Key facts
- Resale: 2% PCC — unless it's your first home (exempt since 2023).
- New build: no PCC, VAT is included in the developer's price.
- Notary fees have statutory maximums based on the price, plus 23% VAT.
- A foreigner without Polish adds a sworn translator (about 600–1000 zł); buying a house adds an MSWiA permit (1,570 zł).
PCC tax
When buying a resale flat you pay 2% civil-law transactions tax, collected by the notary on the day of the deed. Since 2023, first-time buyers of a flat or house are exempt — if you do not own and have never owned a flat or house or a share in one (except an inherited share of up to 50%).
Notary fee (statutory maximums)
- up to 60,000 zł — 1010 zł
- 60,000–1,000,000 zł — 1010 zł + 0.4% of the excess over 60,000 zł
- 1,000,000–2,000,000 zł — 4770 zł + 0.2% of the excess over 1,000,000 zł
- 23% VAT is added to every amount
Plus copies of the deed (usually 200–400 zł) and court fees for the land register entry (200 zł for ownership, 100 zł for opening a register).
Extra costs for foreigners
- Sworn translator at the deed — if your Polish isn't good enough to understand it.
- MSWiA permit — 1,570 zł stamp duty when buying a house or plot.
- Translations of foreign documents, apostilles, powers of attorney.