The Marshal of the Sejm announces the consolidated text of the Housing Savings Act

The Marshal of the Sejm of the Republic of Poland has announced the consolidated text of the Act on State Aid for Housing Savings, published in the Journal of Laws (Dziennik Ustaw) dated September 15, 2026, under item 1210. The announcement dated September 1, 2026, consolidates the text of the Act of May 26, 2023, taking into account the legal status as of August 30, 2026.

The consolidated text includes amendments introduced by the Act of July 25, 2025, amending the Act on Social Forms of Housing Development and certain other acts (Journal of Laws item 1077). The announcement was issued on the basis of Art. 16(1) of the Act of July 20, 2000, on the announcement of normative acts and certain other legal acts.

Housing Account and Housing Deposit

The Act regulates the accumulation of savings in a savings account called the “Housing Account” (Konto Mieszkaniowe) and a fixed-term deposit account called the “Housing Deposit” (Lokata Mieszkaniowa), managed by banks based on an agreement with the Bank Gospodarstwa Krajowego (BGK). Savings may be utilized by natural persons who are over 13 years of age and do not and have not owned a residential unit or a single-family house.

• Monthly deposits to the account from PLN 300 to PLN 2,000.
• The account is maintained for a maximum of 10 years.
• Interest rate not lower than 75% of the bank’s savings account rate, or in the absence of such an offer, not lower than 50% of the WIRON index.
• The account may be transferred to another bank free of charge after 12 months.

Housing Bonus

Savers are entitled to a housing bonus paid together with the funds accumulated in the account or deposit, provided the funds are used for housing purposes, including the construction or acquisition of a single-family house, the acquisition of a residential unit, the implementation of a housing cooperative investment, or the renovation of a unit excluded from use.

• The bonus is calculated annually on March 15 for each year the account is maintained.
• The housing bonus index ranges from 0.04 to 0.15 and is announced by BGK in the Public Information Bulletin.
• The right to the bonus is not inheritable.
• The bonus is paid within 14 days of submitting a payment order.

Financing and Entry into Force

Expenditures for housing bonuses are financed from the Government Housing Fund and the budget act, and the expenditure limit for 2026 is PLN 1,772,000,000. Monitoring the use of the limit is the responsibility of the minister responsible for construction, planning and spatial management, and housing.

The announcement does not include Art. 24 and Art. 28 of the Act of July 25, 2025, which remain in force as transitional and final provisions. The consolidated text is for organizational purposes and does not change the existing law, but facilitates its application by citizens, banks, and administrative bodies.

Source: Journal of Laws of the Republic of Poland, No. 1210 of September 15, 2026, section I, pp. 1–18 (official reference: Dz.U. 2026 poz. 1210).