliminary agreement itself. As a foreigner you add an eighth: the permit question, translations and the language of the notarial deed. In short, the flat itself needs no permit, but you need to understand every document before you sign. Laws and amounts are given as of October 2026.
A resale flat comes with no escrow account (mieszkaniowy rachunek powierniczy) and no information prospectus (prospekt informacyjny): the Developer Act imposes those duties only on developers (consolidated text, Journal of Laws (Dz.U.) 2026, item 880). What protects you is what you check yourself and what you write into the agreement.
Resale flat checklist at a glance
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| What to check | Where or who to ask | What to watch for |
|---|---|---|
| Land and mortgage register | the online register viewer, by number | owner in Section II, entries in Section III, mortgage in Section IV, notes of pending applications |
| Type of right | the register, the seller’s deed of acquisition | ownership, cooperative ownership right, land after conversion |
| Who lives in the flat | the seller, the tenancy agreement | a fixed-term tenant, people registered at the address |
| Arrears | the association’s manager or the cooperative | a certificate of no arrears, dated close to signing |
| Building and flat | the manager, the seller | inspection reports, energy performance certificate |
| Costs | the notary | PCC tax, notary’s fee, court fees |
| Preliminary agreement | the notary | notarial form, a fixed date, the claim entered in the register |
| Your situation as a foreigner | the notary, a sworn translator | permit, translations, the language of the deed |
The land and mortgage register: how to read it before the preliminary agreement
Ask the seller for the register number. Registers are public (Article 2 of the Land and Mortgage Register Act, Journal of Laws 2026, item 1066), and viewing a register by its number in the Ministry of Justice system is free (Article 36⁴(6)). A printout of the online view does not have the force of a document issued by the court (Article 36⁴(7)).
The register has four sections (Article 25(1)). Read all of them, not only Section II:
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| Section | What it contains | What to check |
|---|---|---|
| I | description of the property | whether the address, flat number and floor area match the listing |
| II | ownership and perpetual usufruct | whether the seller is entered as owner; whether there are co-owners who must also sign |
| III | limited property rights (such as easements or a life annuity, dożywocie), restrictions on disposal, other rights and claims | whether someone has a right to live in the flat, whether another buyer’s claim is entered |
| IV | mortgages | which bank holds a mortgage and how it will be repaid from the price |
A mortgage in Section IV does not rule out the purchase. Before the preliminary agreement, agree which part of the price will repay it and how. Ask the seller for the bank’s statement of the amount outstanding and its consent to delete the mortgage once repaid, and write this into the agreement.
What the register protects, and where that protection stops. A buyer who relies on the register is protected by its public credibility, but not always:
- the protection does not cover a buyer in bad faith or an acquisition free of charge (Article 6(1); Article 6(2) says when a buyer is in bad faith);
- a note of a pending application or a warning entered in the register removes it (Article 8). A note means the court has received an application it has not yet decided, so ask the seller what it concerns;
- it does not work against some rights that may not be visible in the register: rights arising by law, a life annuity, easements created by an administrative decision, a right of way of necessity and transmission easements (Article 7).
So, besides the register, read the documents under which the seller acquired the flat: the notarial deed, or the court decision confirming an inheritance.
Which right are you buying: ownership, a cooperative right or converted land?
Separate ownership of the flat (odrębna własność lokalu). You check it in the flat’s own register, as described above.
Cooperative ownership right to a flat (spółdzielcze własnościowe prawo do lokalu). This is a different right from ownership. A land and mortgage register can be opened for it but does not have to be (Article 1(3) of the Land and Mortgage Register Act), and without a register no mortgage can be created over it to secure a loan. If the listing mentions a cooperative right, ask the seller whether a register exists before you go any further.
Land formerly held in perpetual usufruct (użytkowanie wieczyste). Perpetual usufruct of land built up for housing turned into ownership on 1 January 2019 (Article 1(1) of the Conversion Act, Journal of Laws 2025, item 6). A conversion fee is paid for 20 years from the date of conversion (Article 7(6)), by 31 March each year (Article 7(5)). The obligation passes to each new owner, and within 30 days of the purchase the buyer asks the office for a certificate stating the fee and how long it is still due (Article 11(1)). Before the agreement, ask the seller for the conversion certificate and for proof that the fees are paid up to date.
The municipality’s right of first refusal (prawo pierwokupu). The municipality has this right, among other cases, on the sale of a property entered in the register of monuments, a property in a regeneration area where a municipal resolution provides for it, and a property in a Special Regeneration Zone (Article 109(1)(4), (4a) and (4b) of the Real Estate Management Act, Journal of Laws 2026, item 399). It may exercise the right within a month of being notified of the sale agreement (Article 110(2)), which makes the transaction longer. For a building in the register of monuments, the right exists only if it is shown in the land and mortgage register (Article 109(3)(5)). Ask the notary whether it applies to your flat.
Who lives in the flat and who is registered there?
A tenant. The buyer takes the seller’s place in the tenancy (Article 678 § 1 of the Civil Code, Journal of Laws 2026, item 795). If the tenancy is for a fixed term, in writing with a certified date (data pewna), and the flat has been handed over to the tenant, you cannot end it simply because you bought the flat (Article 678 § 2). If the flat is let, ask for a copy of the tenancy agreement before you sign the preliminary agreement.
Registration of residence (zameldowanie). Registration serves only to record residence (Article 28(4) of the Population Records Act, Journal of Laws 2026, item 384), so on its own it gives nobody a right to the flat. If a registered person has moved out and not deregistered, the office deregisters them by decision, of its own motion or on the owner’s application (Article 35). The law does not require a certificate that nobody is registered at the address when a flat is sold. Data from the register of residents can be released to a person who shows a legal interest (Article 46(2)(1); legal position as of October 2026), so start by asking the seller who is registered there.
The safest approach is to write into the preliminary agreement that the seller will deregister everyone and hand over the flat free of people and belongings by a set date, and to agree which part of the price is paid only after handover.
Does the flat have arrears to the owners’ association or the cooperative?
Advance payments for management costs in an owners’ association (wspólnota mieszkaniowa) are due by the 10th of each month (Article 15(1) of the Act on the Ownership of Premises). In a housing cooperative (spółdzielnia mieszkaniowa) the deadline is also the 10th, unless the statute sets a later day (Article 4(6²) of the Housing Cooperatives Act). In a cooperative, the charges are owed jointly with the holder of the right by adults who live with them permanently (except adult descendants they support) and by people who actually use the flat (Article 4(6)).
Ask the seller for a certificate from the manager or the cooperative confirming there are no arrears, dated as recently as possible, and write into the agreement that the seller will produce one again before the deed. Ask at the same time about the monthly charges and any planned resolutions, for example on repairs.
The building and the flat: which documents to see
Building inspections. The owner or manager of a building must commission checks: at least once a year of gas installations and chimney flues, and at least once every 5 years of the building’s technical condition and its electrical and lightning protection systems (Article 62(1)(1)(c) and (2) of the Construction Law, Journal of Laws 2026, item 524). In buildings with a built-up area of more than 2,000 m², the check takes place twice a year, by 31 May and by 30 November (Article 62(1)(3)). Ask the manager for the latest reports: they show the state of the building, the flues and the gas and electrical installations before you start paying for their repair.
Energy performance certificate (świadectwo charakterystyki energetycznej). The seller hands it over at the notarial deed (Article 11(1)(1) of the Act on the Energy Performance of Buildings, Journal of Laws 2024, item 101), and you cannot waive your right to receive it (Article 11(4)). If a certificate has already been issued, its figures should appear in the listing (Article 13). Ask for it before the preliminary agreement: it shows how much energy the flat needs.
What will you pay on top of the price?
PCC. On a resale purchase you pay civil law transactions tax (podatek od czynności cywilnoprawnych, PCC) of 2% of the market value, collected by the notary (Articles 4(1), 6(1)(1), 7(1)(1)(a) and 10(2) of the PCC Act, Journal of Laws 2026, item 191). Since 31 August 2023, buying a first home has been exempt, including a cooperative ownership right (Article 9(17)). Where two people buy together, the Supreme Administrative Court (NSA), in its judgment of 7 April 2026 (III FSK 281/25), held that the exemption can apply proportionally to the buyer who meets the conditions. That is a judgment in a single case, so before the deed ask the notary how they will calculate PCC.
Notary’s fee (taksa notarialna). For the sale of a flat, the notary may charge at most half the maximum rate (§ 6(19) of the regulation on maximum notarial fees, Journal of Laws 2024, item 1566). For a value between PLN 60,000 and PLN 1,000,000, the maximum rate is PLN 1,010 plus 0.4% of the amount above PLN 60,000 (§ 3(5)). 23% VAT is added. For a mortgage securing a housing loan, the fee is at most a quarter of the rate (§ 7(1)(1)), and each extract of the deed (wypis) costs PLN 6 per page or part of a page (§ 12(1)).
Court fees (Act on Court Costs in Civil Cases, Journal of Laws 2025, item 1228): entry of ownership PLN 200 and entry of a mortgage PLN 200 (Article 42(1)), opening a new register PLN 100 (Article 44(1)(1)), entry of a claim PLN 150 (Article 43(3)), and deleting an entry costs half of these amounts (Article 46).
Example as of October 2026 (our own calculation under the rules above, without a loan):
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| Price of the flat | PLN 600,000 | PLN 800,000 |
|---|---|---|
| PCC 2% (no exemption) | PLN 12,000 | PLN 16,000 |
| Notary’s fee for the sale, maximum net | PLN 1,585 | PLN 1,985 |
| Notary’s fee with 23% VAT | PLN 1,949.55 | PLN 2,441.55 |
| Entry of ownership in the register | PLN 200 | PLN 200 |
| Total (without extracts) | PLN 14,149.55 | PLN 18,641.55 |
These are maximum amounts. The notary may set a lower fee, and with the PCC exemption the largest item disappears. Your citizenship changes none of these figures. A sworn translator, if you need one, is a separate cost not shown in the table: ask for a quote when you book.
The preliminary agreement: ordinary written form or a notarial deed?
The preliminary agreement must set out the essential terms of the sale (Article 389 § 1 of the Civil Code). Write in a specific date for the final agreement. If there is none, and neither party sets a date within a year of signing the preliminary agreement, the final agreement can no longer be demanded (Article 389 § 2).
The form decides what you can do if the seller backs out:
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| Ordinary written form | Notarial deed | |
|---|---|---|
| If the other party avoids signing the sale | damages (Article 390 § 1) | you can demand the sale agreement itself (Article 390 § 2 read with Article 158 of the Civil Code) |
| Entry of the claim in the register | no | yes, in Section III (Article 16(2)(2) of the Land and Mortgage Register Act) |
| Limitation of claims | one year from the day the sale was due to be signed (Article 390 § 3) | the same |
An entered claim also works against rights acquired later by other people (Article 17 of the Land and Mortgage Register Act). If the seller tries to sell the flat to someone else, the entry protects you. It costs PLN 150, and deleting it PLN 75 (as of October 2026). If a year passes from the entry and nobody has applied to enter the right itself, the owner can demand that the claim be deleted unilaterally (Article 19(1)), so plan the final sale for less than a year after the entry.
For a foreign buyer the notarial form has a second advantage: the preliminary agreement is then a notarial deed, so the rules on language and translation described below apply to it as well.
If you are buying with a loan, write into the preliminary agreement a date that leaves time for the bank’s decision, and what happens to the money you paid if the bank says no. Check, too, whether the draft calls that money a deposit (zadatek) or an advance payment (zaliczka): the two words have different consequences in Polish law, so have them explained before you sign.
Is the asking price in line with the market?
Average asking prices on Warsaw’s resale market in 2026 were higher than average transaction prices. According to the National Bank of Poland (NBP), in Q2 2026 (March to May) the average asking price was PLN 19,059/m² and the average transaction price PLN 16,723/m², a gap of about PLN 2,300/m² (our own calculation from NBP data). The Metrohouse and Credipass barometer gives an average transaction price for Warsaw of PLN 15,823/m² for the same quarter. That is a different sample (transactions of one agency network), so do not average it with the NBP figure. As of 7 October 2026, the NBP database has no data yet for Q3 2026.
An average says nothing about a particular flat, but it shows that the price in the listing is a starting point for negotiation. How resale compares with buying from a developer is covered in new build or resale in Warsaw: the comparison.
Buying as a foreigner: permit, Polish documents and the deed
Do you need a permit? A self-contained flat (samodzielny lokal mieszkalny) can be bought without a permit from the Ministry of the Interior and Administration (MSWiA), whatever your citizenship, except in the border zone (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: in Mazowieckie, the 2005 regulation on the border zone (Journal of Laws 2005, No. 188, item 1580) lists only Sarnaki and Stara Kornica. A garage unit, or a share in one, linked to your housing needs is also exempt (Article 8(1)(1a)). The share in the land and common parts that comes with the flat needs no permit. According to the Ministry’s FAQ, a share in a separate property sold together with the flat, such as an access road or part of the estate, does need a permit for a buyer the Act covers. Citizens of the EEA and Switzerland need no permit at all (Article 8(2)); British citizens have been under the general rules since 1 January 2021, except beneficiaries of Article 10 of the Withdrawal Agreement. Anyone who also holds Polish citizenship is not a foreigner under the Act (Article 1(2)(1)). Where a permit is required, a purchase without it is invalid (Article 6(1)), so check in the register and in the draft exactly what the deed will transfer.
Documents you cannot read. The register, the association’s certificate, the inspection reports and any tenancy agreement will be in Polish, and the seller’s draft of the preliminary agreement may be too. Have the key ones translated before you sign anything. A sworn translator (tłumacz przysięgły) makes and certifies written translations and interprets orally (Article 13 of the Sworn Translator Act, Journal of Laws 2019, item 1326); the Minister of Justice keeps the list of sworn translators and publishes it (Articles 6(2) and 10). For the Polish words you will meet in these papers, see Polish property terms explained in English.
The deed in a language you understand. A sale of property must be made by notarial deed (Article 158 of the Civil Code). Notarial acts are performed in Polish; at a party’s request, the notary may also perform the act in another language, personally or with a sworn translator (Article 2 § 3 of the Law on Notaries, Journal of Laws 2026, item 614). If you do not know Polish and no translation into a language you know is attached, the notary translates the deed personally or through a translator (Article 87 § 1(1)). Before signing, the deed is read out, and the notary must make sure you understand its content and meaning (Article 94 § 1). If you can sign only in an alphabet the notary does not know, the notary records that it is your signature (Article 87 § 1(5)). Tell the notary in advance which language you need, so a translator can be booked.
What the notary will ask of you. The notary establishes your identity from your documents (Article 85) and, because a foreigner is acquiring property, writes your citizenship into the deed (Article 92 § 1(4a)). If you have a PESEL number, the notary first checks that it has not been restricted (zastrzeżony) (Article 85 § 2a). The notary is also an obliged institution under the Polish AML Act (anti-money-laundering; Article 2(1)(13)(a), Journal of Laws 2025, item 644): for an occasional transaction of €15,000 or more, they apply customer checks, including identification (Article 35(1)(2)), and examine the source of funds where the circumstances justify it (Article 34(1)). Keep papers showing where the money comes from at hand.
Renting while you buy, and a loan. If you rent in Warsaw now, the handover date in the preliminary agreement also tells you when to give notice on your own tenancy. Ask a mortgage adviser (doradca kredytowy) about the loan, and build the bank’s decision into the agreement’s dates, as described above.
Residence. Buying a flat does not give you a residence permit: the Act on Foreigners (Journal of Laws 2025, item 1079) contains no ground linked to owning property. Since 27 April 2026, a flat you own counts as legal title to accommodation if you apply for EU long-term resident status (Article 219a(1)); a rented flat counts too. On its own, ownership gives you no status (as of October 2026).
After completion. Letters from the association or cooperative, the city office and the tax office will arrive in Polish. Before the deed, arrange how you will receive them and how you will pay the monthly advance by the 10th and, if the land was converted, the conversion fee by 31 March. If the flat is in a pre-war building, also read our extra checks for a flat in a pre-war tenement.
FAQ
Do I need a permit to buy a resale flat in Warsaw if I am not an EU citizen?
Not for the flat itself. A self-contained flat (samodzielny lokal mieszkalny) can be bought without a permit from the Ministry of the Interior and Administration (MSWiA) whatever your citizenship, except in the border zone, and Warsaw is not in it (Article 8(1)(1) and 8(3) of the Act on the Acquisition of Real Estate by Foreigners, as of October 2026). The share in the land and common parts that comes with the flat needs no permit either. According to the Ministry’s FAQ, a share in a separate property sold with the flat, such as an access road, does.
I do not speak Polish. Can the notarial deed be in English?
The deed is made in Polish, but at your request the notary can also perform it in another language, personally or with a sworn translator (Article 2 § 3 of the Law on Notaries). If you do not know Polish and no translation into a language you know is attached, the notary translates the deed (Article 87 § 1(1)), reads it out and must make sure you understand it (Article 94 § 1). Legal position as of October 2026.
What can I do if the seller backs out after the preliminary agreement?
That depends on its form. Under an ordinary written preliminary agreement you can claim only damages (Article 390 § 1 of the Civil Code). If it was made as a notarial deed, you can ask the court to order the sale itself (Article 390 § 2 read with Article 158) and have your claim entered in the land and mortgage register. Legal position as of October 2026.
The flat I want is let. Do I have to keep the tenant?
The buyer takes the seller’s place as landlord (Article 678 § 1 of the Civil Code). If the tenancy is for a fixed term, in writing with a certified date (data pewna), and the tenant has moved in, you cannot end it because of the sale (Article 678 § 2, legal position as of October 2026). Ask for a copy of the tenancy agreement before you sign the preliminary agreement.
Do foreigners pay more tax when buying a resale flat in Poland?
No. Tax does not depend on citizenship. On a resale flat the buyer pays civil law transactions tax (PCC) of 2% of the market value, collected by the notary (Article 7(1)(1)(a) of the PCC Act, as of October 2026). A first-home purchase can be exempt under Article 9(17); ask the notary whether you qualify.
Does buying a flat in Warsaw give me a residence permit?
No. The Act on Foreigners contains no ground for residence linked to owning property. Since 27 April 2026, a flat you own counts as legal title to accommodation when you apply for EU long-term resident status (Article 219a(1)), and a rented flat counts too, but ownership on its own gives you no status (as of October 2026).
This text is for information only and is not legal advice. Legal position as of October 2026.
Found a resale flat in Warsaw? Browse resale flats for sale in Warsaw on our site or write to us before you sign the preliminary agreement. We work in 7 languages, including English. The agent is Vladyslav Moroz, sole trader (JDG) with OC liability insurance. Our fee, and who pays it, are agreed individually in our written agreement (umowa pośrednictwa).
Jawno · +48 692 649 839 · infojawno@gmail.com