Are you planning to buy or sell agricultural land and wondering where to start? Trading in agricultural real estate is currently one of the most formalized and restricted branches of civil law in Poland. Transferring land ownership is not just a standard purchase-sale transaction, but a process deeply regulated by the provisions of the Act on Shaping the Agricultural System (UKUR).
As a civil law notary running a firm in Warsaw, I guide my clients through the maze of these complex procedures on a daily basis. I perfectly understand the intricacies of proceedings involving the National Support Centre for Agriculture (KOWR) and I know how crucial every provision in a notarial deed is. I have prepared this extensive guide to explain to you, in a friendly and understandable way, what this activity entails, who can acquire land, what documents you need to gather, and what costs are involved. My goal is to provide you with a sense of security and the certainty that your transaction will proceed completely legally and without any issues.
What Exactly is an Agricultural Plot in the Light of the Law?
Before we move on to procedures, it is worth establishing what kind of real estate we are dealing with. The definition of agricultural real estate is very broad. According to regulations, the agricultural nature of the land is determined by two main documents:
- Local Spatial Development Plan (MPZP) – a document prepared by the municipality, in which agricultural lands may be marked with symbols such as: R (agricultural areas), RM (farm building areas), or RU (agricultural production service areas).
- Land and Building Register – if a plot is listed as agricultural land in the register, it generally falls under the strict rules of the Act. You will find designations there such as: R (arable land), S (orchards), Ł (permanent meadows), Ps(permanent pastures), Br (built-up agricultural land), Wsr (land under ponds), W (land under ditches), or Lzr(wooded and bushy land on agricultural land).
Important: Even if the plot is small and hasn’t actually been cultivated for years, but still appears as agricultural land in the official register, the regulations on trading in agricultural land apply to it. The registry status overrides the actual use of the land!
Restrictions on Trading – Who Can Buy Agricultural Land and Under What Rules?
Currently, there are very significant restrictions in Poland that divide agricultural plots into three categories depending on their area. It is precisely the size of the land that determines what formalities we must fulfill at the notarial firm.
1. Plots smaller than 0.3 hectares (up to 2,999 m²)
This is the simplest situation. Such a plot can be acquired by anyone, under exactly the same rules as a standard building plot. The buyer does not need to be a farmer, the KOWR’s right of first refusal does not apply, and there is no obligation to conduct agricultural activity or a ban on its sale in subsequent years.
2. Plots with an area from 0.3 ha to 0.9999 ha
Here, the matter becomes slightly more complex. Such real estate can be bought by a non-farmer, but the regulations grant the National Support Centre for Agriculture (KOWR) the right of first refusal. In practice, this means a two-stage visit to my firm:
- First, we sign a conditional sale agreement. As a notary, I send it to KOWR, which has a month to decide whether it wants to exercise its right of first refusal.
- If KOWR does not respond or officially waives its right of first refusal, we meet again to sign the final agreement(transferring ownership).
- Buyer’s obligation: By deciding to buy such a plot as a natural person, you commit to personally running an agricultural farm on it for a minimum of 5 years from the date of acquisition.
3. Plots with an area of 1 hectare and larger
Such land can be acquired without any restrictions exclusively by an individual farmer. If you do not have this status, the purchase is possible only after obtaining special consent from the Director General of KOWR (via an administrative decision). The application for such consent is usually submitted by the seller, demonstrating that there were no willing farmers to buy the land.
Who is an Individual Farmer?
To be able to freely acquire large agricultural areas and have the status of an “individual farmer,” a natural person must jointly meet several restrictive conditions:
- Possess appropriate agricultural qualifications (relevant education or documented work experience in agriculture).
- Have resided for at least 5 years in a municipality where at least one plot comprising their farm is located.
- Personally run the agricultural farm for that same period.
- The total area of possessed and acquired lands cannot exceed 300 ha.
Exceptions to the Strict Rules – When is the Sale Easier?
The legislator foresaw certain life situations in which the strict regulations (including the KOWR’s right of first refusal and the requirement to be a farmer) do not apply. These primarily include:
- Plots within city limits – agricultural lands located within the administrative borders of cities (e.g., on the outskirts of Warsaw) benefit from significant trading simplifications.
- Close relatives – the sale or donation of an agricultural plot to family members (descendants, ascendants, siblings, siblings’ children, a spouse, stepchildren) excludes statutory restrictions.
- Acquisition by inheritance, vindication legacy, or division of property.
Mandatory Form of a Notarial Deed
To remain valid in the light of the law (under pain of nullity – ad solemnitatem), an agreement transferring the ownership of any real estate, including an agricultural plot, strictly requires a visit to a notary. My role here is not limited solely to authenticating signatures. As a notary, I am the guardian of the transaction’s legality – I examine the buyer’s status, verify the necessity of notifying KOWR, check agricultural qualifications, and ensure that the agreement protects the interests of both parties.
What Should the Agreement Contain?
At my firm, I ensure that the notarial deed precisely regulates all issues. A standard agreement contains, among other things:
- Full details of the parties to the transaction (seller and buyer).
- Detailed identification and description of the plot (number, area, shape, land and mortgage register number).
- The sale price and exact conditions and deadlines for payment.
- The seller’s declarations regarding the absence of legal defects (e.g., hidden mortgages, easements).
- The buyer’s obligations arising from the UKUR (e.g., to run a farm for 5 years).
What Documents to Prepare for the Sale of an Agricultural Plot?
Gathering the appropriate documents is the key to a smooth transaction. Due to the specificity of agricultural land, this list is much longer than for a standard apartment. Before your visit to my firm in Warsaw, I will ask you to prepare, among other things:
- Identity documents: Valid ID cards or passports of the parties (in the case of companies – an extract from the National Court Register / KRS).
- Land and mortgage register number: In order to verify the current legal status.
- Basis of acquisition: A notarial deed (e.g., sale or donation agreement) or a final court order on the acquisition of the inheritance.
- Certificate from the Tax Office: Necessary if the seller acquired the plot after January 1, 2007, through inheritance or donation, confirming the settlement of the tax.
- Geodetic documentation: An extract from the land register (and if the plot is being separated from a larger register – also an excerpt from the cadastral map with an appropriate annotation from the district starosta’s office).
- Planning documentation (from the City/Municipal Office): A certificate regarding the designation of the land in the MPZP or the lack thereof, as well as whether the area is covered by a revitalization zone.
- Certificate from the District Starosta’s Office (regarding forests): Confirming whether the real estate is covered by a simplified forest management plan (Art. 19 sec. 3 of the Forest Act).
- Financial documents: If the purchase is supported by a mortgage – the bank’s declaration and the loan agreement.
- Documents confirming the status of a farmer (if applicable): A certificate from the municipal office of a minimum 5-year permanent residence registration, a diploma confirming agricultural qualifications, or a certificate from KRUS (Agricultural Social Insurance Fund) of at least 5 years of seniority, as well as a written declaration regarding the area and location of all possessed lands.
I always encourage you to contact my firm by phone beforehand – during a short conversation, I will help precisely determine the list of documents necessary for your specific situation.
Notarial Costs When Buying an Agricultural Plot in 2026
The fees for the services I provide are precisely regulated by the ordinance of the Minister of Justice on the maximum rates of the notarial fee. Despite the existence of upper limits, each time I determine the total cost of the service in a highly individualized manner, based on a thorough analysis of the documentation you provide.
The total cost of a visit to the firm when purchasing an agricultural plot consists of:
- Notarial fee – remuneration dependent on the value of the transaction.
- VAT (23%) – added to the notarial fee.
- Costs of extracts – PLN 6 net for each commenced page of the document.
- Court fee – for making the appropriate entries in the land and mortgage register (e.g., changing the owner costs PLN 200).
- PCC tax – 2% of the market value (if the plot is bought on the secondary market), which I collect as the payer and transfer to the Tax Office.
Base Rates of the Notarial Fee in 2026:
- Up to PLN 3,000: PLN 100
- Above PLN 3,000 up to PLN 10,000: PLN 100 + 3% of the surplus over PLN 3,000
- Above PLN 10,000 up to PLN 30,000: PLN 310 + 2% of the surplus over PLN 10,000
- Above PLN 30,000 up to PLN 60,000: PLN 710 + 1% of the surplus over PLN 30,000
- Above PLN 60,000 up to PLN 1,000,000: PLN 1,010 + 0.4% of the surplus over PLN 60,000
- Above PLN 1,000,000 up to PLN 2,000,000: PLN 4,770 + 0.2% of the surplus over PLN 1,000,000
- Above PLN 2,000,000: PLN 6,770 + 0.25% of the surplus (up to a maximum of PLN 10,000, or PLN 7,500 for the 1st tax group).
Example Calculation of Notarial Costs When Purchasing an Agricultural Plot
Calculation example: If you buy or sell an agricultural plot worth PLN 800,000, the maximum notarial fee is calculated as follows: PLN 1,010 + (0.4% of the surplus over PLN 60,000, which is from the amount of PLN 740,000 = PLN 2,960). This gives a total of PLN 3,970 net, to which you must add VAT, as well as the court fees, extracts, and potential PCC tax described above.
If you are planning to sell or buy an agricultural plot, I invite you to contact me. I will gladly answer your questions, analyze the legal status of the real estate, and ensure that the entire transaction proceeds safely, legally, and taking advantage of all the conveniences you are entitled to.