How to Sell Your Polish Property: A Step-by-Step Guide

The selling process in Poland is highly formalized and centers around the role of the Notariusz (Notary). As of 2026, the system has fully transitioned to digital integration, with new rules requiring electronic documentation for land registry updates and stricter enforcement of energy performance standards.

Step 1: Agent Mandate and EKW Verification

The process usually begins with a local agent’s valuation. In Poland, commission rates typically range from 2% to 3% + VAT.

During the initial visit, the agent will:

• Verify the EKW: Every property has an electronic Land and Mortgage Register number (Księga Wieczysta). In 2026, agents verify this via the official EKW portal to ensure there are no hidden “Section III” entries (rights of third parties) or “Section IV” (mortgages).

• Market Strategy: Discuss listing on major portals like Otodom and Morizon.

• Sign the Umowa Pośrednictwa: The mediation agreement allowing the agent to represent you.

Step 2: The Mandatory Document Bundle

In Poland, you cannot finalize a sale without specific administrative certificates. It is the seller’s responsibility to provide:

• Świadectwo Charakterystyki Energetycznej (EPC): Since 2023, this energy certificate is strictly mandatory for all sales. In 2026, Notaries are required to report sellers who fail to provide this to the central register, which can result in significant fines.

• Zaświadczenie o Zameldowaniu: A certificate from the local office confirming that no one is officially registered as living at the property address (wymeldowanie).

• Tax Clearance: Proof from the Tax Office (Urząd Skarbowy) that there are no arrears in property taxes.

• Basis of Acquisition: The original Notarial Deed from when you first bought or inherited the property.

Step 3: The Preliminary Contract (Umowa Przedwstępna)

Once an offer is accepted, a preliminary contract is signed. This can be a private agreement, but for maximum security, it is often done as a Notarial Deed.

• The Deposit (Zadatek): The buyer typically pays a 10% deposit.

  Note: Under the Polish Civil Code, if you (the seller) pull out, you must return double the deposit to the buyer. If the buyer pulls out, you keep the deposit.

• The Payment: If the buyer is using a mortgage, the bank will require the notarized preliminary contract to issue the final loan approval.

Step 4: Completion at the Notary (Akt Notarialny)

The final sale must be performed by a Notary Public to be legally valid.

• The Role of the Notary: They act as a neutral party, verifying identities and ensuring the contract follows Polish law. In 2026, the Notary will also electronically submit the application to update the Land Registry.

• Language Requirements: If you are not fluent in Polish, the Notary will require a Sworn Translator (tłumacz przysięgły) to be present to translate the entire deed aloud.

• PCC Tax: The buyer is responsible for the 2% Civil Law Transaction Tax (PCC), which the Notary collects at the table.

Step 5: Secure Payment and Handover

Payment in Poland usually happens in one of two ways:

1. Immediate Transfer: Following the signing, the buyer makes an instant bank transfer while still at the Notary’s office or within a strictly specified window (usually 24 hours).

2. Notary Escrow (Depozyt Notarialny): The buyer pays the funds into the Notary’s secure account in advance, and the Notary releases them to you once the deed is signed.

• The Protocol: After payment, you sign a Protokół Zdawczo-Odbiorczy (Handover Protocol), which records meter readings and the number of keys handed over.

Step 6: Capital Gains Tax (The 5-Year Rule)

Finally, you must settle with the Polish Tax Office:

• The 5-Year Rule: You pay zero Capital Gains Tax if you sell the property more than 5 years after the end of the calendar year in which you purchased it.

• Under 5 Years: If you sell sooner, the profit is taxed at a flat rate of 19%.

• Exemption: You can avoid this tax if you use the proceeds to buy another residential property in Poland or the EEA within 3 years (the “Housing Relief”).

Congratulations, you have successfully sold your Polish property!