In short
When you buy a flat or a house from a private seller in Poland, you pay the tax on civil law transactions (PCC): 2% of the market value, for example 12,000 zł on a 600,000 zł flat. A flat from a developer has VAT in the price, so there is no PCC on the price. A buyer who has never owned a flat or a house is exempt. With a mortgage you also pay 19 zł PCC on the mortgage. The notary collects the tax on the day of the deed.
How much PCC you pay
| Price of the flat | PCC 2% (secondary market) |
|---|---|
| 300,000 zł | 6,000 zł |
| 500,000 zł | 10,000 zł |
| 700,000 zł | 14,000 zł |
| 1,000,000 zł | 20,000 zł |
Act on the tax on civil law transactions, Article 7(1) (rates) and Article 9(17) (first home exemption). Details
With a mortgage, 19 zł PCC on the mortgage is added in every case.
When you pay 0 zł
- From a developer: the sale is subject to VAT, so there is no PCC on the price.
- First home: exempt if, on the day of the purchase and before it, you have never owned a flat, a house or a cooperative ownership right, or a share in one. An inherited share of up to 50% does not count. Whether property you own abroad counts is not stated directly in the act, so ask the notary before signing.
- Preliminary agreement and deposit: PCC is due only on the final sale agreement.
Who pays and on what amount
The buyer pays. The notary collects the tax on the day of the deed and passes it to the tax office, so you do not file a return yourself. The tax is calculated on the market value of the flat, usually the price in the deed. If the tax office considers the price too low, it asks you to correct it within at least 14 days and can then set the value itself, also with an expert.
Banks finance the price, not the tax, so PCC is paid from your own money on the day of the deed, next to the down payment.
Frequently asked questions
How much is PCC when buying a flat in Poland?
2% of the market value when you buy from a private seller, for example 12,000 zł on a 600,000 zł flat. From a developer there is no PCC on the price because VAT is included.
Is a first home exempt from PCC?
Yes, if you have never owned a flat, a house or a cooperative ownership right, or a share in one. An inherited share of up to 50% does not count.
Can PCC be included in the mortgage?
Usually not. The bank finances the price, and PCC and other purchase costs are paid from your own money on the day of the deed.
Sources
This guide describes general rules and typical bank practice as of October 2026. Details
It is not legal or tax advice and not a bank offer. Each bank sets its own criteria, and the lending decision is always made by the bank.
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