Buying a flat or house in Poland involves considerably more expense than the negotiated purchase price. Buyers who do not budget for the additional costs often find themselves stretched thin at completion. This guide breaks down every fee you should expect when purchasing residential property in Poland in 2026.
PCC Tax — 2% on Secondary Market Purchases
The most significant one-off cost is the Civil Law Activities Tax (Podatek od czynności cywilnoprawnych, PCC), charged at 2% of the transaction value on all secondary-market purchases (buying from a private individual or a company that has already sold the VAT right to the original buyer).
On a 500,000 PLN flat, this equals 10,000 PLN, paid to the notary at signing who then forwards it to the tax office. This tax is non-negotiable and cannot be reduced.
PCC exemption: Since 2023, first-time buyers purchasing their only property on the secondary market are exempt from the 2% PCC. The exemption applies regardless of age, as long as neither buyer (nor their spouse) has previously owned residential property. This is a significant saving worth verifying before your purchase.
Primary Market — VAT Instead of PCC
When buying directly from a developer (rynek pierwotny), you pay VAT instead of PCC:
- 8% VAT on flats and houses up to 150 m² (most residential purchases)
- 23% VAT on properties above 150 m² or garage spaces
VAT is included in the developer's price, so there is no additional PCC charge. However, you cannot reclaim this VAT as a private buyer.
Notary Fees (Taksa Notarialna)
All property transfers in Poland must be completed before a notary. Notary fees are set by government regulation (maximum scale) and depend on the property value:
- Up to 60,000 PLN: 1,010 PLN
- 60,001–1,000,000 PLN: 1,010 PLN + 0.4% of the amount above 60,000 PLN
- Above 1,000,000 PLN: additional reduced rate applies
For a 500,000 PLN property: approximately 1,010 + (440,000 × 0.4%) = 1,010 + 1,760 = 2,770 PLN (plus 23% VAT on the notary fee = ~3,407 PLN total). Some notaries negotiate slightly below the maximum; shopping around is worthwhile.
Land Registry Fees (Opłaty Sądowe)
Registering ownership in the land and mortgage register (Księga Wieczysta) costs:
- 200 PLN for the ownership entry (wpis prawa własności)
- 200 PLN for each mortgage entry if you are taking a loan
Estate Agent Commission
In Poland, agent commissions are typically paid by both buyer and seller, unlike in some Western European markets. Buyer-side commission is usually 2–3% of the purchase price + 23% VAT. On a 500,000 PLN transaction this means 12,300–18,450 PLN. Commissions are negotiable, particularly in slower markets or when you find the property independently.
Full Cost Example — 500,000 PLN Secondary Market Flat
- Purchase price: 500,000 PLN
- PCC tax (2%): 10,000 PLN (or 0 if first-time buyer exempt)
- Notary fee (incl. VAT): ~3,400 PLN
- Land registry: 400 PLN (ownership + mortgage)
- Agent commission (2% + VAT): ~12,300 PLN
- Total additional costs: ~26,100 PLN (or ~16,100 PLN with PCC exemption)
Mortgage-Related Costs
If financing with a mortgage, budget for additional items: bank valuation (wycena nieruchomości) of roughly 400–800 PLN, home insurance (obligatory), and potentially a mortgage broker fee (0.5–1%), though many brokers are now remunerated by banks and charge buyers nothing.
Plan for total transaction costs of 4–6% of the purchase price as a safe rule of thumb when setting your budget.
Use our free calculator: Property Purchase Cost Calculator →