Guide to taxes and fees

Guide to Taxes and Fees When Buying an Apartment

When purchasing an apartment, in addition to the property price itself, you need to consider a range of mandatory taxes and fees – from PCC and VAT, to notary fees, and court costs related to entries in the land and mortgage register. Below you will find condensed information on current rates and payment deadlines, helping you plan your full transaction budget more easily.

Civil Law Transaction Tax (PCC)

• Rate: 2% of the market value of the property (secondary market).
• Exemptions: from August 31, 2024, exemption for individuals buying their first apartment on the secondary market, meeting statutory criteria.
• Payment deadline: within 14 days from signing the final sales agreement.

VAT (Value Added Tax)

• 8% rate – for apartments up to 150 m² and houses up to 300 m², as part of the social housing program.
• 23% rate – for other apartments, houses above these limits, and commercial premises.
• Rule: VAT applies when purchasing from a developer; instead of PCC.
• Tax obligation arises: at the time of delivery (handover of the apartment/protocol of acceptance).

Notary fees

• The notary charges a fee in accordance with the Regulation of the Minister of Justice.
• Maximum net rates (23% VAT to be added).

Example: for an apartment worth PLN 400,000: PLN 1,010 + 0.4% × (400,000 − 60,000) = PLN 2,370 net + 23% VAT = PLN 2,915 gross.

Payment deadline: at the signing of the notarial deed.

Court costs (entries in the land and mortgage register)

• Fees are paid together with the application to the district court maintaining the land and mortgage register:
• Entry of ownership / perpetual usufruct: PLN 200.
• Establishment of a new land and mortgage register: PLN 100.
• Entry of a mortgage (single or joint): PLN 200.
• Deletion of a mortgage: PLN 100.
• Payment deadline: when submitting the application, usually before issuing the register excerpt or entry.

Summary

• PCC: 2%, within 14 days (secondary market); exemption for first apartment.
• VAT: 8% or 23% (primary market), obligation arises upon delivery.
• Notary: fee according to the table, + 23% VAT; payable at signing.
• Court: entries — PLN 100–200, payable with the application.

Thanks to this list, you can quickly estimate additional costs and plan the financing of your apartment purchase without surprises.