The short answer: yes, a foreigner can buy an apartment in Poland — and a standalone residential apartment requires no permit at all, even for non-EU citizens. Buying a new-build from a developer is tightly regulated by the Developer Act and — done properly — safe. Below is the whole journey, step by step, with your rights at every stage.
Legal basis. Acquisition of real estate by foreigners — the Act of 24.03.1920; buyer protection, escrow accounts and handover — the Developer Act of 20.05.2021 (in force since 1.07.2022). Current for 2026.
Do you need a permit? Usually not
| What you’re buying | EU/EEA/Swiss citizen | Non-EU citizen |
|---|---|---|
| Standalone residential apartment | no permit | no permit |
| House with land / plot | no permit | MSWiA permit |
The exceptions mostly concern land — for a typical Kraków apartment no permit is needed. We confirm your exact situation before you reserve.
Documents you’ll need
- Passport (or EU ID).
- Funds and their documentation — the bank and notary may ask about the source. Buying with a mortgage? Requirements and timeline — in the mortgage guide.
- PESEL — not a purchase requirement, but useful for taxes; easy to obtain.
- A sworn translator — mandatory at the notarial deed if you don’t speak Polish. We arrange one.
The process, step by step
1. Reservation. A reservation agreement takes the unit off the market. The reservation fee is capped by law at 1% of the price and counts toward the price once the developer agreement is signed.
2. The developer agreement (notarial deed). Governs the whole transaction until ownership transfer. Its notarial costs are split 50/50 between developer and buyer. The developer must first hand you the information prospectus — a document on the project, deadlines and financing. What to check — see the checklist below.
3. Payments into escrow. You never pay the developer directly — funds go to the escrow account on a schedule tied to construction progress.
4. Construction and control. You track the stages; the bank verifies progress before releasing each tranche (open account).
5. Technical handover (odbiór). You inspect the apartment and draw up a handover protocol listing defects — details and your rights below.
6. Ownership-transfer deed + keys. After the handover you sign the transfer deed at the notary (costs — customarily the buyer; we’ve calculated the rates in Taxes & notary 2026). If the developer misses the contractual transfer deadline, after an additional 120 days you may withdraw from the agreement — your payments come back.
The developer escrow account (rachunek powierniczy) — your main protection
A housing escrow account (mieszkaniowy rachunek powierniczy, MRP) is a bank account you pay your instalments into — and one the developer cannot freely draw on. Providing it is the developer’s statutory duty (art. 6 ust. 1 of the Developer Act), and the cost of running the account falls on the developer, not you (art. 14 ust. 1). The account number is stated in the developer agreement; a transfer to any other account is a red flag.
| Open MRP | Closed MRP | |
|---|---|---|
| When the developer gets the money | in tranches, after each milestone in the schedule is completed and verified by the bank (art. 17) | in one payment, after ownership is transferred |
| DFG contribution | 0.45% of the payment | 0.1% of the payment |
| How common | the vast majority of projects | rare |
You pay in step with construction: the size of each tranche depends on the actual progress of the scheduled milestones (art. 8), not on the calendar.
The Developer Guarantee Fund (DFG) is the second layer: since 1 July 2022 the developer pays a contribution on your instalments — 0.45% with an open account and 0.1% with a closed one (regulation of the Minister of Development and Technology of 21 June 2022, Dz. U. 2022 item 1341). The fund refunds your payments if, among other cases, the developer becomes insolvent, or if you exercise a statutory right of withdrawal and no refund arrives within 30 days (art. 48 ust. 1).
What to check before signing: the type of account and the bank, that the number in the agreement matches the one you transfer to, that the payment schedule is tied to construction milestones, and that the developer’s bank consents to releasing the unit free of encumbrances. The full mechanism: the developer agreement.
The developer agreement — what to check (checklist)
- Price — fixed or indexed? On what grounds can it change?
- Deadlines — construction completion, handover and ownership transfer (+ penalties for delay).
- Penalties — are they symmetric (not just against you)?
- Finishing standard — a precise annex, not generalities.
- Floor area — what happens if the as-built area differs (threshold and right to withdraw).
- Escrow account — type and bank.
- Payment schedule — tied to construction stages, not calendar dates.
- The plot’s land register — encumbrances in sections III and IV.
We read every agreement before you sign — it’s part of our service.
The handover — how to do it right
- Schedule it in daylight and bring a snagging professional (spirit level, thermal camera in winter, moisture meter) — 300–600 zł, repays itself many times over.
- Check: wall and floor geometry, windows and doors (adjustment, seals), installations, ventilation, the as-built floor area.
- Put every defect in the protocol. The developer has 14 days to respond to reported defects and 30 days to fix the accepted ones (statutory deadlines).
- An essential defect (one preventing normal use of the apartment) gives you the right to refuse the handover — and further down the procedure, even to withdraw from the agreement.
- After the handover you still have the statutory warranty (rękojmia) — defects can be reported later too.
The full procedure, a printable checklist and the difference between essential and non-essential defects: apartment handover from a developer in Kraków.
Buying remotely — without coming to Poland
The entire process can run remotely: choosing via video tours, documents online, and the deeds signed by a representative under a notarised power of attorney (issued abroad with an apostille or at a Polish consulate). A sworn translator is mandatory at the deed.
What does it all cost?
For a new-build the extras beyond the price are low: ~0.4–0.5% of the price (notary fee, copies, court fees; VAT is already in the price, no PCC). On a 500,000 zł flat that is about 2,050 zł at the deed; on the secondary market add 2% PCC — 10,000 zł — unless the first-home exemption applies (it covers foreigners too). Run your own numbers in the purchase costs calculator; full tables and legal basis: Taxes & notary when buying 2026. Prices by district: Kraków apartment prices; choosing a location: Kraków districts.
Frequently asked questions
Can a Ukrainian / Belarusian / Russian citizen buy an apartment in Poland? Yes — a standalone residential apartment requires no permit regardless of citizenship. A house with land requires an MSWiA permit for non-EEA buyers.
What if the developer delays construction? The agreement fixes deadlines and penalties. If the ownership transfer is overdue, after an additional 120-day period you may withdraw with a full refund.
Can I negotiate with the developer? Often yes — especially on the last units of a project, cash purchases or bundles (storage room, parking). We negotiate for you.
How long does buying take? A completed apartment: 4–8 weeks from reservation to deed. Under construction: the developer’s schedule plus handover and the final deed.
Yuri Kan — Founder, KrakowInvestThis material is for information only and is not legal, tax, financial or investment advice. Figures are indicative as of the publication date. Consult licensed professionals before making decisions. →