What a buyer pays, in short

On a resale the notary collects 2% PCC on deed day, so you do not file PCC-3 yourself. A home abroad removes the first-home relief. In Poznań the 2026 property tax is 1.25 PLN per m² a year, and IN-1 goes to the city within 14 days. A sale is taxed at 19% of income if five years from the end of the purchase year have not passed.

Three payments, three payees

On a resale deed the 2% PCC is already in the notary calculation. A new build works differently: the 8% VAT sits in the developer price. Once a year the city sends the property tax. Three payments, three payees. It is easy to mix them up, so I take them one by one.

How I can help

Before the deed I check two things that get expensive later: whether you already own a home abroad, and which year you bought the flat if you may sell it. After the deed I remind you about IN-1 to the city. Write to me through the contact page. This is a deal review, not tax advice.

Have questions?

Before you buy I check the PCC relief; after the deed I remind you about IN-1

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What you pay when you buy

Taxes when buying property

On a resale you pay 2% PCC to the notary on deed day. On a new build the VAT is already in the developer price. The yearly city tax is counted separately.

Civil law transaction tax (PCC)
On a resale the rate is 2%. On deed day the notary is the płatnik: the sum is taken at signing and the notary sends it to the tax office. You file no PCC-3. The 14 days remain only when there is no płatnik, for example a contract with no notary. The rule is art. 10 of the PCC Act. Uniconsulting described the same practice on 22 October 2026.
Value added tax (VAT)
On a new build from a developer the price usually includes 8% VAT. On a resale that VAT is absent: the tax there is 2% PCC.
PCC exemptions
On a resale, 2% PCC is not charged when the buyer is a natural person and on the sale date, and before that date, they had no separate flat, no single-family house and no cooperative ownership right to such a flat or house, including a share in those rights. Five years has nothing to do with this relief: that period is income tax on a sale (art. 10 ust. 1 pkt 8 of the PIT Act). A flat or house abroad removes the relief even if it has already been sold. That is how KIS reads it in interpretation 0111-KDWB.4014.14.2026.1.APA of 23 June 2026. The statute has one exception: a share of no more than 50% acquired by inheritance. A plot with no house, and a non-residential unit, are not on this list. Rule: art. 9 pkt 17 of the PCC Act, consolidated text Dz.U. 2026 item 191. If several people buy together, the Supreme Administrative Court on 7 April 2026 (III FSK 281/25) allowed the relief only on the share of the buyer who meets the test. Before that, the tax office removed it from the whole contract. A new build charged with VAT usually falls outside this PCC (art. 2 pkt 4).
Tax payment deadlines
On the deed the 2% is not postponed for two weeks. VAT on a new build goes to the developer and is already in the price. The 14-day PCC-3 remains only if the notary is not the płatnik in that deal (art. 10 of the PCC Act).
IN-1 within 14 days

Poznań property tax: 1.25 PLN/m² a year

In 2026 the housing rate in Poznań is 1.25 PLN per m² a year. You file IN-1 with the city, not the tax office. An owner of a flat has no annual return due on 31 January.

The 2026 rate and a 50 m² example
The owner pays once a year, not every month. In Poznań in 2026 housing is 1.25 PLN per m² of usable area, plus the share of the land. The city council set that on 14 October 2025: uchwała XXV/465/IX/2025, Dz. Urz. Woj. Wlkp. 28 October 2025 item 7465. A 50 m² flat: 50 × 1.25 = 62.50 PLN a year. That is the rate arithmetic. The land is added in the decision.
2027 is still a draft
For 2027 there is draft PU 281/2026. The XLI council session is set for 27 October 2026 (BIP). The proposal is 1.29 PLN/m² against 1.25 PLN/m² in 2026. On 50 m² the difference is about 2 PLN a year (epoznan, 21 October 2026). Until the vote it is a projekt, not the rate. Commercial premises are not calculated here.
IN-1 within 14 days, not at the tax office
A natural person files IN-1 together with ZIN-1 within 14 days of acquisition. The addressee is Wydział Podatków i Opłat of the City of Poznań. Addresses: ul. Za Bramką 1 and ul. 28 Czerwca 1956 r. 404. Channels: ePUAP /UMPoznan/SkrytkaESP, e-Doręczenia and the online form (BIP Poznań, case 784). Do not take this form to the tax office.
When to pay
A company files the return by 31 January. An apartment owner does not (art. 6 ust. 9). You file IN-1 once and when something changes. The amount arrives in a decyzja. Instalments: 15 March, 15 May, 15 September, 15 November (ust. 7). If the year comes to 100 PLN or less, you pay once, on the first instalment date, by 15 March (ust. 11a). The duty starts on the 1st of the month after purchase (ust. 1). Buy on 10 June and the city counts from 1 July.
These are maximum fees, not 0.5–1%

Notary, court and copies

Figures below are maximum amounts before VAT. Add 23% on top. From 5 November 2026 the cap changes and a bracket above 5 million PLN is added.

Notarial fee scale
The regulation of 13 October 2026 does not touch the scale up to 2 million PLN. From 60,000 to 1,000,000 PLN the maximum is 1,010 PLN plus 0.4% of the excess over 60,000 PLN. From 1 to 2 million PLN: 4,770 PLN plus 0.2% over 1 million. On 500,000 PLN the cap is 2,770 PLN net. On 1 million PLN it is 4,770 PLN net. The bracket above 2 million — 6,770 PLN plus 0.25% over 2 million — applies already. Until 5 November 2026 the whole rate is capped at 10,000 PLN net (7,500 PLN for group I), and the cap is reached at about 3.29 million PLN. From 5 November 2026 (Dz.U. 2026 item 1370, published 21 October 2026) that limit on the excess is lifted and a bracket above 5 million is added: 14,270 PLN plus 0.15% over 5 million, with the cap on the whole amount at 25,000 PLN, or 15,000 PLN for group I. All of this is net, plus 23% VAT. A flat 0.5–1% does not describe this scale. The notary names the sum before the deed.
Court fee and the KW application
The court takes 200 PLN for an ownership entry and another 200 PLN for a mortgage entry. That is art. 42 ust. 1 of the Court Costs in Civil Cases Act, consolidated text Dz.U. 2025 item 1228: each right is charged separately. From 5 November 2026 the notary has a separate line, §15c: the application for a land-register entry is at most 300 PLN net plus VAT. Those two sums used to be quoted as one range.
Deed copies
From 5 November 2026 a wypis, odpis and wyciąg are counted by page: 12 PLN per started page from 1 to 10, 10 PLN from 11 to 20, 8 PLN from page 21 (§12, Dz.U. 2026 item 1370). Plus VAT. This tariff does not set the price of an electronic excerpt on ekw.gov.pl.
Power of attorney, travel, valuation
From 5 November 2026 a power of attorney is at most 100 PLN net for one act and 200 PLN if there are several (§8). Travel outside the office: 100 PLN per hour by day, 200 PLN at night and on a day off (§17). Plus VAT. A bank valuation is not on this scale. The valuer names the price.
19% of income, not of the price

Tax on a sale: five years from the end of the purchase year

Being the only home does not save you from this tax. The five years run from the end of the calendar year of purchase. The return is PIT-39.

When 19% applies
Sell before the end of the fifth year, counted from 31 December of the year of purchase or construction. The period is art. 10 ust. 1 pkt 8 of the PIT Act. The rate is 19% of income, not of the contract price: art. 30e, proceeds minus costs. These articles have no extra test that the flat was your only home.
When there is no tax
Five years from the end of the purchase year have passed, and this tax does not apply. Bought in 2021. From 1 January 2027 a sale is outside the period. The rule has no test of the only home for two years and no automatic exemption for a sale between relatives. Inheritance and a gift start from another date. That period is not calculated here.
Ulga mieszkaniowa
Art. 21 ust. 1 pkt 131: spend the proceeds on your own housing purposes within 3 years from the end of the sale year, and that part of the income is exempt. A home abroad qualifies if the country is in the EU, the EEA or Switzerland. KIS on 31 July 2026, 0115-KDIT3.4011.571.2026.1.RS, allowed spending on a home in Spain when it is for your own housing needs. KIS on 28 July 2026, 0114-KDWP.4011.282.2026.1.PP, refused the relief: the flat in Spain was bought on 18 June 2025 and the Polish flat was sold on 31 July 2025. The relief needs the money from that sale (prawo.pl). The same review on 22 August 2026: a cap on the relief in draft UD116 did not pass. On 22 September 2026 the Council of Ministers adopted a package with no cap on the relief (gov.pl, MF/KPRM). This is not a calculation for your deal.
PIT-39 and a non-resident
If income remains, file PIT-39 by 30 April of the next year. A non-resident pays the same 19%. Under the usual treaty pattern (art. 13 of the OECD model) Poland keeps the income from property located here. Your country treaty can read differently. A tax adviser opens that text. Pointers: podatki.gov.pl and prawo.pl, 22 August 2026.
Where you can save

Tax reliefs and exemptions

The PCC first-home relief and the relief on a sale rest on different articles. Age 35 does not appear in the PCC relief.

PCC exemption for a first home
This is not “your only home” and not a five-year test. The relief rests on art. 9 pkt 17: you had no flat, house or cooperative right, in Poland or abroad, now or earlier. A share of up to 50% from an inheritance does not block it. A joint purchase and Dz.U. 2026 item 191 are in the taxes-on-purchase block.
No PCC relief for under-35s
Art. 9 pkt 17 of the PCC Act (Dz.U. 2026 item 191) has no age of 35. The first-home relief does not depend on the age of the buyer. I removed the young-families card from this page: the sources do not support it.
Double taxation treaties
A treaty with your country does not cancel Polish tax on a flat that stands in Poland. Poland usually keeps the right to that income. Before a sale, open the text of your own treaty together with a tax adviser.
Tax deductions
Mortgage interest and a renovation do not by themselves reduce the tax described here. What reduces tax on a sale is spending on your own housing purposes under ulga mieszkaniowa, in the block above. Any other deduction for your case is for a tax adviser.
What a foreigner should know

Important points for foreigners

This is general information, not tax advice. For a hard case ask a notary, a lawyer, a tax adviser, or request an individual ruling.

Tax residency
If you spend more than 183 days in Poland or your centre of vital interests is here, you are a Polish tax resident. That affects your obligations and reliefs.
PESEL and NIP
For tax matters you need a PESEL and a NIP. Get them early so the deal does not stall.
Language of documents
Tax documents are filed in Polish. Papers in another language need a sworn translator.
When to call a tax adviser
If your situation is not simple, for example you are a tax resident of another country, see a tax adviser (doradca podatkowy) before you buy.
About Marina Buguk
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About Marina Buguk

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About Marina Buguk

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Client reviews

Maria - Property buyer, Poznan

We couldn't find an apartment on our own. Marina is our fairy rescuer! I have never seen such efficiency. She considered all our wishes, and the communication was always pleasant. The apartment is amazing and at a great price. FOR BUYING A HOME - ONLY WITH YOU!

Maria

Property buyer, Poznan

Oksana - Property buyer, Poznan

The issue was solved quickly! Marina found an apartment exactly to my requests and criteria - just what I needed. The deal was handled correctly. The best impressions from communicating with such a charming person. I will recommend!

Oksana

Property buyer, Poznan

Maria - Property buyer, Poznan

A very pleasant, communicative specialist. She found us a good apartment with a little garden. In Poland it is very hard to find a suitable apartment now, but Marina handled this task 100%. We are very satisfied!

Maria

Property buyer, Poznan

Alexey - Property buyer, Poznan

From the first minute you can see - a professional! She is focused on the client finding the right apartment. She clarifies all details and immediately sends a full catalog to choose from. Helps with the contract, organizes the meeting and signing. I will recommend to everyone!

Alexey

Property buyer, Poznan

Elena - Tenant, Poznan

My son entered university, but there was no dorm. Thanks to Marina, we avoided a fake contract and found a great studio with IKEA furniture. Marina showed patience and integrity at every stage.

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Tenant, Poznan

Vlad - Tenant, Poznan

Everything was done quickly and on schedule. Marina is a professional and a very pleasant woman. I will definitely recommend!

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Tenant, Poznan

Svetlana - Tenant, Poznan

In a short time we found and moved into a three-room apartment in a great district, with all wishes considered. All processes were transparent, and we felt constant support. We will definitely recommend to friends and family!

Svetlana

Tenant, Poznan

Dmitry - Tenant, Poznan

It was my first time renting, but thanks to Marina I quickly found the housing I needed. Quality service and full dedication. This will not be our last cooperation!

Dmitry

Tenant, Poznan

Dmitry - Tenant, Poznan

By the third day after we started searching, we already knew which apartment we would live in! Marina is always in touch, answers all questions and gives useful advice. She considered all wishes about interior and location.

Dmitry

Tenant, Poznan

Yaroslav - Property buyer, Poznan

Within 5 days after the request I already got the keys, including the notary! Everything was very fast. You dive into all nuances, help with documents and provide good offers at affordable prices. I recommend to everyone!

Yaroslav

Property buyer, Poznan

Vlad - Tenant, Poznan

Patience and attention to every question. Working with Marina, you can be sure you will find housing. A wide selection for every taste. I will recommend to friends and acquaintances!

Vlad

Tenant, Poznan

Oksana - Tenant, Poznan

High professionalism and excellent service. Everything was clear and fast. She found an apartment in a great location with good conditions. I confidently recommend!

Oksana

Tenant, Poznan

Olga - Tenant, Poznan

We found exactly what we wanted! Thank you for going with us to all apartment viewings, for the tips and professional work. Sincere thanks!

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Anna - Tenant, Poznan

Every step was under control, as fast and easy as possible. Now my student is happy. Thanks to you, my mother's heart is calm.

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Darina - Property buyer, Poznan

Marina is not just a realtor. She is someone who hears, understands and finds solutions where it seems like a dead end. In three months she found the perfect house: cozy, with a garden and a green light for the cat. Her work is sincere involvement.

Darina

Property buyer, Poznan

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FAQ

Questions about buying property

About Marina Buguk
About us

  • 1. Passport or other identity document.
  • 2. PESEL number (if you have one).
  • 3. Residential address (for the contract).
  • 4. Spouse consent if the property is bought in marriage (wspolnota majatkowa).
  • 5. Mortgage documents (if buying with a loan):
    • income statements,
    • employment contract/umowa o prace or B2B,
    • bank statements,
    • credit history.
  • 6. Bank account number from which payment will be made.

Yes, a foreigner can buy property in Poland, but the rules depend on citizenship and property type.

Short and clear:
  • 1. EU citizens
    Can buy freely - apartments, houses, land, commercial. No permit required.
  • 2. Non-EU citizens (including Ukraine, Belarus, Russia, Asia, etc.)
    • Can buy without a permit:
      • apartment (lokal mieszkalny) - always;
      • garage if purchased together with an apartment.
    • A permit from the Ministry of Interior (zezwolenie MSWiA) is required if a foreigner wants to buy:
      • a house (dom jednorodzinny),
      • a land plot,
      • agricultural land,
      • commercial property.

On the secondary market, PCC is 2% of the deed price. A developer apartment usually includes VAT and does not pay that 2% PCC. The first-home relief does not apply to every buyer. The breakdown is in purchase taxes.

Ownership does not pass in Poland without a notarial deed. The notary checks the land register, the parties and how the money moves. The fee is quoted before the signing and depends on the deed price. It is not the agent's percentage.

Yes, many Polish banks provide mortgages to foreigners who have a residence permit and stable income.

We recommend working with a mortgage specialist from our company who works with foreigners, knows all nuances, and is focused on helping our clients obtain a loan.

Księga wieczysta is the court register of who owns the property and what is attached to it. Before a deposit we open dział II (owner) and dział III (mortgages, easements, warnings). A listing printout does not replace it.

Typically from 2 weeks to 3 months: property search, document checks, mortgage process (if needed), and notary signing.

Umowa przedwstępna reserves the property and fixes the price, the deed date and the payment. If the text says zadatek, you usually do not get it back when you break the deal. Zaliczka is an advance toward the price and is returned. We read that line before any transfer.

Property insurance is not mandatory, but recommended. Mortgage insurance is required if you take a loan.

Renovation is improving the condition of the property. Usually the buyer pays after purchase, but it can be negotiated with the seller.
Taxes

Recommended

First steps in Poland

First steps in Poland

Documents

Required documents

Mortgage

Bank terms, 2026

After purchase

What to do after purchase

Have questions?

Before you buy I check the PCC relief; after the deed I remind you about IN-1

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