In Polish: PCC (podatek od czynności cywilnoprawnych)
This is the word you will see in bank documents.
Definition
PCC (podatek od czynności cywilnoprawnych, tax on civil law transactions) is a tax paid, among other things, when buying a resale property and when creating a mortgage. On the purchase of a flat or house it is 2% of the price, and on a mortgage securing a loan PLN 19. When the purchase is made by notarial deed, the notary collects it.
What it means for you
On the secondary market PCC is usually the largest transaction cost: for a PLN 500,000 flat it is PLN 10,000, paid on the day of the deed from your own money. If you are buying your first home, check whether you qualify for the exemption. On the primary market you do not pay PCC on the price, because the price includes VAT.
Full entry in Polish, with a worked example and sources
Frequently asked questions
How much is PCC when buying a flat?
2% of the price for a resale purchase plus PLN 19 for creating the mortgage. For a PLN 500,000 flat that is PLN 10,019.
Who does not pay PCC when buying a flat?
An individual buying a first flat or house who has never owned, or had a share in, such a property or a cooperative right to a flat, except an inherited share of up to 50%. PCC on the price is also not paid when buying from a developer.
Can PCC be paid from the loan?
Usually not. Banks finance the property price, and you pay the tax from your own money on the day of the deed.
Related terms
Definitions are simplified and reflect Polish law and bank practice as of October 2026. Where every word matters, the Act and your loan agreement decide. Figures in examples are indicative and are not a bank offer. The Polish version of each entry has worked examples and sources.
Other terms in “Loan costs and insurance”