Loan for STR Investment in Poland 2026: WIBOR and Which Banks Approve
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
WIBOR 6M is 5.75% (April 2026), 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 stabilised after the cycle of cuts by the Polish Monetary Policy Council (reference rate 5.00% in April 2026), and banks are starting to accept Airbnb and Booking income as a basis for creditworthiness, provided there is CWTON registration and a PIT declaration.
WIBOR and Margins: Current 2026 Rates
| Indicator | April 2026 value | Forecast trend |
|---|---|---|
| NBP reference rate | 5.00% | fall to 4.50% by end of 2026 |
| WIBOR 3M | 5.68% | fall |
| WIBOR 6M | 5.75% | fall |
| WIBOR 1Y | 5.82% | stabilisation |
| WIRON 1M (alternative) | 4.98% | replaces WIBOR from 2027 |
| Average bank margin | 1.8 to 2.4 pp | compression |
| Fixed rate 5 years | 6.5 to 7.2% | fall |
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: CWTON registration, PIT-28 or PIT-36 declaration with documented income.
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)
- CWTON registration confirmation
- 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)
- OC and AC property insurance (or commitment to take it out)
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:
- Lower starting instalment (WIBOR 5.75% + margin 1.9 = 7.65% vs fixed 6.8 to 7.2%)
- Benefits from future NBP cuts (forecast to 4.50% in 2027)
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 in 2026
The Mortgage Holidays Act of 7 July 2022 (also in force in 2026) allows suspension of 2 instalments per year, a total of 4 instalments over 2 years, for zloty loans up to PLN 2 million. Application at the bank, income conditions (income below a defined threshold). For an STR investor with a full portfolio it may be unobtainable due to income level.
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.
Special Programmes for STR Investors
In 2026 two banks have dedicated products:
PKO BP "Investment Mortgage"
- For private individuals with 1+ STR apartment
- Margin 1.7 to 1.9 pp (the lowest on the market for STR)
- Income assessment from Airbnb and Booking from 12 m
- Commission 1.5%
- No JDG required, accepts private rental on ryczalt
mBank "Mortgage for Rental Income"
- JDG or sp. z o.o. required
- Margin 2.0 pp
- Assessment: 60% of Airbnb income counts toward creditworthiness
- Accepts a Wise or Revolut statement as income documentation
Table: Loan Instalment for PLN 800,000 over 30 Years
| Bank, Margin | WIBOR 5.75% + margin | Total rate | Monthly instalment | Total interest |
|---|---|---|---|---|
| PKO BP, 1.9 pp | 5.75 + 1.9 | 7.65% | PLN 5,670 | PLN 1,241,200 |
| mBank, 2.0 pp | 5.75 + 2.0 | 7.75% | PLN 5,720 | PLN 1,259,200 |
| Pekao, 1.85 pp | 5.75 + 1.85 | 7.60% | PLN 5,645 | PLN 1,232,200 |
| Fixed 7.0% | fix 5 years | 7.00% | PLN 5,322 | PLN 1,115,920 (5 years) |
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?
Yes, if you show Airbnb income as the basis for creditworthiness. PKO BP, mBank and Pekao from 1 January 2026 require confirmation of CWTON registration as a condition for accepting Airbnb history. Without CWTON they treat the income as illegal and refuse to include it.
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 apply only to mortgage loans taken out to satisfy the borrower's own housing needs (a loan to buy an apartment in which the borrower lives). Investment loans for STR are excluded.
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