Investment property: Poland
Poland is the largest market in Central Europe and an EU member with a consistently growing economy; investor interest concentrates in Warsaw, Krakow, Wroclaw and Gdansk.
EU and EEA citizens face no purchase restrictions. Buyers from other countries should know the key rule: a house with land requires a permit from the Ministry of Interior, while an ordinary apartment can be bought by a foreigner freely, with no permit at all. Poland has no golden visa: buying property grants neither a residence permit nor any other migration rights, and status is obtained on the usual grounds - work, business or study.
We run the purchase the way it should be done on a mature market: selecting a property for your goal - rental, capital preservation or a family home, vetting the developer or the resale title in the land and mortgage register, managing the notarial transaction, and structuring the ownership, including a purchase through a Polish company where appropriate. If a Ministry of Interior permit is required, we handle that process, and we honestly keep the question of legal residence separate from the purchase and address it on its own.
When a ministry permit is needed
The Act on the Acquisition of Real Estate by Foreigners requires a permit from the Minister of Interior and Administration (MSWiA) for buyers from outside the EU and EEA. A flat held as a separate unit together with its share in the land under the building is exempt: it can be bought without a permit regardless of citizenship or residence status. A permit is needed for a house with a plot, for land, and for buying shares in a Polish company that owns real estate. The stamp duty for the permit is PLN 1,570, about $410. A purchase made without a required permit is void.
We will calculate online the full purchase cost for your budget: taxes, fees and transaction costs.
Taxes on purchase and ownership
| Payment | Amount |
|---|---|
| Secondary market: civil law transactions tax (PCC) | 2% of market value, paid by the buyer |
| New build from a developer: VAT | included in the price, 8% for flats up to 150 m², 23% for larger and non-residential units |
| Notary and land register entry | per the notarial tariff with a statutory cap |
| Annual property tax | up to PLN 1.25 per m² in 2026; for a 60 m² flat that is up to PLN 75, ~$20 |
Renting and selling
Private residential rental income is taxed at a flat rate on revenue (ryczałt): 8.5% up to PLN 100,000 a year, about $25,600, and 12.5% above. Expenses are not deductible. A sale within five years, counted from the end of the year of purchase, is taxed at 19% of the gain; after that the sale is tax-free.
Dollar amounts at the European Central Bank rate of 05.10.2026, rounded up.
What we do
- Property shortlist for your investment goal
- Legal due diligence on the property
- End-to-end transaction support
- Ownership structuring (company, trust)
- Property management and letting
See also
Company formation · Business account · Personal account · Country taxes · All country programs
FAQ
Can a foreigner buy property in Poland?
Does buying property grant residency in Poland?
Where do we start?
Does a foreigner need a permit to buy a flat in Poland?
What taxes apply when buying a flat in Poland?
How is rental income from a flat taxed in Poland?
How much tax is due when selling a flat in Poland?
Which property in Poland fits your goal?
We explain whether you need a purchase permit in Poland, shortlist apartments in Warsaw and other cities and review the documents. Every country is in the searchable catalogue.
The Murblz consultant replies straight away in the chat on this page. Describe your situation and we will work it out together.
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