Home Selling Costs Calculator

The seller typically bears: agent commission (usually 2–3% + 23% VAT), notary fee (several hundred to several thousand PLN depending on value), court fee for mortgage release (PLN 100), and potentially income tax PIT 19% on profit if the property is sold within 5 years of acquisition.

No PIT is due when: (1) more than 5 years have passed since the end of the calendar year in which the property was acquired; (2) proceeds are used for own residential purposes within 3 years (residential relief); (3) the property was acquired through division of matrimonial assets and 5 years have passed since the spouse acquired it.

It is a matter of agreement between the parties. In practice the buyer usually pays the notary fee for the acquisition deed. The seller covers the cost of documents needed for the transaction: energy performance certificate, land register extracts and any required clearance certificates.

The standard commission is 1.5–3% of the transaction price plus 23% VAT. The rate is negotiable. You can sell without an agent by listing on property portals yourself, which eliminates this cost but requires more personal effort.

Tax = 19% of profit. Profit = sale price minus allowable costs (acquisition price + documented expenses: notary fees, commissions, renovation costs). Example: sale for PLN 600,000, acquisition for PLN 450,000, costs PLN 15,000 — profit PLN 135,000, PIT = PLN 25,650.

The residential relief (Art. 21(1)(131) PIT Act) exempts the gain from tax when within 3 years of the end of the year of sale you spend the proceeds on own residential purposes: buying a new property, building a house, repaying a mortgage taken before the sale or renovating your own property. The relief is proportional — only the portion spent on residential purposes is exempt.

Yes, the tax rules are identical to those for a flat: PIT 19% on profit if sold within 5 years of acquisition. The notary fee is calculated using the same scale. Agent commission is negotiable. Building plots are often sold without agents.

For the notarial deed you need: title deed or land register number, energy performance certificate (mandatory since April 2023), service charge arrears clearance certificate, and if the property has a mortgage — a bank statement showing the outstanding balance and consent to release the mortgage after repayment.

Yes, if the sale occurs within 5 years of the end of the year in which the deceased originally acquired the property. The period runs from the previous owner's acquisition date, not from the date of inheritance. You may use the residential relief to avoid the tax.

The calculator covers the main costs: agent commission with VAT, notary fee with VAT, court fee and PIT. It does not include costs of preparing the property for sale (home staging, minor repairs), energy performance certificate (PLN 200–500) or preliminary agreement notary costs. Results are indicative only.