How to Buy Property in Poland as a Russian, Belarusian, Kazakh or Ukrainian Citizen in 2026

In brief

As of 31 October 2026, a citizen of Russia, Belarus, Kazakhstan or Ukraine can buy a flat in Poland without a special permit if it is a separate residential unit (lokal) outside the border zone: the Act of 24 March 1920 on the acquisition of real estate by foreigners exempts such a purchase from the Ministry of the Interior permit. A house with a plot, land and anything in the border zone need the interior minister's permit. Tax on a resale purchase is 2% (PCC); the price of a developer's new build already contains VAT of 8% or 23%. Poland has no separate ban for Russian or Belarusian citizens, unlike Lithuania and Finland.

How to buy a flat in Poland as a Russian, Belarusian, Kazakh or Ukrainian citizen

The first thing to understand: Polish law does not sort buyers by CIS passports, it splits them into two groups. The first group is citizens of European Economic Area states and Switzerland, who need no permit. The second is every other foreigner, including Russians, Belarusians, Kazakhs and Ukrainians. For the second group the general rule is that acquiring real estate needs a permit from the minister responsible for internal affairs (MSWiA). But the general rule has a large exception, and that exception covers most ordinary purchases.

We read the consolidated text of the Act of 24 March 1920 on lexlege.pl (state of law 28 October 2026). Three rules matter for your purchase:

• No permit is needed to acquire a separate residential unit, that is a flat with its own ownership title under the Act on ownership of premises (article 8, paragraph 1, point 1). The same applies to a garage unit for housing needs.
• That exemption does not apply to property in the border zone (article 8, paragraph 3). A flat there needs a permit.
• Citizens and companies of the EEA and Switzerland are exempt altogether (article 8, paragraph 2). Farmland and forests carry extra conditions.

If you already live in Poland there is one more exemption legal portals often mention: a foreigner with a permanent residence permit or EU long-term resident status who has lived in Poland continuously for at least five years does not ask for a permit. Check the conditions with the notary at the time of the deal, because we verified this exemption through summaries, not through the text of the article.

What needs the MSWiA permit and what does not

To plan budget and timing, it helps to put typical objects in two columns.

A permit is usually not needed for:

• a flat in an apartment building with its own land and mortgage register (księga wieczysta) entry for the unit, if the building is not in the border zone;
• a garage or parking unit as a separate unit for housing needs;
• a share in such a flat, as long as it does not make you an owner of land.

A permit is needed for:

• a detached house on its own plot;
• a plot of land, building or otherwise;
• any property in the border zone, even a flat;
• commercial premises treated under a separate procedure, and shares in companies that own real estate.

The most frequent buyer mistake in practice is treating a "flat in a townhouse" or an "apartment in a mini-house" as a separate flat. If the object has no land register entry for the unit and what is sold is a share of the building and land, the law sees the purchase of real estate with land. The check takes one query to the land register, and the notary will make it before signing anyway.

The border zone: where it lies and how to check

The border zone is defined not by a list of towns in the law on foreigners but by separate acts on border protection and by a list kept by the ministry. The text of the real estate acquisition act we read does not contain that list. Legal portals name the Tricity (Gdańsk, Gdynia, Sopot) and Szczecin among examples. We could not confirm those names against the official MSWiA list, so in this article they are a guide, not a fact. The practical conclusion is simple: if you are choosing a flat in Gdańsk or Szczecin, ask the notary before the deposit whether this address needs a permit. The answer comes from the current list.

How the MSWiA permit is obtained: procedure, timing and fee

If a permit is needed (house, plot, border zone), the process looks like this.

1. You and the seller sign a preliminary agreement or an understanding that makes the purchase conditional on the permit. You can also obtain a preliminary promise of the permit (promesa), valid for one year. The fee for it is given in sources as 98 zloty, in one source 83. 2. You file an application with MSWiA. It includes documents on the property, your passport and a justification of the purpose of the purchase. The law does not define which link with Poland is sufficient. In practice people cite Polish roots, a residence permit, a business or living in Poland. 3. The Minister of Defence may object within 14 days, and that period counts in the procedure (article 1 of the Act). 4. The statutory time limit is two months, but it does not include the time needed to obtain opinions from other bodies. Legal materials mention a practical period from two to four months up to a year, and we treat those numbers as reference, not a guarantee. 5. The fee for the permit itself is given in sources as 1,570 zloty, in one 1,400. The amount valid on the day of filing should be on the MSWiA site.

What matters about the consequences. A deal made without a required permit is void, even if every other formality was met. This is not a fine, it is the loss of the deal, so the question "is a permit needed" must be closed before paying a deposit, not after.

What is not banned in 2026: comparison with Lithuania, Latvia, Estonia and Finland

Many Russian-speaking buyers fear Poland will introduce a citizenship ban. As of 31 October 2026 we found no law in Poland that bans Russian or Belarusian citizens from buying property, and no special rules for those citizenships in the permit regime. That sets Poland apart from its neighbours: Lithuania has such a ban (with exceptions for people with residence permits and for inheritance), bills in Latvia and Estonia restricted purchases by Russians and Belarusians, and Finland passed a law banning citizens of states waging aggressive war.

Two caveats. First, Poland has a separate law on freezing the assets of persons and organisations supporting Russian aggression against Ukraine. It is not a purchase ban, but a person entered on sanctions lists cannot close a deal, because the notary and the bank must screen them. Second, rules can change. We saw in the copy of the Act on the Sejm site a note about a provision entering into force on 19 November 2026 and could not establish whether it concerns foreigners. Before the deal it is worth asking the notary whether any amendments have come into force.

Money and banks: what is checked on a purchase

For citizens of Russia and Belarus the main risk lies not in the real estate law but in bank compliance.

• Since March 2022 banks in Poland apply enhanced checks to clients from Russia and Belarus, citing the anti-money-laundering law. That is information from 2022, but the practice remains.
• The Polish regulator KNF has stated that banks must accept a foreigner's temporary identity certificate as an identity document, may not automatically refuse solely because of Belarusian citizenship and must assess each client individually. Reports of mass refusals at PKO BP collected by Belarusian outlets date from 2022, and we cannot say how it looks today.
• On a purchase the notary and the bank will ask for proof of the origin of funds: the sale agreement of your previous property, account statements, tax returns, a gift or inheritance deed, income certificates. More on this kind of document set in our article on bank checks for Russian citizens in the EU and in the list of documents from Russia and the CIS for buying abroad.
• One Russian-language source claims that since January 2026 Russia has been on the EU higher-risk list and banks apply enhanced checks to operations with Russian involvement. We could not confirm this against the official EU list, so in planning it is better to assume the worst case: a transfer will take longer and come with questions.

Practice that helps: open the Polish account early, not a week before the deal; send money by one route with a clear history; keep contracts that prove the source; do not split a transfer into many small ones, because that looks like an attempt to avoid the check.

Taxes and fees on purchase

• Resale: tax on civil-law transactions (PCC) of 2% of market value. The buyer pays, and the notary collects it at the deal. On a flat for 700,000 zloty that is 14,000 zloty. The tax office can challenge a clearly understated price, because the base is market value, not the price in the contract.
• New build (developer): no PCC; the price already contains VAT of 8% for flats up to 150 sq m and 23% for area above that threshold.
• An exemption from PCC for a "first flat" exists, but sources disagree on whether a home you own abroad affects it. We treat the question as open and advise asking the notary.
• Notary fee: maximum rates are set by a regulation, and they can be negotiated. A 2026 calculator for a flat of about 700,000 zloty gives roughly 3,370 zloty net, 775 zloty VAT on the service and 120 zloty for copies. This is the example of one calculator, not a tariff.
• Court and land register: fees for entering ownership and a mortgage are a few hundred zloty each.
• Property tax in 2026: maximum rate 1.25 zloty per sq m a year (Minister of Finance notice).
• Prices: according to NBP figures quoted in a summary, in Warsaw in the second quarter of 2026 the average transaction price of a new build was about 16,783 zloty per sq m and the offer about 18,488. A detailed budget breakdown is in our article on what you can buy in Poland for 400,000–2,000,000 zloty.

Step by step: what a purchase looks like

1. Decide the type of object: a separate flat outside the border zone, or a house, plot or border address. 2. Check the land register and whether the address lies in the zone. Ask the notary to confirm in writing whether a permit is needed. 3. Prepare documents and proof of the origin of funds. 4. If a permit is needed, file the application (or request a promesa) before the deposit. 5. Sign the preliminary agreement and pay the deposit. If you do not speak Polish, a sworn translator will be needed at the deal. 6. Order the sale deed from the notary, pay PCC and the notary fee. 7. Wait for the right to be entered in the land register and get the extract.

Typical situations

A Russian with a residence card in Warsaw buys a flat. No permit is required if the flat is in an apartment building and not in the zone. Proof of the origin of money is needed, and for mortgage terms see the article on mortgages in Poland for foreigners with a residence card.

A Belarusian without a residence permit wants to buy a house near Wrocław. An MSWiA permit is needed, because this is a house with land. Prepare a justification of the link with Poland.

A Kazakh citizen living in another country buys a flat as an investment. The law allows the purchase without a permit, but the bank and the notary will look closely at the source of money and tax residence.

A Ukrainian with PESEL UKR status. For those staying in Poland under the special law, residence rules changed in 2026, and the source we found is unofficial. The purchase of a flat is governed by the same 1920 Act, and for residence status ask the migration service.

Common mistakes

• Treating an "apartment in a house with a plot" as a flat and signing a preliminary agreement without checking the land register.
• Not asking whether the address is in the border zone and finding out after the deposit.
• Sending money at the last moment and having no documents on the source.
• Paying for a "permit" that supposedly can be bought: the decision is made by the minister, and nobody guarantees the timing.
• Comparing the listing price with market value for PCC and being surprised by an extra payment.

Questions and answers

Does a Russian citizen need an MSWiA permit to buy a flat in Poland? Usually not, if it is a separate residential flat in an apartment building and not in the border zone. A house with a plot, land and border addresses need a permit.

Is it banned in Poland to sell property to Russians and Belarusians? As of 31 October 2026 we found no such ban. The exception is people on sanctions lists, with whom a notary and a bank cannot work.

How long does the MSWiA permit take? The statutory period is two months, not counting opinions of other bodies. In practice estimates run from two to four months up to a year, so plan a reserve.

What tax does a buyer pay on the resale market? PCC of 2% of market value, plus the notary fee and charges for the register entry. On a developer's new build there is no PCC, but the price contains VAT of 8% or 23%.

Do Polish banks accept Russians and Belarusians? The regulator KNF requires an individual assessment and does not allow automatic refusal solely because of citizenship, but the check is enhanced, and documents on the origin of funds will almost always be required.