PCC Tax Poland Property: What Foreigners Pay in 2026

Most expats buying property in Poland budget correctly for the purchase price and then get a nasty shock at the notary's desk. Closing costs on a secondary market property routinely hit 5–9% of the purchase price once you factor in the PCC tax, agency fees, notary charges, and court registration fees. On a PLN 800,000 apartment, that is an extra PLN 40,000–72,000 you need to have in cash — it cannot be rolled into a mortgage.

Here is exactly what you are paying, and one exemption that saves first-time foreign buyers tens of thousands of Zloty.

What Is the PCC Tax (Podatek od Czynności Cywilnoprawnych)?

PCC — the Podatek od czynności cywilnoprawnych — is Poland's civil law transactions tax. For resale (secondary market) property it is a flat 2% of the fair market value of the property. The notary collects it during the signing of the final deed and remits it directly to the tax office. You never touch the money — it is simply deducted from the closing accounting.

The 2% rate applies to the full transaction price. On a PLN 500,000 apartment, that is PLN 10,000. On a PLN 1,000,000 property, it is PLN 20,000.

The 6% anti-investor rate. Since January 2024, buying a sixth (or subsequent) residential unit within the same building or on the same plot triggers a punitive 6% PCC rate. This targets institutional bulk-buyers, not typical expat purchasers, but it is worth knowing if you are building a portfolio.

The First-Time Buyer PCC Exemption (Foreigners Qualify)

Since 31 August 2023, Poland has offered a complete 0% PCC exemption for first-time buyers on the secondary market. The rule is simple: if you have never previously owned a residential property or cooperative housing right anywhere (with a limited exception for inherited shares up to 50%), the 2% tax is waived entirely.

The critical point that many agents and even some notaries get wrong: this exemption applies to foreigners, not just Polish citizens. If a UK, US, Indian, or any other expat buyer is purchasing their first property ever, they qualify for zero PCC. For a PLN 700,000 apartment that is PLN 14,000 back in your pocket. You need to assert this proactively — tell your notary before the closing that you are claiming the first-buyer exemption, and bring documentation confirming you have not owned property before.

New Build vs. Resale: Why the Tax Structure Differs

When you buy directly from a developer (primary market), PCC does not apply at all. Instead, the transaction is subject to VAT, which is already included in the developer's advertised price:

• 8% VAT on residential apartments up to 150 square metres
• 23% VAT on the portion of floor area exceeding 150 sqm, and on separately deeded garage spaces or commercial units

Because VAT is baked into the price, primary market buyers perceive lower closing costs — typically just 1–2.5% for notary and court registry fees, versus 4–8% on the secondary market. That said, developer prices in Warsaw and Kraków already price in the VAT, so the advertised price is what you pay.

Full Closing Cost Breakdown

Here is what a secondary market purchase actually costs, assuming you do not qualify for the first-time buyer PCC exemption and use an estate agent:

PLN 500,000 property (no PCC exemption):

PLN 500,000 property (with first-time buyer PCC exemption):

Same as above, but subtract PLN 10,000. Your total friction drops to around PLN 17,479 — roughly 3.5% of the purchase price rather than 5.5%.

PLN 1,000,000 property (no PCC exemption):

The land register fees are fixed statutory amounts: PLN 200 to register new ownership, plus another PLN 200 if a mortgage is being registered.

Hidden Costs That Catch Expats Out

Agent VAT: When an estate agent quotes you a 2% commission, they mean 2% plus 23% VAT. The real cost is 2.46%. On a PLN 600,000 property, a 2% commission becomes PLN 14,760 after VAT — not PLN 12,000.

Sworn translator: If you do not speak fluent Polish, a sworn translator must be present at the notarial signing. This adds approximately PLN 400–800.

Technical inspection: Budget PLN 300–800 for a building inspector to check the property before you commit.

Notary deposit (depozyt notarialny): If you want the notary to hold funds in escrow during the closing process rather than transferring directly to the seller, this is an optional service that carries an additional fee.

What the Notary Collects and When

Polish notaries act as the state's tax collector during property closings. At the moment of signing the final deed, the notary:

1. Calculates and withholds the PCC (unless you qualify for the first-time exemption)
2. Charges their own fee per the statutory sliding scale
3. Collects the court registry fees
4. Files the electronic application to update the Księga Wieczysta (land register)

Nothing happens in instalments. You need to have the full purchase price plus all closing costs available on signing day.

The complete process — what every cost covers, the full notarial deed workflow, how to claim the PCC exemption, and a 50-step transaction checklist — is covered in the Buying Property in Poland Expat Guide. It also includes a city-by-city price breakdown and a mortgage eligibility section for non-EU buyers.

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