Berlin ($48/sqft, 7.4% vacancy) and Warsaw ($270/sqft, 11.4% vacancy) compete on different axes: Berlin on talent depth and Warsaw on rent and tax.

  • Class A rent: Berlin $48/sqft vs Warsaw $270/sqft.
  • Vacancy: Berlin 7.4% vs Warsaw 11.4%.
  • Talent index: Berlin 88 vs Warsaw 80.
  • Corporate tax: Berlin 30% vs Warsaw 19%.
  • Premium flex/seat/month: Berlin $580 vs Warsaw $380.

Berlin vs Warsaw: Class A office comparison

Berlin ($48/sqft, 7.4% vacancy) and Warsaw ($270/sqft, 11.4% vacancy) compete on different axes: Berlin on talent depth and Warsaw on rent and tax.

TL;DR

  • Class A rent: Berlin $48/sqft vs Warsaw $270/sqft.
  • Vacancy: Berlin 7.4% vs Warsaw 11.4%.
  • Talent index: Berlin 88 vs Warsaw 80.
  • Corporate tax: Berlin 30% vs Warsaw 19%.
  • Premium flex/seat/month: Berlin $580 vs Warsaw $380.

Market data side-by-side

MetricBerlinWarsaw
RegionEMEAEMEA
CountryGermanyPoland
Class A rent (USD/sqft/yr)$48$270
Class A rent (local)44 EUR1080 PLN
Vacancy7.4%11.4%
Trendflatrising
Prime yield4.3%5.6%
Premium flex / seat / month (USD)$580$380
Submarkets covered55
Corporate tax30%19%

Lease norms

MetricBerlinWarsaw
Typical term5 yrs5 yrs
Typical rent-free4 mos6 mos
Lease normsNet leases dominate. 5-10 year terms; tenants frequently negotiate break options at year 3 or 5. Free rent of 3-6 months on a 5-year deal; TI of €60-€100/sqm typical.Net leases (tenant pays opex, taxes, insurance separately). 5-7 year terms standard. Free rent of 4-9 months and TI of PLN 250-400/sqm typical.
Tax note15% federal corporate income tax plus 5.5% solidarity surcharge plus Berlin trade tax (Gewerbesteuer) of about 14.35% for an effective combined rate of about 30%.19% Polish corporate income tax (CIT). 9% reduced rate for small taxpayers. R&D tax credit available. Estonian-style CIT regime available for SMEs.

Talent

MetricBerlinWarsaw
Talent index (0–100)8880
Talent noteDeepest tech and creative talent pool in Germany. Strong feed from TU Berlin, HU, FU, and the rapidly growing Hertie School. Multilingual talent base supports non-German European HQs.Deepest tech, banking, and business services talent in Central Europe. Strong feed from University of Warsaw, Warsaw University of Technology, and Warsaw School of Economics. Polish-English bilingual professional base.

Transit & commute

Berlin: BVG U-Bahn (10 lines), S-Bahn (15 lines), tram, and bus. Berlin is highly walkable and U-Bahn-served. BER airport (opened 2020) is connected via the S-Bahn S9.

Warsaw: Warsaw Metro (M1, M2 lines), tram, and bus. SKM commuter rail. Warsaw Chopin Airport is connected via SKM commuter rail (~25 minutes). Modlin Airport serves low-cost carriers.

Top submarkets — Berlin

Top submarkets — Warsaw

  • Wola — trophy tier · PLN 1,100/sqm/yr · ≈ $25.5 PSF/yr USD
  • Centrum (CBD) — prime tier · PLN 1,000/sqm/yr · ≈ $23.2 PSF/yr USD
  • Powiśle & Praga — prime tier · PLN 800/sqm/yr · ≈ $18.6 PSF/yr USD

Decision criteria

Pick by cost

Berlin is the cheaper Class A market on a USD basis.

Pick by talent depth

Berlin has the deeper talent index (88/100 vs 80/100).

Pick by tax

Warsaw has the lower headline corporate tax (19% vs 30%). Local incentives can change the effective rate materially.

Pick by lease optionality

Berlin typical term is 5 years with 4 months free; Warsaw runs 5 years with 6 months free.

Pick by transit

Berlin: BVG U-Bahn (10 lines), S-Bahn (15 lines), tram, and bus. Berlin is highly walkable and U-Bahn-served. BER airport (opened 2020) is connected via the S-Bahn S9. Warsaw: Warsaw Metro (M1, M2 lines), tram, and bus. SKM commuter rail. Warsaw Chopin Airport is connected via SKM commuter rail (~25 minutes). Modlin Airport serves low-cost carriers.

Run a 4-city comparison

Score Berlin, Warsaw and up to two more markets side-by-side on Class A rent, vacancy, talent, corporate tax, and premium flex pricing — all in USD.

Run a 4-city comparison →

Frequently asked questions

Is Class A office cheaper in Berlin or Warsaw?
Berlin is cheaper on a USD basis: $48/sqft vs $270/sqft.
Which has better talent depth, Berlin or Warsaw?
Berlin indexes higher on talent depth (88 vs 80).
Which has more sublease availability, Berlin or Warsaw?
Warsaw carries higher vacancy (11.4% vs 7.4%) and therefore typically more sublease">sublease overhang.
What lease term should I expect in Berlin vs Warsaw?
Berlin typical term is 5 years with 4 months rent-free; Warsaw typical term is 5 years with 6 months rent-free.
How does transit and commuter access compare?
Berlin: BVG U-Bahn (10 lines), S-Bahn (15 lines), tram, and bus. Berlin is highly walkable and U-Bahn-served. BER airport (opened 2020) is connected via the S-Bahn S9. Warsaw: Warsaw Metro (M1, M2 lines), tram, and bus. SKM commuter rail. Warsaw Chopin Airport is connected via SKM commuter rail (~25 minutes). Modlin Airport serves low-cost carriers.

Editorial provenance

Reviewed by Samuel Okafor — EMEA contributing editor. Last updated 2026-04-15. See our methodology and editorial standards.

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