What Buying Property in Poland Gives Russian Speakers in 2026: Residence, Taxes and Where People Settle

In brief

As of 31 October 2026, buying a flat in Poland does not by itself give a residence permit: none of the sources we found names a property purchase as a ground for a residence card. People from Russia, Belarus and Ukraine obtain the right to stay through work, family reunification, study or other grounds. According to April 2026 data, about 2 million foreigners live legally in Poland (about 5% of the population), including roughly 139,300 Belarusians and 19,500 Russians. Tax on renting out a flat for private individuals is 8.5% on income up to 100,000 zloty a year and 12.5% on the amount above, with no deduction of costs.

What buying a flat in Poland gives a Russian speaker and what it does not

The most common request of the "I will buy and then get residence" kind does not work in Poland. We checked with a separate search whether a property purchase gives a right of residence in 2026 and found no reliable source naming it as a ground. That sets Poland apart from Greece, Portugal (before its investment route ended) or Montenegro, where property is or was tied to residence. The Polish system works differently: a flat purchase is exempt from the MSWiA permit under certain conditions, but it has no effect on the right to stay.

What the purchase gives:

• ownership and an entry in the land register (księga wieczysta);
• the ability to live in your own flat within the stay you already have (visa-free, visa, residence card);
• in some cases firmer evidence of a link with Poland for applications for permits (for example the MSWiA permit for a house with a plot) and for some procedures where housing matters;
• rental income, if you let it out.

What the purchase does not give:

• the right to live in Poland beyond the term of your visa or card;
• tax residence by itself (it depends on where you live and where your interests are);
• a work permit;
• citizenship or long-term resident status, which require years of lawful residence.

For the purchase process itself and the MSWiA permit, read our first article in this series on buying property in Poland as a Russian, Belarusian, Kazakh or Ukrainian citizen, and for a general overview see the complete guide to buying property in Poland.

How Russian speakers actually obtain a right to stay in Poland

It is better to rely on migration structure data than on rumours. A government report on Belarusians that we found gives these purposes of stay: work 64%, family reunification 25%, other circumstances 7%, study 4%. Data from the Office for Foreigners show that from January to April 2026 Belarusians received about 9,600 residence permits. For the whole of 2025 Belarusians were issued 34,200 permits, 18.3% fewer than a year earlier. The source ties the decline mainly to part of the Belarusians having obtained Polish citizenship, not to departures.

For Ukrainians the situation is different: in 2026 the arrangements for those in Poland under the special law were changing. One source we found reports that after 4 March 2026 the PESEL UKR status stops being the only ground for lawful stay and its holders may apply for a temporary residence card for three years. The source is unofficial, and the current procedure must be checked on the Office for Foreigners website.

The practical conclusion for a buyer: do not plan a purchase as a route to documents. Plan it as the expense of a person who already has a ground to stay, or as an investment not tied to living there.

Tax residence: 183 days and the centre of life interests

Tax residence in Poland is determined separately from a residence permit. In general terms it arises if you spend more than 183 days in Poland in a calendar year or the centre of your personal and economic interests is here. A resident pays tax on worldwide income, a non-resident only on Polish income, and double taxation treaties may change the picture. We did not check this general rule with a separate search this time, so for a specific case (especially with income in Russia, Belarus or Kazakhstan) be sure to consult a Polish tax adviser and read the treaty between the countries.

What matters for a flat owner: if you live in another country and let a Polish flat, the income arises in Poland and the Polish tax office receives a return on it. The reverse situation, a Polish resident with property abroad, is covered in our article on income from property abroad for foreigners living in Poland.

The owner's taxes: rent, property, sale

Rent. For private letting only the flat rate on revenue (ryczałt) has applied since 2023. In 2026 it is 8.5% on annual revenue up to 100,000 zloty and 12.5% on the amount above. Costs (repairs, utilities, mortgage interest) are not deducted. The PIT-28 return is filed by 30 April of the following year. One calculator showed a different threshold of 200,000 zloty for spouses, and we could not confirm that consistently, so for a family situation check the rule.

Property tax. In 2026 the maximum rate is 1.25 zloty per sq m a year for residential premises (Minister of Finance notice). The actual rate is set by the municipality and can be lower.

Sale. As a general rule, income from selling a flat is taxed at 19% if the sale occurs before the end of the fifth calendar year after the year of purchase, and an exemption is possible when the proceeds are put into your own housing needs. This is a stable norm of Polish tax law, but we did not re-check it by search in this series, so before selling ask a tax adviser.

How many Russian speakers there are in Poland and where they live

According to Notes from Poland in April 2026, there are about 2 million foreigners with legal residence in Poland, roughly 5% of the population. Of them about 1.55 million are Ukrainians, 139,300 Belarusians and 19,500 Russians. By other data, Belarusians held 141,290 valid permits at the start of 2026.

Geographically Belarusians are concentrated in the Masovian Voivodeship (around Warsaw), on incomplete data some 54,000 people (the source gives no date). Noticeable growth in permits in 2025 came from the Lower Silesian Voivodeship (Wrocław): 4,500 permits, 9.1% more. For Kraków, Gdańsk, Lublin and other cities, and for individual districts, we have no reliable statistics and will not invent them. Choose a district on practical criteria: transport, schools, price and yield. These are covered in our articles best areas to buy property in Poland and the overview of Polish cities.

Which services you need and how to find them

• Notary: the deal is executed by a notary, and if you do not speak Polish a sworn translator is needed. Many notaries in Warsaw, Wrocław and Kraków work with foreigners.
• A real estate and immigration lawyer: useful if an MSWiA permit is required or you buy a house with a plot.
• Bank: open the account early, because checks for citizens of Russia and Belarus are enhanced. Details are in the article on bank checks for Russian citizens in the EU.
• Tax adviser: needed if you have income in several countries.
• Russian-speaking communities and services are described in the overview of Russian-speaking communities and services abroad.

A worked example: what ownership costs

The figures below are our arithmetic based on the rates mentioned above. They are an illustration, not tax advice.

Buying a resale flat for 700,000 zloty. PCC at 2% gives 14,000 zloty. The notary fee and charges from the example of one calculator: 3,370 net, 775 VAT on the service and 120 for copies, together 4,265 zloty. In total about 18,265 zloty of extra costs, roughly 2.6% of the price, without an agent, land register entry fees and the translator.

Rent of 3,500 zloty a month. Revenue for the year 42,000 zloty. The 8.5% rate gives tax of 3,570 zloty. Repair and utility costs do not change this amount.

Rent of 9,000 zloty a month. Revenue for the year 108,000 zloty. On the first 100,000 zloty tax is 8.5% (8,500 zloty), on the remaining 8,000 zloty it is 12.5% (1,000 zloty), together 9,500 zloty.

Property tax. For a flat of 55 sq m at the maximum rate of 1.25 zloty per sq m it is no more than 68.75 zloty a year. The actual rate depends on the municipality.

The conclusion from the examples: while you own, property tax is small, the main tax layer is rent, and the most visible one-off item is PCC on purchase. So calculate payback on net income after ryczałt, not on the rent in the listing.

How to live with a flat when you are not in Poland

Some Russian-speaking owners live in another country and come to Poland occasionally. For such an arrangement think through four things in advance.

• Who will receive keys and handle everyday matters. It can be a management company or a trusted person with a notarised power of attorney.
• Where tax letters go and how you receive notices from the municipality. A correspondence address must be given to the tax office and the municipality.
• How you will pay: an account in a Polish bank makes it easier to pay property tax and utilities.
• How you will file PIT-28 and who will help you. Missing the 30 April deadline creates claims from the tax office.

For a resident owner the main questions are different: proof of residence status, the tax return on worldwide income and home insurance. The choice between the two arrangements is better made after a consultation with a tax adviser.

Step by step: from purchase to tax registration

1. Make sure you have a ground to stay in Poland that is unrelated to the purchase. 2. Buy the flat under the 1920 Act (no MSWiA permit for a flat outside the border zone). 3. Get an extract from the land register. 4. If you let the flat, register as a taxpayer and choose the ryczałt form. 5. File PIT-28 by 30 April and pay property tax to the municipality. 6. Check tax residence and the applicable double taxation treaty. 7. Before selling, check whether tax on the sale arises.

Typical situations

A Russian lives in Warsaw on a work residence card and buys a flat. The flat gives him no new rights to stay, the card remains the ground, and if he loses the job he may lose the ground for residence too. His tax residence is most likely in Poland.

A Belarusian in another country lets a Polish flat. Income from a Polish source is taxed at the ryczałt rate, and he or a representative files the PIT-28 return.

A Kazakh citizen buys a flat for retirement in Poland. The purchase gives no residence permit, so the question of stay is solved separately, usually through a visa or a card, and the purchase remains property.

A Ukrainian with PESEL UKR. The stay arrangements are changing in 2026, and buying a flat does not affect them.

Common mistakes

• Expecting a flat purchase to give a residence permit.
• Forgetting the PIT-28 return and not paying tax on rent.
• Assuming that in Poland repair costs can be deducted from rental income (not possible under ryczałt).
• Not checking tax residence and the applicable double taxation treaty.
• Basing the choice of district on "stories of acquaintances" instead of data on prices and transport.

Questions and answers

Does buying a flat in Poland give a residence permit? According to the sources we found, no. The right to stay rests on work, family, study and other grounds, and a property purchase creates no such ground.

How much tax does a flat owner pay on rent? In 2026 it is 8.5% on annual revenue up to 100,000 zloty and 12.5% on the amount above, with no deduction of costs. The PIT-28 return is filed by 30 April.

How many Russian speakers live in Poland? According to April 2026 data, about 139,300 Belarusians and 19,500 Russians with legal residence, and about 1.55 million Ukrainians out of roughly 2 million foreigners.

What is tax residence in Poland? In general terms it is a stay of more than 183 days a year or the centre of life interests in Poland. For your case you need a consultation, especially with income in other countries.

How do I choose a district to live in or let? Look at transport, schools, price per sq m and yield. There is no district data for Russian-speaking communities, so do not rely on rumours.