What is PCC tax in Poland?

PCC (podatek od czynności cywilnoprawnych) is the civil-law transactions tax. When you buy a home on the secondary market from a private seller, you pay 2% of the property value as PCC. The buyer pays it, and the notary usually collects and remits it at completion.

Do I pay PCC on a new-build flat from a developer?

No. Purchases from a developer are subject to VAT, which is already included in the advertised price (8% for most residential property, 23% for larger units or commercial space). Because VAT applies, the 2% PCC does not, so you avoid double taxation on new builds.

Is there a first-home exemption from PCC?

Since 2023, first-time buyers purchasing their first home on the secondary market are exempt from the 2% PCC if they have never owned residential property before. The tool lets you apply this exemption to see the saving. New-build VAT is unaffected by it.

What other fees apply when buying property in Poland?

Beyond PCC or VAT, expect notary fees (taksa notarialna, a regulated sliding scale), a court fee for the land and mortgage register entry (around 200 PLN), and an additional 0.1% PCC on any mortgage. Agent commission, if used, is separate and negotiable.

How is the notary fee calculated?

The notary fee follows a regulated maximum tariff that decreases in percentage as the price rises — for example a few thousand PLN plus a small percentage of the value above a threshold, then 23% VAT on the notary fee itself. This tool estimates a typical notary fee for the price band.

Poland Stamp Duty / Transfer Tax Calculator

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The Poland Stamp Duty / Transfer Tax Calculator estimates the taxes and fees you pay when buying property in Poland. The headline charge is PCC (the civil-law transactions tax) at 2% on secondary-market homes — but new builds bought from a developer are taxed through VAT instead, with no PCC. This tool applies the right rule and adds the usual notary and registry fees.

How it works

The key fork is the market type:

Secondary market (existing home from a private owner): PCC = price x 2%, paid by the buyer. A first-time-buyer exemption can reduce this to zero.
New build from a developer: the price already includes VAT (8% for most homes, 23% for large units), and no PCC applies. The tool shows the embedded VAT for transparency.

On top of the transfer tax, buyers pay a notary fee (a regulated sliding scale plus 23% VAT on the fee) and a land-and-mortgage register court fee of roughly 200 PLN. The total acquisition cost is the price plus all of these.

Secondary market → 2% PCC. New build → VAT only, no PCC. Add notary + registry fees.

Worked example

Buying a PLN 600,000 existing flat on the secondary market:

PCC = 600,000 x 2% = PLN 12,000.
Notary fee ≈ PLN 2,800 including VAT, plus a PLN 200 registry fee.
Total above the price ≈ PLN 15,000.

If the same flat is a new build, the 2% PCC is replaced by VAT already inside the price, so you pay only the notary and registry fees on top. Apply the first-home exemption to drop the PCC to zero on a qualifying secondary purchase. All figures are estimates computed in your browser.