Buying property in Poland as a Ukraine national

A Ukrainian national living in Warsaw decides to stop renting and buy a flat. The process looks manageable at first glance – find a property, sign a contract, register ownership. In practice, permit requirements, tax obligations, and notarial formalities create real friction, especially for buyers whose legal status in Poland is still evolving.

Ukrainian nationals can buy residential property in Poland without a permit from the Minister of Interior and Administration, provided they hold valid temporary protection status or a Polish residence title. This exemption applies to residential flats and houses used as a primary dwelling. Commercial real estate and agricultural land follow separate rules and may require a permit.

This guide covers the full purchase cycle: permit rules, the notarial deed, taxes, land register registration, and three business scenarios for Ukrainian buyers. It also flags the most common mistakes and answers the questions we hear most often from Ukrainian clients.

Who can buy property in Poland without a permit?

The starting point is the ustawa o nabywaniu nieruchomości przez cudzoziemców (Act on Acquisition of Real Property by Foreigners). Under that legislation, most non-EU nationals must obtain a permit before buying property in Poland. Ukrainian nationals are not EU citizens, so the general rule applies to them – with one important exception.

Ukrainians who hold a Polish residence permit (temporary or permanent), a long-term EU resident status, or a card issued under the temporary protection regime (the so-called PESEL UKR status) are treated on equal terms with EU nationals for residential purchases. This means no permit is needed for a flat or house intended as a primary dwelling. The National Court Register (KRS) and the Ministry of Interior confirm this interpretation in their published guidance.

Three situations still require a permit regardless of residence status:

Purchase of agricultural or forest land exceeding 0.3 hectares
Acquisition of a second home or investment property in certain border zones
Purchase through a company where a Ukrainian national holds a controlling interest

If a permit is needed, the application goes to the Ministry of Interior and Administration (MSWiA). Processing takes up to 2 months, extendable to 4 months in complex cases. Starting the purchase before the permit is issued forfeits the transaction and may expose the buyer to administrative sanctions.

What does the step-by-step purchase process look like?

The purchase of real property in Poland is concluded by a notarial deed – a written private contract is not legally sufficient to transfer ownership. The notary acts as a neutral officer of the state, checks the land register, and collects taxes on behalf of the tax authority. Budget roughly 6 to 10 weeks from the moment you identify a property to the date you receive the keys.

We obtained a clean title clearance and completed the notarial closing within 7 weeks for a Ukrainian client purchasing a two-bedroom flat in Warsaw's Mokotów district (autumn 2025). The main delay was gathering Ukrainian-issued documents for identity verification.

The standard steps are:

Step 1 – Due diligence: verify the land register (Księga Wieczysta) online, check for mortgages, easements, and encumbrances
Step 2 – Preliminary agreement: sign a notarial or private preliminary contract (umowa przedwstępna) and pay a deposit, typically 10% of the price
Step 3 – Financing: if using a Polish mortgage, the bank issues a credit decision within 21 to 30 days
Step 4 – Notarial deed: sign the final deed before a Polish notary; both parties must be present or represented by a power of attorney
Step 5 – Land register entry: the notary files the ownership change with the District Court (Sąd Rejonowy) maintaining the land register; registration takes 1 to 3 months

One practical note: Ukrainian documents (passport, birth certificate, marriage certificate) must be apostilled or legalised and translated by a sworn translator (tłumacz przysięgły). Allow at least two weeks for this step. Missing or improperly certified documents are the single most common reason for delays at the notary's office.

For clients leasing commercial space before committing to a purchase, we recommend reviewing lease terms carefully. Our guide on office lease review – key points for Poland tenants explains what to watch for in Polish commercial lease agreements.

What taxes and costs apply to Ukrainian buyers?

Buying property in Poland triggers several costs beyond the purchase price. Ukrainian buyers are subject to exactly the same tax rules as Polish citizens – residency for tax purposes is determined by the centre of vital interests, not nationality. Budget between 5% and 8% of the purchase price for all transaction costs combined.

The main items are:

Civil law transactions tax (PCC): 2% of the market value, paid by the buyer on the secondary market; does not apply to new-build purchases from a developer (VAT applies instead)
Notary fee (taksa notarialna): set by regulation, scaled to transaction value; for a PLN 600,000 flat, expect approximately PLN 2,000 to PLN 3,500
Land register fee: PLN 200 for the ownership entry
Sworn translation costs: PLN 100 to PLN 200 per page, depending on language and document type

New-build purchases from a developer (rynek pierwotny) are subject to VAT at 8% for flats up to 150 m² and at 23% for larger units. The developer pays VAT, but it is factored into the price. PCC does not apply in that case. Buyers of new-build property should also check whether the developer has obtained a use permit (pozwolenie na użytkowanie) – without it, the buyer cannot legally occupy the flat.

Ukrainian buyers who are Polish tax residents must declare the purchase in their annual personal income tax return if they acquired the property through a company structure or sold another Polish property within 5 years of acquisition. A real estate lawyer Warsaw-based can advise on structuring to minimise this exposure.

Three business scenarios for Ukrainian buyers

The right approach depends on why and how a Ukrainian national is buying property in Poland. Three scenarios cover the most common situations we see at the firm.

Scenario 1 – Individual buying a primary dwelling. A Ukrainian employee working in Warsaw under a temporary protection card wants to buy a two-room flat. No permit is needed. The buyer signs a preliminary agreement, arranges a Polish mortgage (Polish banks accept PESEL UKR holders), and completes the notarial deed. PCC of 2% applies on the secondary market. Total transaction time: 6 to 10 weeks.

Scenario 2 – Ukrainian entrepreneur buying commercial premises. A Ukrainian national running a Polish limited liability company (spółka z ograniczoną odpowiedzialnością, sp. z o.o.) wants to buy office space in Kraków. The purchase is by the company, not the individual. The company is a Polish legal entity, so no foreign buyer permit is required. However, if the Ukrainian shareholder holds more than 50% of shares and the property is in a border zone, an MSWiA permit may be needed. Allow an additional 2 to 4 months if that applies. For background on data-related compliance obligations that often arise in the same transaction context, see our note on data transfer from Poland to Ukraine – legal mechanisms.

Scenario 3 – Investment purchase of multiple units. A Ukrainian investor buying three flats as a rental portfolio. Each flat is a separate transaction. PCC applies to each. If the total portfolio value exceeds PLN 2 million, the buyer should consider whether a real estate holding company structure is more tax-efficient. Dutch or other EU holding structures are sometimes used – our note on buying property in Poland as a Netherlands national explains the cross-border structuring options. We secured a title clearance and completed a three-unit portfolio acquisition for a Ukrainian investor in Małopolska region (winter 2025), resolving a mortgage encumbrance on one unit before closing.

What are the most common mistakes Ukrainian buyers make?

Most problems arise not from the law itself but from process gaps. Ukrainian buyers who are unfamiliar with the Polish notarial system often underestimate the document preparation phase. A missing apostille on a Ukrainian passport copy has delayed closings by three to four weeks in several cases we have handled.

The checklist below covers what to prepare before signing anything:

Valid identity document (passport or national ID) with apostille and sworn Polish translation
PESEL number – mandatory for any property transaction; obtain from the local municipal office (urząd gminy) if not yet registered
Proof of residence status: temporary protection card, residence permit, or visa
Bank account in Poland – required for the notarial deed and for PCC payment
Power of attorney (pełnomocnictwo) in notarial form if you cannot attend the signing in person

A second common mistake is skipping the land register check. The Polish Land and Mortgage Register (Elektroniczne Księgi Wieczyste) is publicly accessible online. It shows mortgages, easements, and any claims against the property. Buying without checking it – or misreading the entries – can transfer undisclosed debt to the buyer. Personal liability for the seller's mortgage does not transfer, but the mortgage itself stays with the property.

A third mistake is signing a private preliminary agreement without notarial form. A private preliminary agreement gives the buyer only a claim for damages if the seller withdraws. A notarial preliminary agreement gives the buyer the right to demand actual performance (roszczenie o zawarcie umowy przyrzeczonej) – a much stronger position. The difference in notary cost is modest. The difference in legal protection is significant.

Frequently asked questions

Q: Can a Ukrainian national get a Polish mortgage to buy property?

A: Yes. Polish commercial banks lend to Ukrainian nationals who hold a PESEL number, a valid residence title or temporary protection card, and documented income from Polish sources. Loan-to-value ratios typically range from 70% to 80% of the property value. The credit decision process takes 21 to 30 days. Some banks require a minimum of 12 months of continuous Polish-source income before approving a mortgage application.

Q: Is there a common misconception about the permit requirement?

A: Yes. Many Ukrainian buyers assume they always need a permit from the Ministry of Interior and Administration. That assumption is incorrect for residential purchases by Ukrainians with valid Polish residence status. The permit requirement applies mainly to agricultural land, forest land, and certain investment or border-zone properties. Checking permit status with a qualified real estate lawyer Warsaw before signing a preliminary agreement takes one day and avoids unnecessary delays of up to 4 months.

Q: How long does the entire process take and what does it cost?

A: From the first property viewing to land register entry, budget 10 to 16 weeks. The notarial deed itself takes one to two hours. Land register registration by the District Court takes an additional 1 to 3 months after the deed. Total transaction costs (PCC or VAT, notary fee, translations, land register fee) range from 5% to 8% of the purchase price. Legal advice fees for a standard residential transaction are typically a fixed fee agreed in advance, not a percentage of the price.

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, title clearance, and cross-border structuring. We work with Polish entrepreneurs, foreign investors, and in-house legal teams. Our Ukrainian Desk provides full-cycle support for Ukrainian nationals buying property in Poland – from permit assessment to notarial deed and post-closing registration. To discuss your situation, contact info@kordeckipartners.com.