Residence card, UKR/CUKR or permanent residence: what changes for taxes, reporting and banks when you buy property outside Poland, and what not to assume.
Many Russian-, Ukrainian- and Belarusian-speaking people live in Poland on a residence card, with UKR status, with permanent residence or with Polish citizenship, and ask the same thing: can I buy a flat in Spain, Cyprus or Bulgaria from here, and does Poland now have a say in it? Short answer: nothing in Polish law forbids a lawful resident from buying abroad, but your life in Poland changes the tax picture, the paperwork and the way banks look at you. This guide lists what changes and what people wrongly assume. It is informational, not legal or tax advice.
Two separate questions: may you buy, and who taxes you
Whether you may buy is decided by the country where the property stands, and usually by your citizenship, not by your Polish residence card. A card from Poland does not make you an EU citizen. Some countries sell to any foreigner, some require permits for non-EU buyers or for certain areas, and some have restrictions linked to the buyer's nationality; for Russian citizens see buying property abroad with Russian citizenship. Check this before you pay a reservation fee.
Who taxes you is a different question, decided mainly by tax residency.
Tax residency in Poland: not the same as the card
A person is a Polish tax resident if their centre of vital interests (family, home, work, assets) is in Poland, or if they stay in Poland more than 183 days in the tax year. Either test is enough. Commentators on Polish tax portals stress that a residence card or registered address is only one indication, not the decisive fact. The practical result for a foreigner who works, rents a flat and lives with family in Poland is usually residency, whatever the card says.
A Polish tax resident is taxed in Poland on income from all over the world. That includes rent from a flat abroad and profit from selling it. Which part Poland actually collects depends on the double-tax treaty between Poland and the country where the property is; see tax on foreign rental income for Polish residents and, for the general picture, double taxation treaties and foreign property. Note that the relevant treaty is the one between Poland and the property country, because it is your residence that counts, not your citizenship.
If you moved to Poland during the year, the first year can be complicated. Sources disagree on how much of that year's earlier income is pulled into Polish tax, so ask an adviser before you file.
PESEL, NIP and the return
On the annual PIT return, an individual without a business normally uses PESEL; NIP is used if you run a business, are a VAT payer or a payer of contributions (this is stated in the Ministry of Finance brochure for PIT-39). Foreign rent usually goes on PIT-28 and the foreign-income attachment PIT/ZG, a sale on PIT-39, all by 30 April of the following year. The details are in PIT for foreigners in Poland: income from property abroad.
You will also need a tax number in the country where you buy. See tax numbers for foreign buyers.
Reporting duties
We found one personal reporting duty beyond the tax return: under the foreign exchange law (art. 30), individuals whose foreign and domestic assets and liabilities outside business activity exceed PLN 7 million must report to the National Bank of Poland (NBP), and foreign real estate counts. Most buyers are far below this, but spouses' joint property and several assets can add up. Whether you are a resident for this law and how often to report should be confirmed with NBP; more is in sending money abroad from Poland. We found no other register for a foreign flat, which is not the same as saying none exists.
Banks: expect questions about the money
A Polish bank may ask where the money comes from and what the transfer is for, and this is normal anti-money-laundering practice, not a sign of suspicion. Have the evidence ready: a sales contract, payslips and tax returns, a savings history, a gift or inheritance document. Documents from Ukraine, Belarus or Russia may need certified translation. For Russian citizens the checks can be stricter, as explained in bank checks for Russian citizens living in the EU. Pay only from an account in your own name. We do not advise on avoiding checks; if the source of funds cannot be documented, do not buy yet.
What not to assume
- That a residence card or UKR status makes you tax-exempt or non-resident. It does not decide tax residency.
- That Polish tax is only on money brought to Poland. Residents are taxed on worldwide income.
- That the country where you buy treats you like a Pole. Your citizenship, not your Polish card, is what its rules look at.
- That a Polish mortgage will finance the purchase. Polish banks rarely lend against property abroad; see mortgages for non-residents and using a loan in your country.
- That your stay is permanent. UKR status and temporary cards expire; plan the purchase so a change of status does not leave you in trouble. According to published government information, legal stay on UKR status was extended to 4 March 2027 and a three-year CUKR card can be applied for online; check the Office for Foreigners (udsc.gov.pl) for the current rules.
- That the rules stay still. If you later leave Poland, tax residency can change; see tax residency when relocating.
A hypothetical example
A resident with a temporary residence card, working in Poland for two years, plans to buy a flat in an EU country with savings from a sale of a flat in their home country. Their steps: confirm the destination country lets a non-EU citizen buy; document the sale proceeds and the tax paid on them; transfer from their own account in Poland; apply for a tax number there; and ask a Polish adviser which treaty method applies to the future rent. This is an illustration, not a recommendation.
FAQ
Can I buy property abroad with only a karta pobytu? Polish law does not stop you, but the destination country decides and often looks at your citizenship. Do I have to tell the Polish tax office when I buy? There is no separate notification that we found; you report rent and sale income in the return. Is PESEL enough for the tax return? For most individuals without a business, yes; use NIP if you run a business or are a VAT payer. Does a Ukrainian citizen with UKR status pay tax in Poland on foreign rent? If you are a Polish tax resident, yes in principle; the treaty method decides how much. Can I use a Polish mortgage? Banks rarely accept foreign property as security; this is hedged and bank-specific. Should I tell the bank where the money comes from? Yes, be ready to prove it.
How we help
We are a trilingual platform (Russian, Polish, English) that finds properties abroad and coordinates independent local lawyers and tax advisers, including for clients who live in Poland. This text is informational and is not legal, tax or investment advice. Rules, thresholds and status deadlines change; verify the current position with a licensed Polish tax adviser and the official sources, such as podatki.gov.pl.