- On the resale market extra costs are usually 3–5% of the price, about 1–2% with the PCC exemption.
- A first home is exempt from the 2% PCC tax (deals from 1 Sep 2023).
- New builds carry no PCC — VAT is included in the price.
2% PCC tax and the first-home exemption
Buying on the resale market you pay 2% PCC on the price. For sales after 31 Aug 2023, an individual buying their first flat or house is exempt — if they have never owned a flat, house or cooperative right (except an inherited share of up to 50%). For joint purchases every buyer must qualify. According to tax rulings, property owned abroad also counts — check with the notary.
Notary
The notary charges a fee of at most PLN 1,010 + 0.4% of the amount above PLN 60,000 (for prices up to PLN 1m), plus 23% VAT. It's a ceiling — notaries may charge less, so compare. Deed copies cost PLN 6 + VAT per page.
Court fees and the mortgage
Entering ownership in the land register costs PLN 200; opening a new register (usually new builds) PLN 100. With a loan you add the mortgage entry (PLN 200) and PCC on the mortgage (PLN 19). The notary collects these at signing.
New builds
Buying from a developer there's no PCC — VAT (8% up to 150 m²) is already in the price. You pay the notary fee for the transfer agreement (the developer agreement fee is often split), the new register and entries.