St. Julians, Malta
Dragonara Business Centre, Office 506, Dragonara Road,
Paceville, St Julian’s, STJ 3141 Malta
+356 (277) 811-04
Vienna, Austria
Doblhoffgasse 9, 1010
+43 (650) 540-49-79
All offices

Real estate investment in Poland

Foreigners can freely buy, sell and rent out apartments in Poland. You need permission from the Ministry of Internal Affairs of Poland to purchase a land plot with a house.

Statistics confirm the liquidity of investments: residential real estate prices grow every quarter by an average of 2.1%. Five years ago, an apartment of 100 m² cost an average of €189,000, and today it is sold for €270,000.

€2,697 Average price per 1 m²
of housing in Poland
2,1% Average price per 1 m²
increase per quarter
2,35—29% Buyers’ related expenses,
of the transaction amount

Cost of a 3-bedroom apartment in Poland

€1.5 million

Apartment in the centre of Warsaw

€500,000

Apartment in Warsaw,
in a 10-minute drive from the centre

€300,000

Apartment in Gdansk

What do investors buy?

The most expensive real estate is in the capital, Warsaw, and the major cities of Krakow and Gdansk.

Apartments

  • penthouses and duplexes
  • apartments

Houses

  • villas and mansions
  • townhouses

Poland residence permit or citizenship by real estate investment

Obtaining a Poland residence permit or citizenship is not connected with purchasing real estate.

40+ guides on European countries

Learn the prices for purchasing and renting a property in each country, the market dynamics and taxes on buying and selling real estate.

All countries

Get a real estate market analysis of all European countries

Download the guide

Taxes and associated costs

Purchase
Ownership
Sale

Property buyers pay a value-added tax for new builds or a transfer tax for resale properties and additional fees.

Associated costs will range from 2.35% to 29% of the purchase agreement value. When buying a new apartment worth €500,000, the investor will spend €620,000, including additional costs.

2.35—29% Of the contract value are related costs for the purchase of housing in Poland
Purchase expenses
New buildings

VAT

23%

Of the transaction amount

Secondary housing

Transfer tax

2%

Of the transaction amount

Registration fee
0.1%
Notary fee

Depends on the transaction amount

0.25—3%
Agency fee

If a real estate agency is involved in the transaction

3%

Taxes

Owners pay an annual tax, which depends on the property area. The regional governments set the tax rate. By law, the maximum rate is €0.17 per square metre of housing.

Rental income is included in the income tax base. The income tax rate is progressive from 18% to 32%.

€1,944 Approximate annual costs for maintenance of an apartment

Communal payments

Electricity, gas, water, heating, and garbage collection
€100—250 

per month

Internet, TV and telephone
€9—17 

per month

If the seller has owned a property for less than five years, they pay a capital gains tax of 19% on the difference between the sale and purchase prices.

0—19% Capital gains tax on the sale of
real estate in Poland