In short
Before your 45th birthday you can withdraw up to 100% of your PPK savings once for a down payment. You repay the same amount, without interest: repayment starts within 5 years and ends no later than 15 years after the withdrawal. 30,000 zł repaid after a 5-year break over 10 years is 250 zł a month.
Who can use PPK for a down payment
PPK (pracownicze plany kapitałowe) is the Polish workplace pension scheme. Foreigners employed in Poland are enrolled the same way as Polish citizens, with contributions from the employee, the employer and the state. The rules for a down payment are in art. 98 of the PPK Act:
- Age. On the day of the application you must be under 45.
- Amount. Up to 100% of the savings on your PPK account, once, under an agreement with the institution that runs your PPK.
- Purpose. A down payment for a mortgage to buy or build a flat or house. When you buy, the money goes to the seller or developer.
- Repayment. The nominal amount, without interest or penalties. It starts no later than 5 years and ends no later than 15 years after the withdrawal.
How much you withdraw and repay: examples
A flat for 600,000 zł. Monthly repayment with the longest plan (5-year break, then 10 years) and when you start at once and spread it over 15 years.
| In PPK | Share of price | Missing to 10% | After 5-year break | Starting at once |
|---|---|---|---|---|
| 10,000 zł | 1.7% | 50,000 zł | 83 zł / month | 56 zł / month |
| 20,000 zł | 3.3% | 40,000 zł | 167 zł / month | 111 zł / month |
| 30,000 zł | 5% | 30,000 zł | 250 zł / month | 167 zł / month |
| 50,000 zł | 8.3% | 10,000 zł | 417 zł / month | 278 zł / month |
After a break: 120 instalments; at once: 180 instalments. When two people buy together, each can withdraw their own PPK.
If you do not repay
The unrepaid part becomes taxable income: 19% on the gain attributable to it, which you settle yourself in the annual tax return. Plan the repayment before you leave Poland, as the obligation stays with you.
Frequently asked questions
Can a foreigner use PPK for a down payment in Poland?
Yes, if you are a PPK participant and under 45 on the day of the application. The rules are the same for everyone enrolled in PPK, regardless of citizenship.
Do I pay interest when I repay PPK?
No. You repay the same amount in złoty that you withdrew. The institution running your PPK cannot charge interest or contractual penalties.
Does my PPK keep working after the withdrawal?
Yes. The account stays open, and contributions from you, your employer and the state continue. You can sign the down payment agreement only once.
Sources
- PPK Act of 4 October 2018, art. 98 (ISAP, Polish Sejm)
- KredytPolska: PPK down payment calculator (Polish)
This guide describes general rules and typical bank practice as of October 2026. Details
It is not legal or tax advice and not a bank offer. Each bank sets its own criteria, and the lending decision is always made by the bank.
Read next
Mortgage calculator for Poland: your monthly instalment
Mortgage calculator for foreigners buying in Poland: equal or decreasing instalments in złoty, total interest, LTV, the bank stress test and a year-by-year schedule.
Late mortgage payment in Poland: how much interest for delay and what happens next
Statutory interest for late payment in Poland, the maximum rate a bank may charge, how much a late instalment costs with examples, the weekend rule and what to do when you cannot pay.
Mortgage repayment schedule in Poland: how much is interest and what is left to repay
How a Polish mortgage repayment schedule works: equal or decreasing instalments, how much of each instalment is interest, and the balance left after 5, 10 and 20 years, with a worked example.
How much you save on a mortgage in Poland: overpayment, a lower margin or refinancing
Already repaying a mortgage in Poland? Compare what an overpayment, a lower bank margin and both together save in interest, with a worked example and when refinancing does not pay off.
Employer social fund (ZFŚS) loan as a down payment: what a Polish bank says
Can a cheap housing loan from your employer’s company social benefits fund (ZFŚS) be your mortgage down payment in Poland? Recommendation S, how the bank sees it and how much capacity it costs.
Employee shares and RSU and a mortgage in Poland: down payment and income
Will a Polish bank accept RSUs, stock options or ESPP shares from your employer as a down payment or as income? When shares become money, 19% tax in PIT-38, exchange rates and documents.
Mortgage for foreigners in Poland: what banks require in 2026
Can a foreigner get a mortgage in Poland? Residence card, PESEL, income, down payment and credit history: what Polish banks check and how the process works.