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

Are you buying an apartment, house, or plot of land in Poland – either locally or from abroad? In addition to the property price, notary fees, and potential loan costs, you must also 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 payable, who qualifies for the exemption for the first apartment, what pitfalls await joint buyers, and what the Polish diaspora must consider 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 (Art. 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 concerning the assumption of debts, burdens, or obligations of the donor,
• establishment of paid usufruct (including improper) 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 of land, or share in real estate.

PCC Rates – Table

Transaction	PCC Rate	Basis
Sale of real estate, perpetual usufruct, cooperative ownership right to an apartment	2%	Art. 7 sec. 1 point 1 letter a
Purchase of the sixth and subsequent residential units in one investment (from 01.01.2024)	6%	Art. 7a
Sale of other property rights	1%	Art. 7 sec. 1 point 1 letter b
Loan agreement	0.5%	Art. 7 sec. 1 point 4
Mortgage securing a claim of a specified amount	0.1%	Art. 7 sec. 1 point 7 letter a
Mortgage securing a claim of an unspecified amount	19 PLN	Art. 7 sec. 1 point 7 letter b
Sanction rate (e.g., undisclosed loan during inspection)	20%	Art. 7 sec. 5

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

When You Pay 2% PCC

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

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

Example: a secondary market apartment 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 (Art. 4 point 1 of the PCC Act). The seller does not pay PCC – they may, however, have their own income tax (PIT 19%) if they sell the property before five years from the end of the year in which they acquired it. PCC and PIT are two completely different taxes.

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

A sale agreement for real estate in Poland always requires a notarial deed – and then the PCC payer is the notary (Art. 10 sec. 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 is generally waived).

2. Verifies the right to exemption

   Receives a statement from the buyer confirming the fulfillment of the conditions for the first apartment exemption.

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 (Art. 6 sec. 1 point 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 (Art. 6 sec. 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 on 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 (Art. 6 sec. 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 payments, and interest for delay.

If the lower price results from real reasons (general renovation, defects, encumbrances), keep documentation that can be defended:

• cost estimate for 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 First Apartment – 0 PLN PCC

Since August 31, 2023, there is an exemption from PCC for individuals buying their first apartment or house on the secondary market (Art. 9 point 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 earlier 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 limit on the property price:

Property Value	PCC without exemption (2%)	PCC with exemption
300,000 PLN	6,000 PLN	0 PLN
500,000 PLN	10,000 PLN	0 PLN
750,000 PLN	15,000 PLN	0 PLN
1,000,000 PLN	20,000 PLN	0 PLN

“First Apartment” Does Not Mean “First Property Ever”

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

• an agricultural or building plot without a house,
• a garage or parking space,
• commercial premises or real estate

does not necessarily exclude the exemption. What matters is the legal nature of the property, not its 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 prior 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 the exemption.

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

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 Exclude the Exemption – Important for the Polish Diaspora

The provision does not limit prior 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 – this may exclude 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 the 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 authorities' interpretations are strict in this regard 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 different sources.

Do not artificially construct a 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 Assessment Moment

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 transactions subject to VAT are generally excluded from PCC (Art. 2 point 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 (Art. 41 sec. 2 and 12–12c in connection with Art. 146ef of the VAT Act),
• 23% VAT – proportionally for the part of the area exceeding the limit and for commercial premises and some garages/parking spaces.

6% Rate – Wholesale Purchase of Apartments

From 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 rule “VAT excludes PCC” (Art. 2 point 4 letter a).
• In a co-ownership purchase, 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 (Art. 7a sec. 2, Art. 5 sec. 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's 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 and mortgage register. This is important for PCC, VAT, and for the first apartment exemption – the exemption covers residential units, so a separate garage or share in a garage may not be included.

Plot with 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, put into use, and how it is classified in the registry – an individual recreation building (“holiday cottage”) will not always be treated as a single-family residential building.

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 purchasing, check the land and mortgage register, the excerpt from the register of units, the occupancy permit, and the draft of the notarial deed.

Purchase of a Share in an Apartment

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

Property Exchange

In an exchange of an apartment for an apartment (a unit constituting a separate property or a cooperative ownership right), the tax base is the difference in market values of the exchanged units (Art. 6 sec. 1 point 2 letter 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 (Art. 4 point 2 and Art. 5 sec. 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

Donations are 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 with a loan. Therefore, not every donation within the family is completely free of 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 PCC-3 declaration (current version: PCC-3 (6)) within 14 days of submitting the statement on establishing the mortgage – unless you submit the statement in the notarial deed, in which case the notary collects it. The first apartment exemption does not cover PCC from the mortgage. If the mortgage entry in the land and mortgage register ultimately does not occur, the paid tax is subject to refund (Art. 11 sec. 1 point 5); refunds are not available 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 under the same conditions. Additionally, check: PESEL/NIP number, bank requirements, AML regulations regarding the source of funds, the form of power of attorney (power of attorney for a notarial deed requires a notarial form; prepared abroad usually with an apostille and sworn translation), and for foreigners – any necessary permission from the MSWiA to acquire real estate.

Ownership History – What Excludes the Exemption and What Does Not

Situation	Impact on First Apartment Exemption
You owned an apartment and sold it (even long ago)	Excludes – history matters, not the current state
You owned an apartment briefly / did not live in it / rented it out	Excludes – mere ownership of the right matters
You inherited a share ≤ 50% in an apartment/house	Does not exclude (statutory exception)
You inherited a share > 50%	Excludes
You received a share in a donation (any)	Excludes – the exception only applies to inheritance
You owned a house/apartment abroad	May exclude – the provision is not limited to Poland
You owned a plot without a house, garage, commercial premises	Generally does not exclude
You were only registered (at parents', in a rented apartment)	Does not exclude – registration is not ownership
You rented an apartment as a tenant	Does not exclude – a tenant is not an owner
The property belonged to a company in which you have shares	Requires analysis – a shareholder is not always the "owner" of the property

What to tell the notary? The whole truth about ownership history: inherited properties, shares received in childhood, apartments bought with a former spouse, foreign properties, cooperative rights, shares sold years ago. The statement on meeting the exemption conditions is made under the risk of liability – its truthfulness may be verified by the office.

What Are the Consequences of Incorrectly Applying the Exemption

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

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

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

The sanction rate of 20% (Art. 7 sec. 5) applies to specific cases – mainly undisclosed loans, improper deposits, or improper usufruct, 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 (Art. 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),
• summary judgment: a maximum of 48,060 PLN (10 times).

Amounts change every year with the minimum wage – therefore, numbers circulating on social media quickly become outdated. The court considers, among other things, the degree of guilt, the value of the depletion, 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 in time, it may protect against tax criminal liability.

How to Legally Pay Less PCC

Checklist Before Visiting the Notary

• Have I ever owned an apartment, house, or share in them (including 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 and mortgage register, register of units)?
• Does the garage/parking space have a separate land and mortgage 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

• Artificially undervaluing the price in the deed – the office will compare the transaction with market prices.
• Omitting foreign properties in the statement to the notary.
• Ignoring a small share – even a small share (except for inherited ≤50%) may exclude 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 determine this.
• 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 the apartment – this mainly concerns undisclosed loans.
• Forgetting about PCC from the mortgage – 19 PLN or 0.1%, outside the first apartment exemption.

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 “first apartment” exemption is relevant in the secondary market.

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

No. The provision refers to the entire ownership history – prior ownership excludes 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 prior ownership to properties in Poland. In an atypical situation, apply for an individual interpretation before the purchase.

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

Do not assume this. Authorities' interpretations are strict – conditions must be met by all buyers. Consult the transaction structure before signing the deed.

Do I need to submit the PCC-3 declaration after purchasing an 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). Tax matters can be handled 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 just the plot (it applies to residential units and buildings).

Fact-Check Summary

Sources

Source	Type	Credibility
PCC Act – consolidated text, Dz.U. 2026 poz. 191	Legal act (Journal of Laws)	Official
podatki.gov.pl – PCC: basic information	Ministry of Finance service	Official
podatki.gov.pl – PCC: rates and limits	Ministry of Finance service	Official
podatki.gov.pl – PCC: exemptions and reliefs	Ministry of Finance service	Official
podatki.gov.pl – PCC: forms (PCC-3)	Ministry of Finance service	Official
gov.pl – buying an apartment on the secondary market without PCC	Government explanation	Official
Ministry of Finance – favorable changes in PCC (2023)	MF announcement	Official
gov.pl – pay civil law transaction tax	gov.pl service	Official
biznes.gov.pl – PCC in practice	Government service	Official
gov.pl – obtain a tax individual interpretation	gov.pl service	Official
National Tax Information Office	Tax authority	Official
e-Tax Office	Service portal	Official
gov.pl – minimum wage (4,806 PLN in 2026)	Government information	Official