What it is
Perpetual usufruct is a right to use land owned by the State Treasury or a local authority, granted for a long fixed term, against an annual fee. Buildings put up on that land are genuinely owned by the holder. The land is not.
It is a legacy of the post-war period, when the state owned urban land and needed a way to let people build on it. For a buyer today the practical questions are narrow: which regime does this property sit under, what is still owed, and until when.
What changed in 2019, and what did not
On 1 January 2019, perpetual usufruct of land built on solely for residential purposes (houses, apartment blocks, housing estates) converted into ownership automatically. Nobody had to apply. If the flat you are looking at is in an ordinary residential block, this has almost certainly already happened.
It was not free. The former annual usufruct fee, typically around 1% of the land value, was replaced by a conversion fee payable for twenty years, from 2019 to 2039, due by 31 March each year, in an instalment matching the old annual fee. Paying the whole amount at once was possible and often carried a substantial discount from the municipality.
Commercial land is a separate story: it did not convert automatically, and entrepreneurs holding perpetual usufruct of commercial property had until 31 August 2024 to apply to buy the land outright.
What to ask before you buy
The register tells you the legal regime, and the seller should tell you the payment history. Both are ordinary questions and neither should cause difficulty.
- Is the land ownership or still perpetual usufruct? Section I of the land register states which
- If it converted in 2019, was the conversion fee settled in one payment, or is it still running to 2039?
- If instalments are still running, what is the annual amount, and is it paid up to date?
- If it is still perpetual usufruct (commercial or mixed-use land), when does the term end and what is the annual fee?
Where this comes from
This page describes the position as at 19 August 2026 and explains the rules in general terms; it is not legal advice about a specific property.
- Act on the conversion of perpetual usufruct of land built on for residential purposes into ownership of that land
- Municipal guidance on conversion fees and one-off settlement discounts
Frequently asked questions
Is a flat on perpetual usufruct land worse than one on owned land?
For ordinary residential blocks the question is largely historical, because that land converted to ownership automatically in 2019. What survives is the conversion fee running to 2039. Treat it as a cost to check rather than a defect in the property.
Do I inherit the conversion fee when I buy?
Yes, if instalments are still running. Ask whether the seller settled the whole amount in one payment, and ask for proof that the annual instalments are up to date.
How do I tell which regime the property is under?
Section I of the land register (księga wieczysta) states it, and you can read the register yourself for free if you have its number.