Loan for STR Investment in Poland 2026: WIBOR and Banks
PKO BP, mBank, Pekao: which Polish banks accept Airbnb income for scoring in 2026? WIBOR 5.75%, margins, LTV, full comparison.
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Mortgage for STR Investment in Poland 2026: WIBOR and Which Banks Will Lend
Bank margins 1.8 to 2.4 pp, LTV 70 to 80%, but not every bank will accept Airbnb income as the basis for scoring. See the full comparison of PKO BP, mBank, Pekao, ING, Santander, Millennium for the STR investor.
Investing in an apartment for short-term rental in 2026 is increasingly financed with a mortgage loan. Interest rates in Poland have fallen after the cycle of cuts by the Polish Monetary Policy Council in 2025/26 (WIBOR is now lower than at its peak and continues to change - a specific figure should not be treated as certain). Banks are starting to accept Airbnb and Booking income as a basis for creditworthiness, provided there is a documented history of inflows and tax settlements.
WIBOR and Margins: Current 2026 Rates
| Indicator | Notes | Trend |
|---|---|---|
| NBP reference rate | cut during the 2025/26 cycle; check the current value | after a series of cuts |
| WIBOR 3M / 6M / 1Y | lower than at its peak; variable, updated on an ongoing basis | fall/stabilisation |
| POLSTR (successor to WIBOR) | new loans move to POLSTR from 2027; WIBOR-based offers end by the close of 2026 | being rolled out |
| Average bank margin | 1.8 to 2.4 pp | compression |
| Fixed rate 5 years | depends on the bank and timing | fall |
Note: the successor to WIBOR is the POLSTR index (the previously considered WIRON was dropped at the end of 2024). New loan agreements are to be based on POLSTR from 2027, and WIBOR-based offers are to be available at the latest until the end of 2026.
Will a Polish Bank Recognise Airbnb Income?
This is a key question. In 2026 the answer is: yes, but with conditions. Banks distinguish three situations:
Situation A: you are buying your first investment apartment
No STR history. The bank assesses only your creditworthiness from other sources (employment contract, JDG, stable income). Forecast Airbnb income is NOT taken into account. Required: full creditworthiness from other income.
Situation B: you have 1 STR apartment and want a second
The bank assesses historical Airbnb/Booking inflows from the last 12 months (PKO BP, mBank), 24 months (Pekao, ING) or 36 months (Santander, Millennium). Required: a documented history of inflows and a PIT-28 or PIT-36 declaration with income shown (the CWTON register is not operating yet, so it is not a condition).
Situation C: you have a portfolio of 3+ STR apartments
The bank treats you as a professional investor. Required: sp. z o.o. or JDG, profit and loss statement, often an independent property valuation and a business plan. Margin higher by 0.3 to 0.5 pp.
Comparison of 6 Polish Banks for an STR Loan
| Bank | Accepts Airbnb | Min. history | Margin for STR | Max LTV | Down payment |
|---|---|---|---|---|---|
| PKO BP | Yes | 12 m | 1.9 pp | 80% | 20% |
| mBank | Yes | 12 m | 2.0 pp | 80% | 20% |
| Pekao | Yes | 24 m | 1.85 pp | 75% | 25% |
| ING | Yes (since 2025) | 24 m | 2.1 pp | 75% | 25% |
| Santander | Yes (with limitations) | 36 m | 2.3 pp | 70% | 30% |
| Millennium | Partially | 36 m | 2.4 pp | 70% | 30% |
| BNP Paribas | No (LTR only) | not applicable | not applicable | not applicable | not applicable |
| Citi Handlowy | No | not applicable | not applicable | not applicable | not applicable |
Documents Required by the Bank
For an STR investor (situation B):
- Bank loan application
- PIT-28 or PIT-36 for the last 2 years
- NIP (Polish tax ID), REGON certificate (if JDG)
- Confirmation that the property has been notified to the municipality's records (and in the future - a CWTON entry, once the register is operating)
- Bank statement with inflows from Airbnb and Booking (12 to 36 m)
- Income statement from DAC7 or directly from the platforms
- Notarial deed or preliminary purchase agreement for the property
- Property valuation (commissioned by the bank, cost PLN 800 to 1,500)
- Property insurance (against fire and other random events, often assigned to the bank)
Fixed Rate vs WIBOR: Which to Choose in 2026
WIBOR is variable, updated quarterly. The fixed rate (5 years) is locked for a defined period.
Arguments for WIBOR:
- Usually a lower starting instalment than a fixed rate (WIBOR/POLSTR + margin)
- Benefits from any further NBP rate cuts
Arguments for fixed:
- Certainty of the instalment for 5 years
- No risk of WIBOR spike (although in 2026 the trend is downward)
- Easier ROI planning for the investment
For the STR investor we recommend a hybrid: 50% WIBOR, 50% fixed (possible at PKO BP, Pekao). The best protection against both trends.
Mortgage Holidays
Statutory mortgage holidays (under the 2022 act, as later amended) were available in 2022-2024 and expired at the end of 2024 - they can no longer be used in 2026. In case of repayment difficulties, individual solutions offered by the bank remain (e.g. suspending or extending the repayment period), as well as the Borrower Support Fund. It is also worth remembering that they applied only to loans for the borrower's own housing needs, not to investment loans for STR.
CHF, EUR Currency Loan: Is It Possible
Practically no. After the CHF lesson, our financial supervisor KNF blocks most foreign-currency mortgages for persons without income in that currency. Exception: an investor earning in EUR may apply for a EUR loan at some banks (Citi, Santander), but margins are higher (3.0 to 3.5 pp) and the procedure is complicated.
What to Look at When Seeking STR Financing
Bank offers change often and depend on an individual creditworthiness assessment, so instead of relying on specific product names, it is worth comparing the key parameters:
- Whether the bank counts short-term rental income toward creditworthiness at all, and what percentage of it it recognises
- How long a history of platform inflows is required
- The level of margin and commission and the maximum LTV
- Whether private rental on ryczalt is accepted, or a JDG or company is required
- What income documentation the bank accepts (bank statements, platform statements, PIT returns)
It is best to compare offers from several banks (yourself or through a mortgage broker) right before submitting an application, because terms and product availability change quickly.
Table: Example Instalment for a PLN 800,000 Loan over 30 Years
Below is an illustrative calculation at an assumed base rate (WIBOR/POLSTR) of about 5.0% (an example value - check the current index before deciding). The actual instalment depends on the current rate and your bank's margin.
| Margin | Base rate + margin | Total rate | Monthly instalment (approx.) |
|---|---|---|---|
| 1.9 pp | ~5.0 + 1.9 | ~6.9% | ~PLN 5,270 |
| 2.0 pp | ~5.0 + 2.0 | ~7.0% | ~PLN 5,322 |
| 1.85 pp | ~5.0 + 1.85 | ~6.85% | ~PLN 5,245 |
| Fixed 5 years | depends on the offer | depends on the offer | set at signing |
Questions and Answers
Can I get a loan for the first investment apartment without Airbnb history?
Yes, but only based on your creditworthiness from other sources (employment contract, JDG other than STR). The bank does not include forecast Airbnb income for the first apartment. If your "regular" creditworthiness is insufficient, you will have to choose a smaller apartment or wait until you build a rental history.
Does the bank require me to be in CWTON before the loan?
No - the CWTON register is not operating yet (the act implementing the EU regulation has not been passed), so it cannot be a condition for a loan. The bank assesses rental income based on a documented history of platform inflows and tax settlements (PIT). In the future, once CWTON is operating, a register entry may become an additional element of the assessment, but today it is not.
What if I am buying through a sp. z o.o.?
A mortgage for a sp. z o.o. is a different product: an investment loan secured by a mortgage. Margins are higher (2.5 to 3.0 pp), more detailed financial documentation of the company is required, a 3-year business plan. The procedure takes 8 to 12 weeks. Available at PKO BP, Pekao, BNP Paribas for business.
Can I repay the loan early without penalty?
The Act of 23 March 2017 on mortgage credit (Article 40) limits the early repayment commission to 3% of the principal repaid in the first 36 months. After 3 years: no commission. All Polish banks must comply.
What about repayment delay insurance?
LTV insurance (above 80% of the property value) is mandatory and costs 0.15 to 0.40% per year on the loan amount above 80% of value. Bridge insurance (until the mortgage is entered in the land and mortgage register) is an additional 0.3 to 0.5% per year for 1 to 2 months.
Do mortgage holidays apply to investment loans?
No. Statutory mortgage holidays expired at the end of 2024, and even while in force they applied only to loans for the borrower's own housing needs (an apartment in which the borrower lives). Investment loans for STR were excluded from them anyway.
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