Taxes, Notary Fees and Other Costs of Buying Property in Poland
This guide is general legal information, not legal advice. How the rules apply depends on your individual circumstances, contracts, documents and deadlines. If you need advice or representation, the matter should be assessed by a qualified Polish lawyer. Twoja Sprawa helps you organise the documents for that assessment.
Key points
- Resale market — PCC tax at 2% of the market value, collected by the notary at signing; the buyer economically bears the cost.
- A first home bought on the resale market can be fully exempt from PCC — provided the buyer has never previously owned (and does not own on the purchase date) any residential flat or house.
- New-build purchases (from a developer) — VAT at 8% or 23%, included in the price instead of PCC; the 8% rate applies to flats up to 150 m² and houses up to 300 m² (the excess is taxed at a higher rate).
- Notary fee (taksa notarialna) is calculated progressively against the property's value under the Ministry of Justice's maximum-rate schedule — for the sale of a residential unit, only half of that base rate applies.
- Land and mortgage register (księga wieczysta) entry is a flat court fee of PLN 200 (PLN 150 for inheritance/estate-division cases).
- Transaction taxes are identical for Polish and UK citizens — nationality has no bearing on PCC, VAT or notary rates; a separate question is whether a foreign buyer needs a Ministry of Interior permit for the purchase itself, covered in a separate guide.
Who this guide is for
- UK-based buyers (Polish nationals or their British partners) planning to buy a flat or house in Poland who want to understand the full cost on top of the advertised price.
- First-time buyers in Poland unsure whether they qualify for the PCC exemption on a first home.
- Mixed-nationality couples (Polish citizen + UK partner) wanting to compare resale vs new-build costs.
- This is not a guide to the purchase procedure itself (preliminary contract, notarial deed — covered separately), nor to the Ministry of Interior permit foreign buyers may need.
Contents
- Two tax regimes: resale (PCC) vs new-build (VAT)
- PCC at 2% — rules, tax base, who pays
- First-home PCC exemption
- PCC at 6% — when the higher rate applies
- VAT on new-build property: 8% and 23%
- Notary fees — maximum rates
- Land and mortgage register court fees
- Full cost breakdown — illustrative structure
- Estate agent commission
- Documents you will need
- Common risks and mistakes
- Checklist
- Frequently asked questions
- Deadlines
Two tax regimes: resale (PCC) vs new-build (VAT)
The single biggest cost driver when buying property in Poland is who you buy from. A sale that is subject to VAT (typically a purchase from a developer running a business) is, as a general rule, excluded from PCC. In practice:
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Request a free initial assessment- buying from a private individual (resale market) — you pay PCC at 2% (or are exempt from it if it's your first home),
- buying from a developer (new-build/primary market) — you pay VAT included in the price (8% or 23%), and PCC typically does not apply at all.
There is one exception: if a buyer purchases at least six units in the same VAT-taxed development, an additional 6% PCC applies. For an ordinary buyer purchasing a single home for personal use, this provision is not relevant.
For a UK reader used to Stamp Duty Land Tax (SDLT) in England, PCC works similarly in concept — a one-off transaction tax collected on completion — but the mechanics differ: PCC is a flat percentage rather than a banded/progressive rate, and it applies only to resale-market purchases, not new-build ones (which carry VAT instead).
PCC at 2% — rules, tax base, who pays
A sale of property on the resale market is subject to podatek od czynności cywilnoprawnych (PCC — tax on civil law transactions) at 2% of the market value of the property. A few practical rules:
- The tax base is the market value agreed by the parties — in practice this is usually the transaction price.
- The buyer economically bears the tax.
- The notary acts as the tax collector (płatnik) — they collect PCC at the signing of the notarial deed and remit it to the tax office; the notary will not proceed with the deed until the tax is paid. This means that, when the transaction goes through a notary, you as the buyer do not normally need to file a separate PCC-3 tax return yourself.
For a UK citizen without Polish nationality, the PCC rate is exactly the same as for a Polish citizen — the PCC Act does not differentiate rates by the buyer's nationality. A separate question is whether you can buy the property at all without a Ministry of Interior (MSWiA) permit — that is governed by a different act and covered in our guide on buying property in Poland as a UK buyer.
First-home PCC exemption
Since 31 August 2023, an important exemption applies: the purchase of a first flat or single-family house on the resale market by an individual is fully exempt from PCC.
The condition: the buyer has never previously owned (and does not own on the purchase date) any residential flat or single-family house — with an exception for an inherited share not exceeding 50%.
In practice:
| Buyer's situation | PCC exemption |
|---|---|
| Never owned a flat/house in Poland or abroad | As a rule, yes — subject to the notary's assessment |
| Holds an inherited share ≤50% in a flat | As a rule, does not exclude the exemption |
| Previously owned a flat that has since been sold | Exemption generally does not apply |
| Buying jointly with a spouse who already owns a flat | Requires individual assessment by the notary |
The exemption applies to an individual regardless of nationality — as far as the source material shows, the condition is the absence of prior residential property ownership, not citizenship or tax residency. If you are moving from the UK and have never bought property either in Poland or in the UK, ask the notary whether you qualify — it can mean saving several thousand złoty on a typical transaction.
PCC at 6% — when the higher rate applies
Since 1 January 2024, a higher 6% PCC rate has applied — but only in a specific situation: the acquisition of at least the sixth residential unit as a separate property in the same VAT-taxed development. The provision applies even where the buyer acquires the units across several separate transactions — what matters is the cumulative number of units in that development.
For the vast majority of readers buying a single home for their own use, this rate does not apply — it is aimed mainly at investors buying multiple units in bulk from the same developer for rental purposes.
VAT on new-build property: 8% and 23%
When buying directly from a developer, you pay VAT included in the price — you do not pay PCC (except for the sixth-unit exception above).
- The reduced 8% rate applies to housing covered by the "social housing programme" definition: residential units up to 150 m² and single-family houses up to 300 m² of usable floor area.
- Once the floor-area limit is exceeded, the 8% rate applies only proportionally to the part within the limit — the excess is taxed at the standard rate.
- The standard rate is currently 23%, even though the Act nominally sets the base rate at 22% — the 23% figure stems from transitional provisions that have been cyclically extended since 2011 and remain in force in 2026. ⚠️.
In practice, most typical flats (up to 150 m²) bought from a developer on the new-build market benefit from the 8% rate. Large single-family houses or apartments above the floor-area limits may have part of the price taxed at the higher rate — ask the developer for a breakdown of the VAT in the contract.
Important: when buying from a developer, VAT is already included in the advertised price — you do not pay it separately at the notarial deed, unlike PCC on the resale market. A separate topic is the developer's escrow account (rachunek powierniczy) and the Developer Guarantee Fund (Deweloperski Fundusz Gwarancyjny), which protect the deposits you pay — worth a dedicated review when signing the developer agreement.
Notary fees — maximum rates
The notary fee (taksa notarialna) is the notary's remuneration for preparing the deed. A Ministry of Justice regulation sets maximum rates — the notary may (but is not obliged to) negotiate lower.
The base rate (§3 of the regulation) is progressive relative to the property's value:
| Property value | Maximum notary fee (indicative) |
|---|---|
| up to PLN 3,000 | PLN 100 |
| above PLN 60,000 up to PLN 1,000,000 | PLN 1,010 + 0.4% of the excess over PLN 60,000 |
| above PLN 2,000,000 | PLN 6,770 + 0.25% of the excess over PLN 2,000,000, capped at PLN 10,000 (capped at PLN 7,500 between persons in the first tax group) |
The full table of intermediate brackets (PLN 3,000–60,000 and PLN 1–2 million) should be confirmed directly against the regulation or with the notary — the figures above are the extreme brackets available in the verified source material.
Key concession for buyers of a residential unit: for a notarial deed transferring ownership of a residential flat (lokal mieszkalny), the maximum notary fee is half of the base §3 rate. This concession does not cover the sale of a single-family house or a standalone plot of land — those are charged the full §3 rate.
VAT at 23% and charges for additional copies (wypisy) of the deed are added on top of the notary fee.
⚠️ As of July 2026, a draft amendment raising the thresholds above PLN 2 million is under discussion but not yet in force.
Land and mortgage register court fees
After the notarial deed is signed, the notary files an application to register the new owner in the księga wieczysta (land and mortgage register — roughly equivalent to the HM Land Registry title register). The court fees are flat, regardless of the property's value:
- PLN 200 — fee for registering ownership, perpetual usufruct, or a limited property right in the register.
- For the registration of a share in a property, a proportional part of this fee applies, not less than PLN 100.
- For acquisition through inheritance, legacy, estate division, or dissolution of co-ownership, a single flat fee of PLN 150 applies, regardless of the number of shares involved.
- For deleting an entry (e.g. a mortgage after loan repayment), half of the fee due for registration applies.
The registry court fee is normally collected by the notary together with the other fees at signing and forwarded to the land registry court with the application.
Full cost breakdown — illustrative structure
The table below shows the structure of costs (without stating guaranteed final amounts — these depend on the specific property, notary and municipality):
| Cost item | Resale (flat, not first home) | Resale (first home) | New-build (developer, up to 150 m²) |
|---|---|---|---|
| PCC | 2% of market value | 0 (exempt, if conditions met) | usually not applicable (exception: 6th unit in a development) |
| VAT | not applicable | not applicable | 8%, included in the price (up to the floor-area limit) |
| Notary fee | half of the §3 base rate (residential unit) | half of the §3 base rate | half of the §3 base rate (residential unit) + 23% VAT on the fee |
| Land registry entry | PLN 200 | PLN 200 | PLN 200 |
| Deed copies and other office fees | |||
| Estate agent commission (if applicable) | usually a percentage of the price — negotiable | as above | usually none for the buyer (developer pays its own agent) |
Every item marked should be confirmed directly with the notary handling the transaction — the exact deed-copy charges, the intermediate notary-fee brackets, and any additional fees (e.g. a standard printout from the register) are not conclusively covered by the source material used for this article.
Estate agent commission
An estate agent's commission is not a tax or a statutory fee — it is a contractual fee, usually a percentage of the transaction price, payable by whichever party signed the agency agreement (buyer, seller, or both). The amount is not set by statute and is negotiable — the verified source material used for this article does not include current, confirmed market rates, so we do not state specific percentages here.
Documents you will need
To calculate and process the taxes and fees on a purchase, the notary will typically need:
- identification details of buyer and seller (including a PESEL number, if the buyer has one),
- an extract from, or the number of, the land and mortgage register,
- a document confirming the price/market value of the property (preliminary contract, valuation),
- a buyer's declaration on whether they have previously owned another residential property — if claiming the first-home PCC exemption,
- when buying from a developer — the information prospectus and the developer agreement showing the price breakdown and VAT rate.
Common risks and mistakes
- Assuming the PCC exemption applies without checking. Even a small prior ownership share (outside the inheritance carve-out up to 50%) can disqualify you from the exemption — confirm this with the notary before signing the preliminary contract, not on completion day.
- Comparing resale and new-build prices without adjusting for VAT/PCC. A developer's advertised price usually already includes VAT; a resale-market price does not include PCC, which is added separately (unless you qualify for the exemption).
- Not budgeting for the notary fee and registry entry. These are additional costs on top of the property price, payable on completion day — insufficient funds can delay the transaction.
- Treating the maximum notary fee rates as fixed. These are maximum rates — negotiating is possible and worthwhile, especially for higher-value transactions.
- Not checking whether the property fits the 8% VAT floor-area limit. For large houses or apartments, exceeding the limit (150/300 m²) means paying VAT at the higher rate on the excess area.
- Relying on outdated information about the rates. The first-home PCC exemption has applied since 31 August 2023, and the higher 6% rate since 1 January 2024 — older guides may not reflect these changes.
Checklist
- [ ] I have established whether I am buying on the resale market (PCC) or the new-build market (VAT included in the price).
- [ ] I have checked with the notary whether I qualify for the first-home PCC exemption.
- [ ] I have asked the developer for a breakdown of the price into 8%/23% VAT (if the floor area is close to the limit).
- [ ] I have calculated the notary fee (with the half-rate discount for a residential unit) plus VAT on that fee.
- [ ] I have budgeted for the PLN 200 court fee for the land registry entry.
- [ ] I have asked the notary about additional charges (deed copies, register extracts).
- [ ] If using an estate agent — I have a written agreement with a clearly stated commission.
- [ ] I have arranged funds for all fees on completion day, not just the property price.
Frequently asked questions
Will I pay a higher PCC rate as a UK citizen than a Polish citizen would?
No — the PCC Act does not differentiate rates by the buyer's nationality. The 2% rate (or the first-home exemption) applies on the same terms for Polish and UK citizens. A separate matter, unrelated to taxes, is whether a foreign buyer needs an MSWiA (Ministry of Interior) permit to buy the property at all.
Does the first-home PCC exemption apply if I am buying from the UK?
As a rule, the condition is the absence of prior ownership of a residential flat or house — the source material used for this article does not specify whether this applies only to property in Poland or also abroad (e.g. in the UK). If you have owned or currently own residential property in the UK, be sure to ask the notary about this before the transaction.
Do I pay VAT separately when buying from a developer, or is it included in the price?
VAT is included in the developer's advertised price — you do not pay it separately at the notarial deed, unlike PCC on the resale market. It is still worth asking the developer for a breakdown into net value and VAT, especially if the flat's floor area is close to the 150 m² limit for the 8% rate.
Can I negotiate the notary fee?
Yes — the rates set out in the Ministry of Justice regulation are maximum rates, not fixed ones. A notary may offer a lower fee, particularly for straightforward transactions or higher-value properties. It is worth asking before booking the signing date rather than negotiating on the day.
How much does registering the property in the land and mortgage register actually cost?
The court fee itself is a flat PLN 200 for registering ownership (PLN 150 for inheritance/estate-division cases). On top of that there may be a notary charge for preparing and filing the registration application — this may be included in the notary fee or charged as a small separate administrative fee.
Does the same notary fee discount apply when buying a single-family house?
No — the preferential, halved notary fee rate applies exclusively to the sale of a residential flat as a separate property. A single-family house (with land) and a standalone plot are charged under the full base rate in §3 of the regulation.
Do I pay Poland's annual property tax at the time of purchase?
No — the annual property tax (podatek od nieruchomości) is a separate, recurring local tax paid by the owner, independent of the one-off transaction costs (PCC/VAT, notary fee, registry entry). Its rate is set by resolution of the relevant municipal council within the statutory maximum and depends on the property's location.
Deadlines
- PCC on a notarial deed is settled by the notary on the spot, on the day the deed is signed — as the buyer you normally do not need to file a separate PCC-3 tax return for a transaction handled by a notary.
- Inheritance and gift tax notification (SD-Z2 form) — if you acquire the property by gift or inheritance within the immediate family, the notification for the "zero group" exemption must be filed within 6 months of the triggering event (e.g. the court decision confirming inheritance becoming final) — this is a different tax from PCC, covered in more detail in our guide on inheriting property in Poland.
- PIT-39 on selling property within 5 years of acquisition — this applies if you sell (not buy) property; the return is filed between 15 February and 30 April of the year following the sale.
Related guides
- How to Buy Property in Poland: A Step-by-Step Guide for UK Buyers
- Getting a Polish Mortgage Using Income Earned in the UK
- What to Do After Buying Property in Poland: Registration, Taxes, Utilities and Insurance
- The Polish Notarial Deed: What Foreign Property Buyers Need to Know
Przeczytaj po polsku: Podatki, koszty notarialne i pozostałe opłaty przy zakupie nieruchomości w Polsce
Planning a property purchase in Poland and want to work out the real transaction cost before signing a preliminary contract? Request a free initial assessment — you'll get pointers on what to confirm with the notary before your next steps.
Sources
- Act of 9 September 2000 on Tax on Civil Law Transactions (consolidated text) — Chancellery of the Sejm / Journal of Laws — https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000191
- Act of 11 March 2004 on Tax on Goods and Services (VAT) (consolidated text) — Chancellery of the Sejm / Journal of Laws — https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20250000775
- Act of 28 July 2005 on Court Costs in Civil Matters (consolidated text) — Chancellery of the Sejm / Journal of Laws — https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20251228
- Regulation of the Minister of Justice of 28 June 2004 on maximum notary fee rates (consolidated text) — Ministry of Justice / Journal of Laws — https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20240001566
- Announcement of the Minister of Finance and Economy of 1 August 2025 on upper limits of local tax and fee rates for 2026 — Ministry of Finance / Monitor Polski — https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WMP20250000726
- Obtain a permit to acquire real estate, shares, or stakes by foreigners — Ministry of Interior and Administration — https://www.gov.pl/web/mswia/uzyskaj-zezwolenie-na-nabycie-nieruchomosci-akcji-udzialow-przez-cudzoziemcow
- Tax portal — Disposal of real estate — Ministry of Finance / podatki.gov.pl — https://www.podatki.gov.pl/pit/rozliczenie-ze-sprzedazy-domu-mieszkania/
Information verified on: 11 July 2026.