PLENUAKNF-registered mortgage experts · KNF RHA0013513+48 571 394 901
Free consultation

Arrears with ZUS or the tax office: can you still get a mortgage in Poland?

Can you get a mortgage in Poland with unpaid ZUS contributions or tax arrears? How instalment plans and deferrals affect the certificate of no arrears, compulsory mortgages and what to do before you apply.

Piotr Sułkowski · mortgage expert, KNF RHA0013513
Updated:

In short

Arrears with ZUS (the Polish social insurance institution) or the tax office do not rule out a mortgage, but you need to sort them out before you apply. If you run a business, the bank almost always asks for certificates of no arrears, and ZUS will not issue one if you owe anything at all. The way out is to pay or to agree an instalment plan: with taxes deferred or spread into instalments the law treats you as having no tax arrears, and ZUS issues the certificate when you pay the instalments and current contributions on time.

How the bank finds out

  • Certificates of no arrears. For a business, a B2B contract or a company the bank asks for a certificate from ZUS and from the tax office. ZUS will not issue one if you owe even a few złoty. The tax office issues a certificate showing the arrears.
  • Bank statements show whether payments to ZUS and the tax office leave your account every month.
  • The land register. A compulsory mortgage (hipoteka przymusowa) of the tax office or ZUS appears in section IV of the register of each property you own.
  • Seizure of salary or account. Administrative enforcement shows on statements, and employers usually mention it in the income certificate.

Employees are usually not asked for ZUS and tax certificates, but the bank will see enforcement or a compulsory mortgage. Arrears with ZUS and the tax office are not loans, so they do not appear in the BIK credit report.

Instalments and deferral

Tax office. If payment of tax arrears with interest has been deferred or spread into instalments, the law treats you as having no tax arrears until the deadlines in the decision (Tax Ordinance, art. 306e § 5). You apply for this relief under art. 67a. ZUS. ZUS can defer payment or spread the debt into instalments on request (Social Insurance System Act, art. 29). After the agreement is signed, enforcement is suspended and a lower prolongation fee replaces late payment interest. According to ZUS, paying the instalments and current contributions on time makes it possible to get the certificate of no arrears. If you miss an instalment, the whole remaining amount becomes due at once. The bank may count the instalment as a regular monthly obligation when it calculates your borrowing capacity.

What to do before you apply

  1. Check your balance in eZUS and in e-Urząd Skarbowy a few weeks before applying.
  2. Pay the arrears or apply for instalments, which also stops enforcement.
  3. Pay instalments and current contributions on time, ideally for a few months.
  4. Remove any compulsory mortgage from the land register of the property you offer as security.
  5. Order the certificates after choosing the bank, as banks usually accept them for 30 days.

A member of the management board of a limited company (sp. z o.o.) can be made personally liable for the company's tax arrears when enforcement against the company fails (art. 116 of the Tax Ordinance). The full article in Polish is available here: Zaległości w ZUS lub urzędzie skarbowym a kredyt hipoteczny.

Frequently asked questions

Can I get a mortgage in Poland with ZUS arrears?

Usually not while the arrears are open, because ZUS will not issue a certificate of no arrears if you owe anything. After paying, or after signing an instalment agreement that you pay on time together with current contributions, you can get the certificate.

Does an instalment plan with the tax office rule out a mortgage?

No. If tax arrears are deferred or spread into instalments, the law treats you as having no arrears until the deadlines in the decision. The bank may still count the instalment as a monthly obligation.

Are ZUS and tax arrears in BIK?

No, because they are not loans. The bank checks them through certificates, bank statements, the land register and information about seizure of salary or account.

Sources

  1. Tax Ordinance of 29 August 1997, art. 34, 67a, 116 and 306e (ISAP, Polish)
  2. Social Insurance System Act of 13 October 1998, art. 24, 26 and 29 (ISAP, Polish)
  3. ZUS: certificate of no arrears in contributions (Polish)
  4. KAS: certificates of no tax arrears online (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