"Transferring" an apartment to a child is common in Poland – and almost always means a donation in the form of a notarial deed, as without a notary, a property donation is simply invalid (Article 158 and 890 of the Civil Code). The good news: in the closest family, the tax is 0 PLN regardless of value, and the total bill at the notary for a typical apartment usually amounts to 1,500–3,500 PLN. The bad news: several details – the tax discount, the recipient's citizenship, and inheritance rights – can complicate this picture significantly. Let's calculate everything based on current rates, from legal texts, not from duplicated tables.
This guide is a pricing list and calculations. The step-by-step procedure, pitfalls of inheritance rights, and a comparison with a life estate agreement are described in detail in a separate guide: Donation of an apartment within the family – zero tax, but not zero pitfalls. For monetary donations (and the cash trap) – here.
What Comprises the Notary's Bill
The total cost of a property donation consists of four elements – three fixed and one, which in the family usually amounts to zero:
| Component | Amount | Basis |
|---|---|---|
| Notarial fee + 23% VAT | Dependent on value (table below); these are maximum amounts – the notary may charge less | Regulation of the Ministry of Justice (t.j. Dz.U. 2024 poz. 1566) + VAT Act |
| Court fee for property registration in the land and mortgage register | 200 PLN (+100 PLN if a new register needs to be established; 150 PLN for agricultural property up to 5 ha) | Court Costs Act, Articles 42–45 |
| Copies of the notarial deed | 6 PLN + VAT for each started page; a complete set for the parties, court, and office is practically around 100–250 PLN | § 12 of the fee regulation |
| Gift tax | 0 PLN in the closest family; outside it – according to tax groups (below) | Inheritance and Donation Tax Act |
Notarial Fees 2026: Official Table of Maximum Rates
The maximum rates based on the value of the donated property (§ 3 of the regulation – unchanged since 2021, confirmed in the consolidated text):
| Property Value | Maximum Fee (net) |
|---|---|
| up to 3,000 PLN | 100 PLN |
| 3,000 – 10,000 PLN | 100 PLN + 3% of the excess over 3,000 PLN |
| 10,000 – 30,000 PLN | 310 PLN + 2% of the excess over 10,000 PLN |
| 30,000 – 60,000 PLN | 710 PLN + 1% of the excess over 30,000 PLN |
| 60,000 – 1,000,000 PLN | 1,010 PLN + 0.4% of the excess over 60,000 PLN |
| 1,000,000 – 2,000,000 PLN | 4,770 PLN + 0.2% of the excess over 1,000,000 PLN |
| over 2,000,000 PLN | 6,770 PLN + 0.25% of the excess, but not more than 10,000 PLN (and between persons in the first tax group – not more than 7,500 PLN; § 3 point 7) |
The notary adds 23% VAT to the fee. And one thing that pricing lists on the internet often omit: these are maximum rates – in larger cities, it is realistically possible to negotiate less, especially for simple deeds.
50% Discount – But Under Two Conditions Simultaneously
There has been a lot of misunderstanding surrounding the "half fee for a donation of an apartment within the family." The provision (§ 6 point 15 of the regulation) is precise – half the rate applies when both conditions are met:
- The donation concerns a unit constituting a separate property (an apartment with its own land and mortgage register) and is made between persons from the first tax group (closest and extended family: spouse, descendants, ancestors, siblings, parents-in-law, son-in-law, daughter-in-law...),
- and the recipient is entitled to the housing relief under Article 16 of the Inheritance and Donation Tax Act – meaning, among other things, they do not have another apartment or house (or will transfer it within 6 months), will reside in the donated unit with permanent residency, and will not sell it for 5 years.
Practical consequences that may surprise: (1) a donation of a single-family house or plot does not have a discount – § 6 point 15 applies only to units; (2) if the child already has their own apartment, the conditions of Article 16 are not met, and the notary will charge the full fee; (3) a recipient living abroad who does not reside in the donated unit will also not receive the discount. Ask the notary about qualification before scheduling an appointment.
How Much You Will Specifically Pay: Ready Calculations
Calculated according to maximum rates for donations in the closest family (tax 0 PLN). The "apartment" column assumes a 50% discount (conditions of § 6 point 15 met), the "house/plot" column – full fee. In both: 23% VAT, 200 PLN court fee, and ~150 PLN for copies.
| Value | Full Fee (net) | Apartment with Discount – TOTAL | House or Plot – TOTAL |
|---|---|---|---|
| 250,000 PLN | 1,770 PLN | ~1,440 PLN | ~2,530 PLN |
| 400,000 PLN | 2,370 PLN | ~1,810 PLN | ~3,270 PLN |
| 600,000 PLN | 3,170 PLN | ~2,300 PLN | ~4,250 PLN |
| 800,000 PLN | 3,970 PLN | ~2,790 PLN | ~5,230 PLN |
| 1,200,000 PLN | 5,170 PLN | ~3,530 PLN | ~6,710 PLN |
An example of a bill for the most common scenario – parents donate an apartment worth 400,000 PLN to a child, the child has no other unit and will reside in it: fee 2,370 PLN ÷ 2 = 1,185 PLN, plus VAT 272.55 PLN, plus 200 PLN for registration, plus about 150 PLN for copies = approximately 1,810 PLN. Tax: 0 PLN.
Gift Tax: Groups, Exempt Amounts, and Scale
The amount of tax depends on kinship. Exempt amounts (Article 9 of the Act, status as of July 2026 – without indexation since 2023):
| Group | Who | Exempt Amount |
|---|---|---|
| “Group 0" (Article 4a) | spouse, descendants, ancestors, stepchildren, siblings, stepparents | full exemption without limit |
| I | including parents-in-law, son-in-law, daughter-in-law (note: they are NOT in group 0!) | 36,120 PLN |
| II | extended family (e.g., siblings of parents, descendants of siblings) | 27,090 PLN |
| III | others | 5,733 PLN |
Tax on the excess over the exempt amount is calculated according to the scale from the regulation of the Minister of Finance from 2023 (Dz.U. 2023 poz. 1226 – note: the table printed in the act is historical): group I – 3%/5%/7%, group II – 7%/9%/12%, group III – 12%/16%/20%, with thresholds of 11,833 PLN and 23,665 PLN. In practice, for properties, almost the entire value falls into the highest rate: a donation of an apartment worth 400,000 PLN to an unrelated person (group III) results in a tax of about 77,400 PLN. Therefore, outside the family, a donation rarely makes sense – it is usually better to consider a sale.
When donating property, you do not submit SD-Z2. Since the deed is prepared by the notary anyway, the exemption for the closest family applies automatically – the obligation to report does not cover agreements made in the form of a notarial deed (Article 4a paragraph 4 point 2), and the tax payer is the notary (Article 18). The famous 6-month deadline for SD-Z2 primarily concerns monetary donations.
What's New in 2026
- Restoration of the SD-Z2 deadline (from January 7, 2026): the amendment of November 21, 2025 (Dz.U. 2025 poz. 1854) added Article 4c – if the 6-month reporting deadline has passed without the taxpayer's fault (e.g., serious illness), one can apply for its restoration (application within 7 days from the cessation of the obstacle). Note: this applies to deadlines that were still running on January 7, 2026 – deadlines missed earlier are lost forever.
- Flood donations (June 16, 2026 – December 31, 2026): the act of May 15, 2026 (Dz.U. 2026 poz. 775) exempts from tax – regardless of the group – donations intended by the end of 2026 for the removal of the effects of the flood from September 2024 in the specified municipalities.
- Less paperwork from July 13, 2025: the new Article 19 paragraph 7 abolished the requirement for a certificate from the tax office when the donor acquired the property by notarial deed or with the exemption from Article 4a. A certificate is still often needed mainly when the donor inherited the property (especially before 2007) – then request it in advance, as this is a classic reason for postponing the notary's appointment.
Penalty rate of 20%: if the taxpayer themselves invokes before the office – during verification or control activities – an unreported donation on which no tax has been paid (classic: explaining where the money for the own contribution came from), they will pay a punitive 20% (Article 15 paragraph 4). With properties, the risk is low (notarial deed = everything reported), but with accompanying monetary donations – very real.
Living Abroad? Three Things You Need to Know
Citizenship Determines Exemption
A property located in Poland is subject to Polish gift tax regardless of where the parties reside (Articles 1–3 of the Act). The exemption for "group 0" has, however, a condition from Article 4 paragraph 4: at the time of the donation, the recipient must have Polish citizenship (or EU/EEA) or reside in Poland/EEA. A child born in the USA, who has only American citizenship and lives in the USA, will not benefit from the full exemption – they fall into group I (exempt amount 36,120 PLN, above tax 3–7%). If you plan such a donation, confirming the Polish citizenship of the child before the deed may be worth tens of thousands of PLN.
You Don't Have to Fly to Poland – But Power of Attorney Requires Form
A party living abroad can act through a proxy, but the power of attorney for a property donation requires the form of a notarial deed (Article 99 § 1 of the Civil Code). The Polish consul typically only certifies signatures – a notarial deed can only be prepared after written authorization from the Minister of Justice, which happens rarely (Article 28 of the Consular Law). In practice, a foreign notary with apostille and sworn translation is used – consult the form and content in advance with a law office in Poland that will handle the deed. More about acting through a proxy from abroad: our guide on selling an apartment from abroad.
Country of Residence May Have Its Own Requirements
USA: a person filing taxes in the USA who receives gifts from a foreign individual with a total value exceeding 100,000 USD in a year (property in Poland also counts!) must submit an informational IRS form Form 3520 – there is no tax, but the penalty for failure to report can be up to 25% of the value. United Kingdom: receiving a gift does not in itself create tax for the recipient (tax may arise later – e.g., from rental or upon sale). Germany: note – a resident of Germany receiving a gift of Polish property may be subject to German Schenkungsteuer (exempt amount parent→child 400,000 EUR); Poland and Germany do not have an agreement to avoid double taxation on gifts, so consult the situation with a German tax advisor.
Documents: What to Prepare Before the Visit
- Parties: important identity documents, PESEL, marital status (in the case of joint property, both spouses are donors), data for the deed.
- Property: land and mortgage register number (the notary will check it online; a personal copy from ekw.ms.gov.pl costs from March 31, 2026 30 PLN electronic / 45 PLN paper – rates have increased, the old "20/30 PLN" are outdated), basis of acquisition (notarial deed, certificate of inheritance, or court ruling), certificate of no arrears to the community/cooperative (practice, not law – but notaries ask).
- When acquired by the donor through inheritance/donation: any certificate from the tax office (Article 19 paragraph 6) – after changes in 2025, often no longer necessary, see above.
- Plot: extract (and when detaching – a map) from the land registry, information about the development plan; these are standard notarial requirements – confirm the exact list with the office.
Plot and Agricultural Land: Different Rules
Besides the lack of a 50% discount on the fee, the Agricultural System Formation Act applies to agricultural lands. The good news for families: a donation to a close person (descendants, ancestors, siblings, children of siblings, siblings of parents, spouse, parents of the spouse, stepchildren, etc.) is free from KOWR restrictions. Outside the family: for properties with agricultural use from 0.3 ha, there are buyer restrictions (from 1 ha, director's consent from KOWR is generally required), and KOWR has the so-called right of acquisition (the possibility of takeover for payment – in the case of a donation, this is the instrument, not "pre-emption," which only concerns sales). A small bonus: registering ownership of agricultural property up to 5 ha costs 150 PLN in court instead of 200 PLN.
How Long Does Everything Take
| Stage | Time |
|---|---|
| Gathering documents | from a few days to a few weeks (the longest wait is for a possible certificate from the tax office) |
| Deed at the notary | one visit, usually 30–60 minutes; the notary submits the electronic application for registration and collects the court fee |
| Entry in the land and mortgage register | from a few weeks to a few months depending on the court – according to a study of 344 departments from 2024, the average is about 3.6 months, in extreme courts from about a week to several months; there are no current official statistics |
The most important: you do not have to wait for the entry to be the owner – ownership passes at the moment of signing the deed (the entry in the land and mortgage register upon transfer of ownership is declaratory). The death of the donor before the entry does not invalidate anything.
What to Remember After Signing (and Before You Sign)
- Inheritance rights do not disappear. A donation to one child is added to the estate when calculating the inheritance rights of the others – and this without a time limit, as the 10-year limit from Article 994 § 1 of the Civil Code applies only to donations to persons who are neither heirs nor entitled to inheritance rights. Since 2023, it is possible to notarize an agreement with the future heir to waive the inheritance rights themselves (Article 1048 § 2 of the Civil Code). Full discussion and calculations: Inheritance step by step.
- Sale before 5 years = 19% PIT on income (counting from the end of the year of donation), and the costs when acquiring by donation are minimal. Details and legal exits: Selling an apartment before the 5-year period.
- Do not undervalue in the deed. The office may call for correction to market value, and if an expert is appointed and the difference exceeds 33% – you will also pay for their opinion (Article 8 paragraph 4 of the PSD Act).
- An apartment with a mortgage can be donated (the mortgage remains on the property), but taking over the loan requires the bank's consent (Article 519 § 2 of the Civil Code) – banks rarely agree, and loan agreements often require notification of transfer. Consult with the bank before the deed.
- Revocation of the donation is only possible in cases of gross ingratitude of the recipient, within a year of learning about it (Articles 898–899 of the Civil Code) – and returning ownership of the property still requires a separate deed or court ruling.
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