Mortgage in Poland in 2027: what changes from January

New variable-rate loans on POLSTR

The Polish Financial Supervision Authority (KNF) expects banks to stop signing new agreements based on WIBOR from 2027. A variable-rate mortgage taken out in 2027 will be priced at POLSTR plus the bank's margin. Fixed-rate loans for 5 or 7 years work as before. If you already repay a loan based on WIBOR, you do not have to do anything: the agreement continues without an annex, and WIBOR 3M and 6M are to be published for existing contracts until the end of 2036.

Minimum wage 4,950 zł gross

From 1 January 2027 the minimum wage in Poland is 4,950 zł gross a month and 32.30 zł an hour (Council of Ministers regulation of 14 September 2026). Net pay is about 3,704 zł if contribution and tax rates stay the same. For a bank this is a higher income, so a person on the minimum wage can borrow a little more than in 2026.

OKI: saving for a down payment without capital gains tax

The act on personal investment accounts (OKI) comes into force on 1 January 2027. Any adult can open one, including foreigners, and gains are not subject to the 19% capital gains tax. Instead there is a tax on the value of assets, 0.85% in 2027, only on the average value above 25,000 zł in bank accounts, savings bonds and Treasury bills, and above 100,000 zł in total. You can withdraw money at any time.

No 0% mortgage, BGK programmes continue

The draft #naStart act, which provided for subsidised instalments, has the status “withdrawn”, and no other subsidy has been announced for 2027. The family housing loan with a BGK guarantee instead of a down payment continues until the end of 2030; its price limits per square metre change on 1 April 2027. For foreigners it is available only together with a spouse or partner who has Polish citizenship, as described in our guide housing programmes 2027.

Property tax and what is not known yet

In 2027 a municipality can charge at most 1.29 zł a year per square metre of a flat or house. Still unknown: the 2027 calendar of Monetary Policy Council meetings (usually published by NBP at the end of the year), the official 2027 social security contributions for the self-employed, and the announced changes to the housing tax relief, whose text has not been published.

The full description in Polish, with links to calculators: Kredyt hipoteczny 2027: co się zmienia od stycznia.

Frequently asked questions

Sources

1. KNF: benchmark reform (Polish)
2. Council of Ministers regulation on the minimum wage for 2027, Journal of Laws 2026 item 1213 (Polish)
3. Act of 3 July 2026 on personal investment accounts, Journal of Laws 2026 item 1098 (Polish)
4. BGK: family housing loan (Polish)

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