PCC Tax Calculator — Civil Law Transactions Poland

PCC (podatek od czynności cywilnoprawnych) is the Polish civil law transaction tax. It applies to specific civil contracts concluded between private parties — most commonly the purchase of real estate on the secondary market, private loans, and vehicle sales. The tax must be paid by the buyer (or borrower) within 14 days.

Select the type of transaction (property, private loan, car, or other) and enter the contract or market value. The calculator instantly shows the PCC tax amount and the applicable rate. For a precise figure always verify with a notary or your local tax office.

Purchasing real estate (flat, house, land) on the secondary market is subject to a 2% PCC rate applied to the market value of the property. For a PLN 500,000 flat the tax equals PLN 10,000. Note: new-build properties sold by a VAT-payer developer are usually exempt from PCC.

No. Purchases from a developer (primary market) are subject to VAT (8% or 23%), not PCC. The PCC exemption applies when the seller is a VAT payer and the transaction is subject to VAT. Secondary market sales between private individuals are taxed with PCC.

A private loan (umowa pożyczki) between natural persons is taxed at 0.5% of the loan amount, with a minimum of PLN 1. Loans from family members may qualify for a full exemption if the loan exceeds PLN 9,637 and is reported to the tax office on form PCC-3 within 14 days.

Yes. Purchasing a used vehicle from a private seller is subject to 2% PCC on the car's market value (not necessarily the agreed price if it is below market). The buyer must file form PCC-3 and pay the tax within 14 days. Car dealers who are VAT payers are exempt from PCC.

In most transactions the buyer (or the borrower in a loan agreement) is liable for PCC. In joint sale agreements both parties are jointly liable. The notary may collect and remit the tax on behalf of the parties in notarised transactions.

PCC must be declared on form PCC-3 and paid within 14 days of the date the tax obligation arose (i.e. the day the contract was signed). For notarial deeds the notary collects the tax directly. Late payment incurs default interest.

Yes. Since 2023, first-time buyers purchasing their first residential property on the secondary market are exempt from PCC entirely, provided they have never previously owned a residential property or cooperative housing right. The exemption must be declared when filing PCC-3 (or confirmed by the notary).

No. The calculator applies statutory rates and does not account for individual exemptions, deductions, or specific contractual arrangements. For legally binding figures consult a notary or licensed tax adviser before concluding the transaction.