PCC Tax When Purchasing Real Estate in Poland: 2%, Exemption for First Apartment, Pitfalls (2026)

Are you buying an apartment, house, or plot in Poland – either locally or from abroad? In addition to the property price, notary fees, and potential loan costs, you need to account for one more expense: civil law transaction tax (PCC). Online, it is often simplified to "2% of the apartment price," but in practice, the regulations are more complex – and a mistake can lead to additional tax payments with interest. This guide explains step by step when PCC is paid, when the exemption for a first apartment applies, what pitfalls await joint buyers, and what the Polish diaspora must remember if they already own property abroad.

Last verification: July 20, 2026. Informational material – not legal or tax advice. Regulations and limits may change; confirm your situation with a notary, tax advisor, or the National Tax Information Office before the transaction.

In Brief

The legal basis is the Act of September 9, 2000, on Civil Law Transaction Tax (consolidated text: Dz.U. 2026 poz. 191). Official explanations can be found on podatki.gov.pl (PCC section).

What is PCC and What Does It Cover

PCC (civil law transaction tax) – a one-time tax on certain contracts and legal actions. This is NOT an annual property ownership tax (that is the property tax paid to the municipality).

PCC covers, among others (Article 1 of the PCC Act):

• sales and exchange agreements for goods and property rights,
• loan agreements,
• establishment of a mortgage,
• paid dissolution of co-ownership (with payments or contributions),
• donation agreements – but only regarding the assumption of debts, burdens, or obligations of the donor,
• establishment of paid use (including improper use) and paid servitude,
• life annuity agreements, improper deposit, partnership agreements.

In real estate, it most often concerns PCC from the sale agreement of an apartment, house, plot, or share in real estate.

PCC Rates – Table

Current rates and limits are published by the Ministry of Finance: podatki.gov.pl – PCC rates and limits.

PCC When Purchasing – Check Your Situation

The following diagram is a simplified guide based on this article – it does not replace agreements with a notary or individual interpretations.

When You Pay 2% PCC

The standard rate on the sale of real estate is 2% of the tax base. You will usually pay it when purchasing:

• an apartment from the secondary market,
• a house from the secondary market,
• a plot (building, agricultural, recreational),
• a garage or parking space with a separate land register,
• a share in real estate,
• cooperative ownership right to an apartment,
• cooperative right to a single-family house.

Example: an apartment from the secondary market has a market value of 500,000 PLN. PCC = 500,000 PLN × 2% = 10,000 PLN. You need to have this amount prepared in addition to the price, notary fees, court fees, and loan costs.

Who Pays and Who Collects the Tax

In a sale agreement, the tax obligation rests with the buyer (Article 4(1) of the PCC Act). The seller does not pay PCC – however, they may have their own income tax (PIT 19%) if they sell the property before five years from the end of the year in which it was acquired. PCC and PIT are two completely different taxes.

If the property is purchased by several people, they are jointly responsible for PCC solidarily (Article 5(1)).

The sale agreement of real estate in Poland always requires a notarial deed – and then the PCC payer is the notary (Article 10(2)). The notary:

1. Determines whether the transaction is subject to PCC

   Checks, among other things, whether the sale is not subject to VAT (in which case PCC generally does not apply).

2. Verifies the right to exemption

   Receives a declaration from the buyer confirming that the conditions for the first apartment exemption are met.

3. Calculates and collects the tax

   You pay the tax to the notary along with the other costs of the deed.

4. Remits PCC to the tax office

   The notary submits the tax and declarations – you do not submit the PCC-3 yourself.

PCC is Based on Market Value, Not the Price in the Agreement

The tax base for sales is the market value of the item or property right (Article 6(1)(1)). This is not always the same amount that the parties entered into the deed. Note: the market value is determined without deducting debts and burdens (Article 6(2)) – a mortgage encumbering the apartment does not lower the PCC base.

If the office determines that the stated value does not correspond to the market value, it will call you to increase or decrease it. If you disagree, the office may appoint an expert – and if the value determined by the expert differs by more than 33% from the amount you provided, you bear the costs of the expert's opinion (Article 6(2)–(4)).

Example: the deed states a price of 400,000 PLN, but similar apartments in the area cost about 550,000 PLN. The office may demand explanations, additional PCC, and interest for delay.

If the lower price results from real reasons (major renovation, defects, encumbrances), keep documentation that can defend you:

• cost estimate for the renovation and photos of the property's condition,
• technical expertise or appraisal report,
• documents regarding debts or legal defects,
• comparison of offers for similar properties in the area.

Exemption for the First Apartment – 0 PLN PCC

As of August 31, 2023, there is an exemption from PCC for individuals purchasing their first apartment or house on the secondary market (Article 9(17) of the PCC Act, introduced by the Act of May 26, 2023, Dz.U. 2023 poz. 1463 – see Ministry of Finance announcement and explanation on gov.pl). The exemption covers the purchase of:

• ownership rights to a residential unit constituting a separate property,
• ownership rights to a single-family residential building,
• cooperative ownership right to an apartment concerning a residential unit or single-family house.

Condition: the buyer is a natural person (or natural persons) who on the day of sale and previously did not hold any of these rights or shares in them – with one exception regarding inheritance (discussed below).

How much can you save? The exemption has no price limit for the property:

“First apartment” does not mean “first property at all”

The exemption only excludes previous ownership of apartments, single-family houses, and relevant cooperative rights. Previous ownership of, for example:

• an agricultural or building plot without a house,
• a garage or parking space,
• a commercial unit or commercial property

does not necessarily disqualify the exemption. The legal nature of the property matters, not the colloquial name. An “apartment” from an advertisement may formally be a commercial unit, and a “cottage” may be an individual recreation building, not a single-family residential building.

Exception: Inherited Share up to 50%

The exemption applies despite previous ownership of a share in an apartment or house if the share:

• was acquired by inheritance (not by donation!),
• did not exceed 50%.

Example 1: you inherited 25% of an apartment from a parent and have never owned any other residential property – you may generally meet the conditions for exemption.

Example 2: you inherited 60% of a house – the share exceeds 50%, and you may not qualify for the exemption.

Example 3: you received a 25% share in an apartment by donation – the exception does not apply because it only concerns inheritance.

Property Abroad May Disqualify the Exemption – Important for the Polish Diaspora

The provision does not limit previous ownership of property to Poland. If you owned a house or apartment (or a share in them) in the USA, Canada, the UK, Germany, or anywhere else – it may disqualify the exemption.

If you are buying from abroad, also see our guide: How to Buy an Apartment in Poland While Living in the USA.

Joint Purchase: Spouses, Partners, Family

This is one of the most important pitfalls. If the property is purchased by several people, the conditions for exemption are analyzed in relation to all buyers.

Example: the wife has never owned an apartment, the husband has. They are jointly purchasing a unit on the secondary market. Do not assume that the “wife's half” will be exempt – tax authority interpretations in this regard are strict and relate the exemption to the entire sale transaction.

Particular analysis (preferably before signing the deed) is required in situations where:

• spouses have separate property,
• partners are buying without marriage or a parent with a child,
• one of the buyers has owned property abroad,
• one of the buyers previously had a share (from inheritance, donation, purchase),
• the purchase is financed from various sources.

Do not artificially structure the purchase “only in one spouse's name” solely for tax savings – the property regime, source of funds, and family regulations matter; such a structure may cause tax and property issues. Consult this in advance with a notary or advisor.

Preliminary Agreement and Moment of Assessment

A preliminary agreement does not transfer ownership – ownership passes only with the promised agreement (notarial deed). The right to exemption is assessed on the day of the sale agreement. If between the preliminary agreement and the final deed you acquire a share in another residential property (e.g., by inheritance), the situation must be reassessed.

Primary Market: VAT Instead of PCC

When purchasing a new apartment from a developer, the sale is usually subject to VAT – and VAT-taxed transactions are generally excluded from PCC (Article 2(4) of the PCC Act). This does not mean you do not pay any tax: VAT is included in the price.

• 8% VAT – residential units covered by the social housing program: apartments up to 150 m², single-family houses up to 300 m² (Article 41(2) and (12)–(12c in conjunction with Article 146ef of the VAT Act),
• 23% VAT – proportionally for the part of the area exceeding the limit and for commercial units and some garages/parking spaces.

6% Rate – Wholesale Purchase of Apartments

As of January 1, 2024, Article 7a applies: if the buyer acquires at least six residential units constituting separate properties in one or several buildings built on one plot of land, subject to VAT (or shares in such units) – or has already acquired at least five such units – then from the sixth and each subsequent unit, they pay PCC at a rate of 6%.

• This mainly concerns investors buying packages of apartments (most often from developers).
• In this particular case, 6% PCC is collected alongside VAT – this is a statutory exception to the principle “VAT excludes PCC” (Article 2(4)(a)).
• When purchasing in co-ownership, the 6% rate applies if at least one of the buyers meets the condition – but only those buyers who meet the conditions are jointly responsible for it (Article 7a(2), Article 5(3)).
• This provision does not apply to a regular buyer of a single apartment.

Special Situations

Apartment with Furnishings

If you are buying furniture and appliances along with the apartment, it is worth separating the price of the property and the price of the movable items in the agreement – but the values must be realistic. Prepare a list of furnishings with values for larger items. Do not artificially transfer part of the apartment price “to furniture” – the office may challenge this.

Garage and Parking Space

The method of taxation depends on the legal structure: a parking space may be part of the common property, a share in a garage (a separate commercial unit), or a separate unit with its own land register. This is important for PCC, VAT, and for the exemption for the first apartment – the exemption covers residential units, so a separate garage or share in a garage may not be included.

Plot with a House, Holiday Cottage

The exemption may cover a single-family residential building (along with the land on which it stands). However, check whether the building is formally residential, has been put into use, and how it is marked in the registry – an individual recreation building (“holiday cottage”) will not always be treated as a residential house.

Investment Apartment and Condohotel

The marketing name “apartment” does not determine the legal status. The unit may formally be a commercial unit or a unit in a condohotel. Before purchase, check the land register, extract from the register of units, occupancy permit, and draft of the notarial deed.

Purchase of a Share in an Apartment

Buying a share also falls under PCC. You buy a 50% share in an apartment worth 600,000 PLN → base 300,000 PLN → PCC 6,000 PLN. Note: the Act mentions a share only in the condition concerning previous ownership, and not in the list of items covered by the exemption – therefore, according to the interpretative practice of the authorities, the purchase of only a share in an apartment does not benefit from the exemption for the first apartment. However, the exemption may cover the joint purchase of the entire property by several individuals if each meets the conditions. In such a configuration, apply for an individual interpretation.

Property Exchange

In the exchange of an apartment for an apartment (a unit constituting a separate property or cooperative ownership right), the tax base is the difference in market values of the exchanged units (Article 6(1)(2)(a)) – not the value of the more expensive property. In other configurations (e.g., a house for a plot), the basis is the value of the item from which the higher tax is due. Rate: 2%. The tax obligation rests jointly on both parties (Article 4(2) and Article 5(2)).

Dissolution of Co-ownership, Division of Inheritance

PCC also arises in the case of paid dissolution of co-ownership and division of inheritance with payments or contributions. Example: two co-owners each with 50% – one takes over the entire property and compensates the other; the value acquired above the previous share is taxed.

Donation of an Apartment with a Loan

A donation is generally subject to inheritance and donation tax, but PCC may arise in the part concerning assumed debts and burdens – e.g., when the donee assumes obligations related to an apartment encumbered by a loan. Not every donation within the family is therefore completely free from all taxes.

PCC from Establishing a Mortgage

Are you buying with a loan? In addition to (potential) PCC from the purchase, there will be a separate PCC from establishing a mortgage: 19 PLN for a claim of an unspecified amount (typical for a mortgage loan) or 0.1% for a claim of a specified amount. This tax is settled with the declaration PCC-3 (current version: PCC-3 (6)) within 14 days of submitting the declaration of establishing the mortgage – unless you submit the declaration in the notarial deed, in which case the notary collects it. The exemption for the first apartment does not cover PCC from the mortgage. If the mortgage entry in the land register ultimately does not occur, the paid tax is refundable (Article 11(1)(5)); you will not receive a refund after five years from the end of the year in which the tax was paid.

Buyers Living Abroad

PCC applies to properties located in Poland regardless of where the buyer lives. A Pole from the USA, a foreigner, or a person without Polish tax residency pays PCC on the same terms. Additionally, check: PESEL/NIP number, bank requirements, AML regulations regarding the source of funds, the form of power of attorney (power of attorney for the notarial deed requires a notarial form; those drawn up abroad usually with apostille and sworn translation), and for foreigners – any necessary permission from the MSWiA to acquire property.

Ownership History – What Disqualifies the Exemption and What Does Not

What to tell the notary? The whole truth about your ownership history: inherited properties, shares received in childhood, apartments bought with an ex-spouse, foreign properties, cooperative rights, shares sold years ago. You submit a declaration confirming that you meet the conditions for the exemption under penalty of liability – its truthfulness may be verified by the office.

What Happens for Incorrect Application of the Exemption

If the office determines that the exemption was not applicable, a tax liability arises. Real consequences include:

• additional 2% PCC,
• interest for delay,
• clarification proceedings and the need to present documents,
• depending on the circumstances – criminal tax liability.

Myth: “the office will charge 20% of the apartment value”

The sanction rate of 20% (Article 7(5)) applies to specific cases – mainly undisclosed loans, improper deposits, or improper use, which the taxpayer invokes only during an inspection. This is not a standard penalty for not paying PCC on the purchase of an apartment.

Tax Fines Depend on the Minimum Wage

Fines for tax offenses are linked to the minimum wage (Article 48 of the Tax Penal Code). In 2026, the minimum wage is 4,806 PLN (Regulation of the Council of Ministers of September 11, 2025, Dz.U. 2025 poz. 1242; one rate for the entire year), which gives in 2026:

• fine imposed by the court: from 480.60 PLN to 96,120 PLN (from 1/10 to 20 times the minimum wage),
• penalty ticket: a maximum of 24,030 PLN (5 times),
• penalty order: a maximum of 48,060 PLN (10 times).

Amounts change every year with the minimum wage – therefore, figures circulating on social media quickly become outdated. The court considers, among other things, the degree of fault, the amount of the shortfall, rectification of the error, and the taxpayer's situation – the maximum fine is not automatic, and not every error in PCC results in a fine.

Detected an Error? Do Not Wait for an Inspection

1. Contact the notary or tax office

   Determine what exactly went wrong and what amount is overdue.

2. Pay the overdue tax with interest

   The sooner, the smaller the interest.

3. Consider active regret

   Notification under Article 16 of the Tax Penal Code (can also be submitted electronically, including through the e-Tax Office) does not exempt from tax – the condition for effectiveness is the payment of the entire due amount – but if submitted correctly and on time, it may protect against criminal tax liability.

How to Legally Pay Less PCC

Checklist Before Visiting the Notary

• Have I ever owned an apartment, house, or share in them (also abroad)?
• Did the share come from inheritance, donation, or purchase? Did the inherited share exceed 50%?
• Did I have a cooperative ownership right to an apartment?
• Do all co-buyers meet the exemption conditions?
• Is the unit formally residential (land register, register of units)?
• Does the garage/parking space have a separate land register?
• Does the price correspond to the market value, and if it is lower – do I have documentation?
• Is the transaction subject to VAT?
• Does the loan require establishing a mortgage (separate PCC)?
• Do I need an individual interpretation?
• Has the notary received complete and truthful information?

Most Common Mistakes with PCC Tax

• Artificially undervaluing the price in the deed – the office will compare the transaction with market prices.
• Omitting foreign property in the declaration to the notary.
• Ignoring a small share – even a small share (except for inherited ≤50%) may disqualify the exemption.
• Confusing donation with inheritance – the 50% exception only applies to inheritance.
• Linking the exemption to registration – registration does not matter.
• Assuming that every “apartment” is a residential unit – documents are decisive.
• Assuming that in a joint purchase “my half” will retain the exemption – authorities look at the entire transaction.
• Confusing the 20% sanction rate with a penalty for an apartment – it mainly concerns undisclosed loans.
• Forgetting about PCC from the mortgage – 19 PLN or 0.1%, outside the exemption for the first apartment.

Frequently Asked Questions

I am buying my first apartment from a developer. Will I benefit from the PCC exemption?

When purchasing from a developer with VAT, you do not pay 2% PCC regardless of the exemption – the exclusion arises from VAT. The exemption “for the first apartment” is relevant in the secondary market.

I sold my only apartment 10 years ago. Am I now a “first buyer”?

No. The provision refers to the entire ownership history – previous ownership disqualifies the exemption, even if you sold the apartment long ago.

I have a house in the USA. Will I pay PCC when buying my first apartment in Poland?

Most likely yes – the provision does not limit previous ownership to properties in Poland. In unusual situations, apply for an individual interpretation before purchase.

We are buying with my husband/wife, one of us has already owned an apartment. Will half be exempt?

Do not assume that. The interpretations of the authorities are strict – conditions must be met by all buyers. Consult the structure of the transaction before signing the deed.

Do I need to submit the PCC-3 declaration after purchasing the apartment?

No – at the notarial deed, the tax is collected and settled by the notary. You submit PCC-3 yourself for transactions without a notary (e.g., car purchase, loan) and usually when establishing a mortgage outside the deed.

How much does an individual interpretation cost and where to submit it?

The application (ORD-IN) is submitted to the Director of the National Tax Information Office; the fee is 40 PLN for each factual state, and the response should arrive within 3 months (no response within the deadline = your position is considered correct). Details and application creator: gov.pl – obtain a tax individual interpretation.

Where to inquire about my situation?

Free information is provided by the National Tax Information Office: tel. 22 330 03 30 (mobile), 801 055 055 (landline), +48 22 330 03 30 from abroad, Mon.–Fri. 8:00–18:00 (contact details). You can handle tax matters online at e-Tax Office.

Do I also pay PCC on the purchase of a plot?

Yes – 2% of the market value. The exemption for the first apartment does not cover the plot itself (it applies to residential units and buildings).

Fact-Check Summary

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