In short: In Poland (as of 2026), buying on the secondary market means paying the price plus 2% PCC (civil-law transaction tax) on the market value — unless it is your first home, in which case an exemption applies. Add the notary fee (capped by regulation, halved for a residential unit, plus 23% VAT), court fees for entering ownership in the land register (200 PLN) and, with a mortgage, for the mortgage entry (200 PLN) plus PCC on the mortgage (usually 19 PLN). After purchase comes an annual property tax set by the municipality up to roughly 1.25 PLN per m² of living space in 2026. This is educational material, not tax, legal or financial advice — confirm the details with your notary and the relevant office.
Buying a home in Poland: purchase costs and the mortgage
Buying your own home is usually the biggest financial decision of your life. The asking price, though, is only part of the picture — on top of it come taxes, notary fees, land-register costs and the cost of the mortgage spread over many years. This chapter breaks down the total cost of buying in Poland so you can plan your budget without nasty surprises. The figures are indicative and based on official rules in force in 2026; always confirm the exact rates with your notary and the relevant office.
Work out your down payment: banks typically require around 10–20% of the price (20% is most common, though some offers allow 10% with extra insurance). A bigger down payment usually means a lower margin and a lower instalment.
Add the transaction costs on top of the price: 2% PCC on the secondary market, the notary fee plus VAT, court fees for land-register entries, and an agent commission if you use one.
Check the PCC exemption: if you are buying your FIRST apartment or house on the secondary market, you may be exempt from the 2% PCC (the exemption has applied since 31 August 2023).
Plan the cost of the loan over time: a variable rate is WIBOR plus the bank’s margin. Calculate the instalment at today’s rates and check how it would rise if rates went up.
What matters
The total cost of buying a home in Poland has several layers. The first is the price and your down payment — banks usually expect around 20% of the price (some offers allow 10% with extra security). The second layer is the transaction costs, which you need in cash on top of the down payment. On the secondary market the main one is the civil-law transaction tax (PCC) of 2% of the market value, collected by the notary at signing. The exception is buying your first apartment or house on the secondary market, which is PCC-exempt (since 31 August 2023). Note: for investors buying a sixth and further unit in the same building, the rate is raised to 6%.
Next comes the notary fee — the notary’s remuneration, value-based and capped by the maximum rates set in the Minister of Justice regulation. For a residential unit, half of the standard rate applies, and 23% VAT is added to the net amount. The third layer is court fees for land-register entries: 200 PLN to enter ownership and — with a mortgage — 200 PLN to enter the mortgage, plus usually 19 PLN of PCC on establishing the mortgage. The land register (księga wieczysta) is a public record of a property’s legal status; the ownership entry confirms that you are the owner.
The third, time-spread layer is the cost of the loan and the property tax. A mortgage rate usually consists of WIBOR plus a fixed bank margin, so the instalment changes with rates. After purchase you pay an annual property tax to the municipality, which sets the rate within the maximum defined by the Minister of Finance (in 2026 up to about 1.25 PLN per m² of usable living space). All these numbers are as of 2026; if in doubt, confirm them with your notary and the relevant office. This is an educational chapter, not tax, legal or investment advice.
ExampleIndicative example (2026): a secondary-market apartment at 500,000 PLN, NOT a first home. PCC 2% = 10,000 PLN. Notary fee for a residential unit (half rate) ≈ 1,385 PLN net, about 1,700 PLN incl. 23% VAT. Ownership entry in the land register: 200 PLN. With a mortgage: mortgage entry 200 PLN + 19 PLN PCC on the mortgage. Transaction costs combined (excluding agent commission): about 12,100 PLN, or roughly 2.4% of the price. If it were a first home qualifying for the PCC exemption, the 10,000 PLN drops away.
A larger down payment (e.g. 20% rather than 10%) usually means a lower bank margin and no low-down-payment insurance, hence a cheaper loan over its whole life. In 2026 the variable rate is WIBOR plus margin — roughly 5–7% per year — so even a small margin difference translates into thousands of zloty over the years.
Property tax is set by the municipality
The Minister of Finance announces maximum rates (in 2026 up to about 1.25 PLN/m² for homes), but the actual amount is set by the municipal council by resolution and can be lower. That is why the amount varies between municipalities — check your municipality’s resolution. This is indicative information; if in doubt, confirm it with the office.
Note: this is not advice
This chapter is educational and is not tax, legal or financial advice. Rates, limits and exemptions (as of 2026) do change; before deciding, confirm the details with a notary, a mortgage adviser and the tax office or municipality.
Checklist
Do I have cash for the down payment (typically about 20%) AND, separately, for the transaction costs (PCC, notary, court)?
Have I checked whether it is the secondary or primary market — and whether I qualify for the first-home PCC exemption?
Have I calculated the mortgage instalment under a higher-WIBOR scenario too?
Have I accounted for the annual property tax and the land-register entry fees?
Common myths
Myth: You always pay the 2% PCC when buying an apartment.
Reality: Not true. Buying your first apartment or house on the secondary market can be PCC-exempt (since 31 August 2023). On the primary market (from a developer) there is no PCC at all — VAT is included in the price.
Myth: The notary can charge any fee they like.
Reality: No. The regulation sets maximum rates, and for a residential unit only half the standard rate applies. A notary may charge less, but exceeding the maximum breaches the rules.
Frequently asked questions
Will I pay the 2% PCC when buying an apartment?
On the secondary market (from a private seller) normally yes — 2% of the market value, collected by the notary. But if you are buying your first apartment or house on the secondary market, you may be exempt (exemption since 31 August 2023; an inherited share of at most 50% is still allowed). Buying from a developer (primary market) carries no PCC — VAT is already in the price.
How much are the notary and court fees?
The notary fee is value-based and capped by the official regulation; for a residential unit it is half the standard rate, and 23% VAT is added to the net amount. On top of that there is a 200 PLN court fee for entering ownership in the land register and — if you take a mortgage — 200 PLN for the mortgage entry plus usually 19 PLN of PCC on establishing the mortgage.
What does a mortgage cost in 2026?
Most commonly a variable rate is WIBOR (3M around 3.8% in mid-2026) plus the bank’s margin (roughly 1.5–2.5%), giving on the order of 5–7% per year. The instalment moves with WIBOR, so it is worth modelling a higher-rate scenario too. These are indicative figures — your actual offer comes from the bank.
