Notary Fees Calculator 2026

For a PLN 500,000 property on the secondary market: notary fee about PLN 2,770, VAT 23% on the fee about PLN 637, PCC 2% = PLN 10,000, land registry fees about PLN 350. Total about PLN 13,757. On the primary market PCC does not apply, so the cost is PLN 10,000 lower.

The notary fee is the notary's remuneration for drawing up the deed. Its maximum is set by a regulation of the Minister of Justice and depends on the property value (tiered rates, decreasing in percent). For values of PLN 60,000–1,000,000 the fee is PLN 1,010 + 0.4% of the excess over PLN 60,000. VAT of 23% is added to the fee.

The civil-law transaction tax (PCC) of 2% of the value is paid when buying property on the secondary market (from an individual or a non-VAT business). On the primary market (from a developer) the transaction is subject to VAT, so PCC does not apply. The notary collects PCC as the payer and remits it to the tax office.

Yes — the notary is the PCC payer and collects it when the deed is signed, then remits it to the tax office. The notary also collects court fees for land registry applications (ownership entry, register set-up, mortgage entry) and passes them to the court. All these amounts appear on the notarial invoice.

The court fee for entering ownership is PLN 200. Setting up a land register and a mortgage entry cost an additional PLN 200 and PLN 100–200. When buying with a loan, total land registry fees are usually PLN 350–600. The calculator assumes about PLN 350.

The regulation sets the maximum fee — the notary may propose a lower rate, so it is worth negotiating, especially for more expensive properties. In practice law offices often apply below the maximum. Differences between notaries can be several hundred zloty, so it pays to compare offers.

Under Polish practice all notary costs (fee, VAT, PCC, court fees) are borne by the buyer, unless the parties agree otherwise. The seller, by contrast, bears any income tax on the sale (if disposing of the property within 5 years of acquisition).

Yes — since 2023 there is a PCC exemption when buying a first flat or house on the secondary market, if the buyer did not previously own another residential property. This is a significant saving (2% of value). The calculator does not apply this exemption automatically — check whether you meet the conditions.

Buying property requires, among others: a land register extract, a document confirming the seller's title (acquisition deed), the parties' personal data, certificates of no arrears (property tax, charges), and with a loan — the loan agreement and the bank's statement. The notary informs you of the full list before the signing date.

No — the calculator gives indicative costs based on maximum fee rates and typical charges. It does not include: PCC exemptions, deed copies (about PLN 6–20/page), extra acts (powers of attorney, applications) or individual office rates. The notary provides an exact estimate before signing.