Poland Home Purchase Costs Calculator (PCC Tax 2%, Notary)

About the Poland Home Purchase Costs Calculator (PCC Tax 2%, Notary)

Add up what buying a flat or a house in Poland costs on top of the price. On the secondary market (rynek wtórny) the buyer pays the civil law transactions tax (PCC) of 2%, unless every buyer is buying a first home; a new flat from a developer carries VAT in its price instead. Then come the notary's fees for the deed (taksa notarialna) with 23% VAT, the notary's fee for the land register application, the extracts of the deed, the court fees for the entries in the land register (księga wieczysta) and, with a loan, the costs of the mortgage.

The calculator works the notary's fees out at the maximum the regulation allows for the day of your deed, line by line, and adds an estate agent's commission or any other cost you enter. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the costs on top of the price and the first rows of the cost list, while every other figure stays hidden until you unlock it with a Pro pass.

The PCC tax and the first-home exemption

Buying real estate or a cooperative ownership right to a flat from its owner costs 2% of the market value (PCC Act arts. 6 and 7), normally the price you agree, rounded to the full złoty. The notary collects it at the deed. A buyer of a first flat or house pays none when every buyer has never held a flat, a house or a cooperative right to one, or a share in one, other than an inherited share of up to 50% (art. 9 pkt 17; gov.pl). A sale with VAT, such as a developer's, pays no PCC (art. 2 pkt 4); a mortgage for a loan pays 19,00 zł (art. 7 ust. 1 pkt 7 lit. b).

The notary’s maximum fees

The regulation on maximum notary fees (consolidated text; amended) sets the scale (§ 3): up to 3.000 zł 100 zł; then 100 zł + 3% of the excess above 3.000 zł; 310 zł + 2% above 10.000 zł; 710 zł + 1% above 30.000 zł; 1.010 zł + 0,4% above 60.000 zł; 4.770 zł + 0,2% above 1.000.000 zł; and above 2.000.000 zł the top bands and caps in force on the day of the deed, which the calculator applies. The sale of a flat, a house, a cooperative ownership right or a building plot pays half the scale (§ 6), the mortgage for a loan to buy a home a quarter (§ 7). Extracts, the land register application and 23% VAT are added (VAT Act). These are maximums: a notary may charge less, so ask for the estimate.

Court fees for the land register

The court charges 200,00 zł for entering your ownership, 200,00 zł for entering a mortgage and 100,00 zł for founding a new land register, as for a new flat (Act on court costs, arts. 42 and 44). The notary collects them with the deed and files the application electronically.

Limitations

• The fees are the regulation’s maximums; the notary’s own estimate decides, and it may be lower.
• The PCC base is the market value: when the declared value is below it, the tax office may ask for it to be raised (PCC Act art. 6 ust. 3).
• Buying a share of a property, a sixth or later new flat for one buyer in buildings on the same plot (a PCC of 6%, art. 7a), a developer agreement (umowa deweloperska) and a preliminary agreement in notarial form are not added.
• Farmland that creates or enlarges a farm of 11 to 300 hectares is exempt from PCC (PCC Act art. 9 pkt 2); the calculator does not apply that exemption.
• Bank fees, the valuation and insurance are yours to add under other costs.
• MySmartCoPilot is not a law firm or a tax adviser: the result is an estimate from the PCC Act, the notary fee regulation and the Act on court costs, not tax or legal advice.

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