Taxes and fees when buying property in Poland
Full information on tax obligations for foreigners
Taxes
Taxes
Taxes and fees for foreigners buying in Poland: PCC, VAT, property tax and notary costs. We explain exemptions and deadlines.
Tax obligations at purchase
When buying property in Poland, foreigners must pay specific taxes and fees. The main ones are the civil law transaction tax (PCC), VAT on new builds, and annual property tax.
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I will explain what taxes and fees apply, what reliefs and exceptions exist, and help with calculations and paperwork.
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I will help you understand tax obligations when buying property
Main taxes
Taxes when buying property
When buying property in Poland you must pay certain taxes and fees. The amount depends on the property type and purchase method.
Civil law transaction tax (PCC)
PCC is 2% of the property value on the secondary market. It must be paid within 14 days after signing at the urzad skarbowy in the property location. The buyer pays.
Value added tax (VAT)
VAT at 8% is paid when buying new builds from a developer (primary market). For some types, a 0% preferential rate may apply. VAT is included in the price and paid to the developer.
PCC exemptions
PCC is not paid when buying the first property as the only residence if you have not owned another property for the last 5 years. Transactions between close relatives are also exempt.
Tax payment deadlines
PCC must be paid within 14 days after signing. VAT is paid to the developer. Late payments incur penalties, so pay on time.
Property tax
Annual property taxes
After purchase, property tax is paid annually. The amount depends on the property type and size.
Property tax (Podatek od nieruchomosci)
Paid annually by the owner. The rate depends on area and type (apartment, house, commercial) and is set by the local gmina. Payment is monthly or in one installment by March 15.
Property tax calculation
Apartments: typically 0.50-0.85 PLN per sqm per month. Houses: 0.50-0.85 PLN per sqm plus land tax. Commercial: 22.26-25.02 PLN per sqm per month.
Registration at the tax office
After purchase, register at the urzad skarbowy where the property is located. Submit the registration within 7 days after ownership is registered in the land register.
Property declaration
By January 31 each year, submit a property declaration (deklaracja o nieruchomosci). It lists the area and type and is used to calculate tax.
Notary and registration fees
Additional purchase fees
Besides taxes, additional fees apply for notary services and ownership registration.
Notary fees
Notary fees depend on property value, usually 0.5-1% with a minimum (typically 100-200 PLN). The notary provides a calculation before signing.
Land register registration fee
Registration in the land register (ksiega wieczysta) is a fixed fee, usually 200-300 PLN, paid to the court. The notary usually submits the documents.
Land register excerpt fee
An excerpt (wyciag z ksiegi wieczystej) usually costs 30-50 PLN and is needed for legal checks.
Property valuation
If buying with a mortgage, the bank may require a licensed valuation (wycena nieruchomosci). Cost is usually 300-800 PLN.
Income tax on sale
Taxes when selling property
When selling property, you may need to pay income tax. There are important exemptions and reliefs.
Income tax on sale
Tax is 19% of the difference between sale price and purchase price (or construction cost). It applies if the property was owned for less than 5 years and was not the only residence.
Tax exemption
No tax is paid if the property was owned for more than 5 years and was the only residence. Sales between close relatives may also be exempt.
Costs that reduce tax
You can include purchase, renovation and improvement costs, and selling costs (agent commission, notary fees) to reduce taxable income.
Income declaration
If tax applies, file the PIT-39 declaration by April 30 of the next year, including income and deductible costs.
Ways to save
Tax reliefs and exemptions
There are reliefs and exemptions that can reduce your tax obligations. It is important to know them in advance.
PCC exemption for the first property
If it is your first and only residence and you have not owned another property for the last 5 years, you may be exempt from PCC.
Reliefs for young families
Young families (spouses under 35) may receive additional reliefs when buying their first property.
Double taxation treaties
Poland has double taxation treaties with many countries. Check if a treaty applies to your tax residency.
Tax deductions
You may be able to deduct certain property-related expenses from income tax, such as renovation costs or mortgage interest.
Tax specifics
Important points for foreigners
Foreigners have specific tax considerations when buying property in Poland.
Tax resident status
If you spend more than 183 days in Poland or have your center of vital interests there, you are a Polish tax resident. This affects obligations and reliefs.
PESEL and tax number
To pay taxes you need a PESEL and a tax number (NIP). Get them early to avoid delays.
Language of documents
All tax documents must be in Polish. Documents in other languages must be translated by a sworn translator.
Tax advisor consultation
It is recommended to consult a tax advisor (doradca podatkowy), especially if your tax situation is complex.
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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
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
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
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
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.
Elena
Tenant, Poznan
Everything was done quickly and on schedule. Marina is a professional and a very pleasant woman. I will definitely recommend!
Vlad
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
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
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
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
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
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
We found exactly what we wanted! Thank you for going with us to all apartment viewings, for the tips and professional work. Sincere thanks!
Olga
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.
Anna
Tenant, 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
FAQ
Questions about buying property
- 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:
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.
- Can buy without a permit:
PCC tax (Podatek od Czynnosci Cywilnoprawnych) - 2%. There are exceptions.
A notary is a mandatory participant in a property sale in Poland. The notary checks documents and certifies the contract.
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.
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.
Ksiega wieczysta is the land and mortgage register in Poland. It is the main document confirming ownership.
Typically from 2 weeks to 3 months: property search, document checks, mortgage process (if needed), and notary signing.
A preliminary purchase agreement that reserves the property and defines the terms of the main deal.
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
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