Property transfer tax calculator: Poland (PCC, homes bought without VAT)

Estimate the tax on civil law transactions (podatek od czynności cywilnoprawnych, PCC) that the buyer pays on a home bought in Poland when the sale is not taxed with VAT, which is usually a resale home.

The result is an estimate, not legal or tax advice. Your notary or adviser gives the final figure.

How it is calculated

• Who pays: the buyer. The PCC act (art. 4 pkt 1) puts the tax on the buyer of a sale: "przy umowie sprzedaży – na kupującym". When the sale is made by notarial deed, the notary collects the tax (art. 10 ust. 2).
• Rate: 2%. The act sets 2% on a sale of real estate, a perpetual usufruct right, or a cooperative ownership right to a flat or a single-family house (art. 7 ust. 1 pkt 1 lit. a).
• The base. The act taxes the market value of the property on the day of the sale, with debts not deducted (art. 6).
  • This calculator uses the price you enter as that value.
  • If the tax office sets a higher market value, the tax will be higher than shown here.
• Rounding. The tax law (Ordynacja podatkowa, art. 63 § 1) rounds both the base and the tax to whole zloty: an ending under 50 groszy is dropped, and 50 groszy or more is rounded up.
• First home: no tax. The act (art. 9 pkt 17) exempts the purchase of:
  • a flat that is a separate property;
  • a single-family house;
  • a cooperative ownership right to a flat or a single-family house.

The exemption applies when the buyer is a private individual, or private individuals, who on the day of the sale and before never held any of those rights or a share in one. A share of 50% or less acquired by inheritance does not count. The exemption has applied since 31 August 2023. The calculator asks you; it never assumes you qualify.

• Sales taxed with VAT. A sale taxed with VAT, usually a new home bought from a developer, is generally outside PCC (art. 2 pkt 4 lit. a).
  • The exception: when you buy your sixth or later flat from the same seller in the same building or buildings, PCC applies at 6% (art. 7a). This calculator does not compute that case.
  • For any sale taxed with VAT, the calculator gives no PCC figure.
  • A sale that is EXEMPT from VAT still pays PCC.

Worked example (official)

The Ministry of Development and Technology gives two figures. A first-home buyer saves 10,000 zloty on a flat worth 500,000 zloty, and 14,000 zloty on a flat worth 700,000 zloty. These were the PCC amounts paid before the exemption:

• 500,000 x 2% = 10,000;
• 700,000 x 2% = 14,000.

The calculator reproduces both figures exactly: the tax without the exemption, and 0 with it.

Official sources

Read on 5 and 8 October 2026.

• PCC act, consolidated text: Dz.U. 2026 poz. 191 (Sejm legal acts database). No amending act is later than this text.
• The first-home exemption: Dz.U. 2023 poz. 1463, in force 30 days after its publication on 31 July 2023.
• Rounding: Ordynacja podatkowa, art. 63, consolidated text Dz.U. 2026 poz. 622.
• Ministry of Development and Technology: buying a resale flat or house without PCC.
• Ministry of Finance tax portal: PCC, basic information.

Questions

Do I pay PCC on a new flat from a developer? Usually not. The sale is taxed with VAT, which is generally outside PCC. The exception is the sixth or later flat bought from the same seller in the same building or buildings, which pays PCC at 6%. This calculator does not compute that case.

We are buying together, and one of us has owned a flat before. Does the exemption apply? The act exempts the purchase when the buyer, or the buyers, never held such a right before. If not every buyer meets that condition, this calculator shows the tax without the exemption. Ask your notary about your case.

Is the tax always 2% of the price I agreed? The act taxes the market value. If you paid less than the market value, the tax office can set the value higher, and then the tax is higher.

This calculator gives an estimate for information. It is not legal or tax advice.