Buying property in Poland involves more than just the purchase price. Buyers typically need to budget an additional 3-6% of the property value for taxes, notary fees, agent commissions, and administrative charges. This guide explains every cost component for 2026, with practical examples for both new-build and second-hand property purchases.
PCC Tax (Podatek od Czynnosci Cywilnoprawnych)
PCC is a civil law transaction tax applied to second-hand property purchases. In 2026:
- Standard rate: 2% of the transaction value (market value as declared in the notarial deed)
- PCC is paid by the buyer, collected by the notary at signing, and transferred to the tax office
- PCC applies only to the secondary market — purchases directly from a developer (primary market) are subject to VAT instead (usually 8% for residential property included in the developer's price)
- First apartment exemption: buyers purchasing their first-ever residential property on the secondary market are exempt from PCC since 2023. This exemption applies if neither buyer (nor spouse) has ever owned residential property before.
For a 500,000 PLN second-hand apartment, PCC = 10,000 PLN. For a first-time buyer qualifying for the exemption, this cost disappears entirely.
Notary Fees (Taksa Notarialna)
All property transfers in Poland must be executed via a notarial deed. Notary fees are regulated by law and set as a percentage of the transaction value (maximum rates):
- Up to 60,000 PLN: 100 PLN + 3% of excess over 30,000 PLN
- 60,001 - 1,000,000 PLN: 1,010 PLN + 0.4% of excess over 60,000 PLN
- 1,000,001 - 2,000,000 PLN: 4,770 PLN + 0.2% of excess over 1,000,000 PLN
- Above 2,000,000 PLN: 6,770 PLN + 0.25% of excess (capped at 10,000 PLN)
Notary fees are subject to 23% VAT. Additionally, the notary collects a land register fee on behalf of the court (1,000 PLN for ownership entry + 150 PLN per mortgage entry if applicable).
Example: Buying a 550,000 PLN Second-Hand Apartment (with Mortgage)
- PCC tax (2%): 11,000 PLN (or 0 PLN for first-time buyer)
- Notary fee base: 1,010 PLN + 0.4% x (550,000 - 60,000) = 1,010 + 1,960 = 2,970 PLN
- VAT on notary fee (23%): 683 PLN
- Land register — ownership entry: 200 PLN
- Land register — mortgage entry: 200 PLN
- Mortgage application fee (bank): 0 - 2,000 PLN (varies)
- Property valuation (wycena): 500 - 1,000 PLN
- Total transaction costs (excluding PCC): approximately 4,500 - 5,000 PLN
- Total with PCC: approximately 15,500 - 16,000 PLN
Real Estate Agent Fees
In Poland, real estate agents typically charge commission to both the seller and the buyer, though practices vary:
- Buyer commission: commonly 2-3% of purchase price + 23% VAT
- Seller commission: commonly 2-3% + VAT
- Some agents work on a split model where only one side pays, or offer fixed fees for lower-value properties
- Commission is negotiable and should be agreed in writing before signing any mandate
For a 550,000 PLN property, buyer commission at 2% + VAT = approximately 13,530 PLN. If you find the property without an agent or negotiate buyer-side commission to zero, this is a significant saving.
Additional Costs to Budget
- Home inspection (inspekcja techniczna): 500 - 1,500 PLN for a professional building survey — not legally required but highly recommended for older properties
- Translation fees: if you do not speak Polish, you may need a sworn translator present at the notary — 200-500 PLN per hour
- Mortgage insurance (ubezpieczenie pomostowe): an extra 0.5-1% annual interest premium charged by the bank until the mortgage is entered in the land register (typically 2-6 months)
- Property insurance: required by the bank if you have a mortgage. Expect 300-800 PLN/year for a standard apartment.
Total Budget Needed Above Purchase Price
As a summary for a 500,000 PLN second-hand apartment in 2026:
- First-time buyer (PCC-exempt): additional costs approximately 3,000 - 6,000 PLN without agent, or 16,000 - 20,000 PLN with agent
- Non-first-time buyer: add 10,000 PLN PCC to the above
Use the property purchase cost calculator on Liczbnik.pl to get a precise breakdown for your specific transaction value, including whether you qualify for the PCC exemption and estimated notary fees. Planning your budget carefully before making an offer is essential in Poland's competitive property market.