A Dubai-based entrepreneur has found a Warsaw apartment she wants to buy. The price is right, the location is excellent, and the developer is ready to sign. Then the questions start: does she need a government permit? Which notary handles the deed? How long will the money transfer take? The procedure looks manageable on paper – until cross-border ownership rules, currency controls, and Polish land-registry formalities enter the picture.
UAE nationals can buy residential and commercial property in Poland, but the process differs from a domestic purchase in several important respects. Non-EEA buyers must obtain a permit from the Minister of Internal Affairs and Administration before acquiring agricultural land or shares in companies that own real estate – though most urban apartments are exempt. The full purchase cycle, from due diligence to land-registry registration, typically takes three to six months.
This guide walks through every stage: permit rules, due diligence, the notarial deed, land-registry entry, tax obligations, and three business scenarios drawn from the UAE investor perspective. Common mistakes and a practical checklist are included for each step.
Does a UAE national need a permit to buy property in Poland?
The starting point matters. Poland's real-estate acquisition rules distinguish between EEA nationals – who enjoy near-automatic access – and third-country nationals, a category that includes UAE passport holders. The governing framework is the Act on the Acquisition of Real Estate by Foreigners (ustawa o nabywaniu nieruchomości przez cudzoziemców). The Ministry of Internal Affairs and Administration (MSWiA) is the competent authority for permits, and the National Court Register (Krajowy Rejestr Sądowy, KRS) records company ownership where indirect acquisition is involved.
The permit requirement applies to: agricultural land of any size, forest land, and shares in Polish companies whose assets include real estate. Most urban apartments – a Warsaw flat, a Kraków studio, a Gdańsk holiday unit – fall outside the permit obligation. A UAE buyer can sign a notarial deed for a standard residential apartment without any prior ministerial approval. That exemption covers the majority of transactions UAE investors actually pursue.
Where a permit is required, the applicant submits to MSWiA: a certified copy of the passport, proof of ties to Poland (business activity, family, long-term lease), a legal description of the property, and evidence that acquisition does not threaten national security or public order. Processing takes up to two months, extendable by one further month in complex cases. Fees are modest – around PLN 1,570 for the permit application. Failure to obtain a required permit renders the transaction void, an irreversible consequence with no cure after the fact.
Our team secured permit clearance for a UAE-based family office acquiring a mixed-use building in the Małopolska region (spring 2025). Early submission of the ties-to-Poland documentation reduced processing time to six weeks.
What does the due diligence process involve?
Due diligence in Poland centres on three official registers. The Land and Mortgage Register (księga wieczysta), maintained electronically by the district courts under Ministry of Justice oversight, reveals ownership title, mortgages, easements, and any pending claims. Every registered property has a unique KW number, and searches are free via the public online portal. A buyer who skips this step risks inheriting an undisclosed mortgage – a common and costly mistake.
Beyond the land register, a UAE buyer should verify: the local spatial-development plan (miejscowy plan zagospodarowania przestrzennego) or zoning decision, which governs permitted use; the building permit and occupancy certificate for new-build properties; and the seller's tax-clearance status. For commercial property, lease agreements and tenant rights must be reviewed, since Polish tenancy law gives commercial tenants significant protections. A real estate lawyer Warsaw-based or with Polish qualification is essential at this stage.
- Confirm the KW number and search all four sections of the land register
- Check for any enforcement proceedings at the relevant district court
- Verify the spatial-development plan or obtain a zoning certificate
- Review occupancy permits and technical inspection records
- Obtain a tax-clearance certificate from the seller
Due diligence typically takes two to four weeks. For a developer pre-sale (off-plan purchase), an escrow account held by a bank or notary is mandatory under Polish consumer-protection legislation – the developer must place buyer funds in a separate account before construction begins. This protection is automatic for residential units; it does not apply to commercial lease arrangements or land purchases.
How does the notarial deed and payment process work?
Polish law requires every real-estate transfer to be executed as a notarial deed (akt notarialny) before a Polish notary (notariusz). There are no exceptions. The notary verifies identity documents – a UAE passport is accepted – checks the land register in real time, reads the deed aloud, and registers the transfer with the land registry on the same day via the electronic EWAN system. The buyer does not need to be physically present if they grant a notarial power of attorney in advance; remote signing via a foreign notary with apostille is accepted.
Payment from a UAE bank account requires a SWIFT transfer to a Polish bank account or notary escrow. Polish anti-money-laundering law (ustawa o przeciwdziałaniu praniu pieniędzy, AML) requires the notary to verify the source of funds for transactions above EUR 15,000 – which covers virtually all real-estate deals. A UAE buyer should prepare: bank statements for the past 12 months, a letter from their UAE bank confirming the source of funds, and any corporate documentation if purchasing through a company. Failure to provide this documentation can delay or block the signing appointment.
Notarial fees are set by regulation on a sliding scale. For a property priced at PLN 1,000,000 (approximately EUR 230,000), the notarial fee is capped at roughly PLN 5,110 plus VAT. Tax on civil-law transactions (podatek od czynności cywilnoprawnych, PCC) is 2% of the transaction value for second-hand properties – a PLN 1,000,000 purchase therefore attracts PLN 20,000 in PCC. New-build purchases from a VAT-registered developer are subject to 8% or 23% VAT instead of PCC, depending on the property type.
We assisted a UAE investor in structuring a purchase of two Warsaw commercial units through a Polish limited-liability company (spółka z ograniczoną odpowiedzialnością, sp. z o.o.) in the Mazowieckie region (autumn 2024). Using a corporate vehicle reduced the AML documentation burden and provided a clear structure for future rental income.
What are the ongoing tax and registration obligations?
Land-registry registration follows the notarial deed automatically when the notary submits the EWAN filing. The court has 30 days to process the entry, though backlogs can extend this to 60 days in busy districts. Until registration is complete, the buyer holds equitable title but the land register still shows the previous owner – a risk period during which a second sale to a bona fide third party could, in theory, override the first. Polish land-register law protects good-faith purchasers, so prompt registration is not merely administrative; it is protective.
Annual real-estate tax (podatek od nieruchomości) is levied by the relevant municipality (gmina) at rates set locally within statutory ceilings. For commercial property in 2025, the ceiling is PLN 33.10 per square metre per year. Residential property is taxed at a much lower rate. The buyer must notify the gmina within 14 days of acquisition.
For UAE nationals earning rental income from Polish property, Polish income tax applies. Non-residents may choose between a flat 8.5% lump-sum tax on gross rental receipts (up to PLN 100,000 per year) or the general progressive scale. The UAE-Poland double-taxation treaty allocates taxing rights on rental income to Poland, so Polish tax is primary. UAE tax residents will generally not face additional UAE tax on Polish rental income, but local UAE tax advice should confirm this. Buying property in Poland through a sp. z o.o. shifts the income to corporate tax at 9% (small taxpayer) or 19% CIT, which may be more efficient for higher-yield portfolios – see the decision matrix at sp. z o.o. vs SA – decision matrix for UAE investors.
Three business scenarios for UAE buyers
Understanding how the rules apply in practice is easier through concrete scenarios. Each scenario below represents a common UAE-investor profile. The permit, tax, and structuring answers differ in each case.
Scenario 1 – Individual buying a Warsaw apartment. A UAE national purchasing a residential flat in central Warsaw for personal use or rental income needs no MSWiA permit. The process runs: due diligence (two weeks), notarial deed, PCC payment within 14 days, land-registry filing. Total elapsed time: six to ten weeks. Total transaction costs: roughly 3–4% of purchase price (PCC, notarial fee, agency fee if applicable).
Scenario 2 – UAE company acquiring a commercial building. A UAE-registered company buying a Warsaw office building must obtain an MSWiA permit (up to two months) unless the company has its registered seat in the EEA. Structuring the acquisition through a Polish sp. z o.o. subsidiary avoids the permit requirement entirely and provides a local entity for VAT registration and lease management. For a comparison of entity types, see sp. z o.o. vs SA – decision matrix for UAE investors. The sp. z o.o. can be incorporated in five to seven business days via the online S24 system.
Scenario 3 – UAE investor buying agricultural land near a growing city. Agricultural land acquisition by a non-EEA buyer always requires an MSWiA permit plus compliance with the Agricultural Property Act (ustawa o kształtowaniu ustroju rolnego), which grants the Agricultural Property Agency (Krajowy Ośrodek Wsparcia Rolnictwa, KOWR) a pre-emption right. KOWR has one month to exercise that right after the preliminary agreement is filed. This scenario is the most complex and the longest – allow four to six months minimum. Buyers interested in how Czech Republic nationals navigate similar rules will find a useful comparison at buying property in Poland as a Czech Republic national.
For a step-by-step comparison with a Polish national's purchase process, see buying property in Poland as a Polish national – full guide.
To receive an expert assessment of your UAE-to-Poland acquisition structure, contact info@kordeckipartners.com.
What to prepare – checklist
A well-prepared buyer moves faster and avoids last-minute deal failures. The following items should be in hand before instructing a notary.
- Valid UAE passport (certified translation into Polish if required by the notary)
- Proof of source of funds: 12 months of bank statements and a bank letter
- Polish Tax Identification Number (NIP) – obtained free of charge from the tax office (urząd skarbowy) within one to two days
- Power of attorney (notarised and apostilled) if you will not attend the signing in person
- Corporate documents if purchasing through a company (UAE or Polish), including a certified translation
The NIP is easy to overlook. Without it, the notary cannot complete the PCC tax declaration, and the signing cannot proceed. Allow at least three business days to obtain it before the scheduled deed appointment.
Frequently asked questions
Q: Can a UAE national get a mortgage from a Polish bank?
A: Polish banks do offer mortgages to non-residents, but the criteria are stricter than for Polish nationals. Most banks require a minimum 30–40% down payment from non-EEA buyers, proof of stable income in a recognised currency, and a Polish bank account. The application process typically takes four to eight weeks. Engaging a Polish mortgage broker familiar with non-resident applications significantly increases approval chances.
Q: How long does the full purchase process take for a UAE buyer?
A: For a standard Warsaw apartment with no permit requirement, the process from first offer to land-registry entry typically takes eight to twelve weeks. Where an MSWiA permit is needed, add two to three months. Agricultural land with KOWR pre-emption rights adds a further one-month waiting period on top of the permit timeline. Starting due diligence and NIP registration in parallel with any permit application saves the most time.
Q: Is it better to buy Polish property personally or through a company?
A: The answer depends on the buyer's goals. Personal ownership is simpler and cheaper for a single residential unit held long-term. A Polish sp. z o.o. is more efficient when: the buyer holds multiple properties, rental income is significant, or the buyer wants to avoid the MSWiA permit requirement for commercial acquisitions. Corporate ownership also facilitates future sale of the investment by transferring shares rather than real estate, which can reduce transaction costs. Tax advice specific to the UAE-Poland double-taxation treaty should be obtained before deciding.
About KORDECKI & Partners
KORDECKI & Partners is a law firm based in Warsaw and Krakow, advising business clients across 30 jurisdictions. Our team combines expertise in Polish and international law with a practical approach to real estate acquisition, due diligence, and cross-border structuring. We work with Polish entrepreneurs, foreign investors, and in-house legal teams. To discuss your situation, contact info@kordeckipartners.com.
Disclaimer: This publication is provided for informational purposes only and does not constitute legal advice. The information herein should not be relied upon as a substitute for professional legal counsel tailored to your specific circumstances. KORDECKI & Partners assumes no liability for actions taken or not taken based on the contents of this material. For advice regarding your particular situation, please contact info@kordeckipartners.com.