For buyers
What buying a flat really costs on top of the price
On top of the price of the flat you need roughly one to four per cent of its value. The spread comes from two things: whether you buy from a developer or on the secondary market, and whether this is your first flat.
Legal status as of September 2, 2026
What the bill is made of
- Transfer tax (PCC) — 2% of the price on the secondary market. Zero if it is your first flat. None at a developer, because VAT is already in the price.
- Notary fee — set by a table of maximum rates, halved for a residential unit, plus 23% VAT.
- Copies of the notarial deed — 6 zł net per page, and several copies are needed (court, office, bank, parties).
- Court fees — 200 zł to register ownership in the land register, 200 zł for the mortgage entry, 100 zł to open a new register.
- Transfer tax on the mortgage — 19 zł if you buy with a loan.
- Agency commission — if you use an agent; the amount and who pays follow from the contract, not from statute.
Secondary market versus developer: two different bills
Buying second-hand, you pay the civil-law transaction tax — 2% of market value. The notary collects it at signing and files it with the tax office, so nothing has to be submitted by you.
Buying from a developer, there is no such tax at all. VAT is already inside the price — 8% for flats, which usually works out better than the same flat second-hand with 2% added.
That is the only large item that differs between the two markets. The notary, the court and the copies cost the same either way.
A first flat with no tax
Since 31 August 2023, a buyer of their first flat on the secondary market is exempt from the transfer tax. The provision has no end date and still applies. On a flat at 900,000 zł that is 18,000 zł saved.
There is one condition and it is strict: on the day of purchase, and never before, you may have owned a flat, a house or a cooperative ownership right — or a share in any of them.
One exception is worth remembering: an inherited share does not cost you the exemption, as long as it did not exceed 50% in any single property. There may be more than one such inherited share.
The exemption is not automatic — you make a declaration before the notary. The notary will ask, but it is worth knowing beforehand, because that is the moment when the answer has to be truthful.
The notary: half of what you expect
The maximum notary fee is fixed by regulation and rises in steps: between 60,000 zł and one million it is 1,010 zł plus 0.4% of the excess over 60,000; above a million, 4,770 zł plus 0.2% of the excess.
For the sale of a self-contained residential unit, half of that rate applies. This is the most commonly missed line in people's calculations — buyers use the full table and end up with double the real figure.
These are maximum rates, not fixed ones. A notary may charge less, and on larger transactions there is usually room to ask. VAT at 23% is always added on top.
A worked example: 900,000 zł, secondary market
Notary fee: the full table rate is 1,010 zł plus 0.4% of 840,000, that is 4,370 zł. For a residential unit, half — 2,185 zł net, about 2,688 zł with VAT.
Transfer tax: 18,000 zł on an ordinary purchase, 0 zł on a first flat.
Court and copies: 200 zł for the ownership entry, with a loan another 200 zł for the mortgage and 19 zł of tax on it, plus roughly 150–250 zł for copies.
Total: about 21,300 zł on an ordinary mortgaged purchase, and about 3,300 zł if it is a first flat. Agency commission, where it applies, comes on top.
Frequently asked questions
Who pays the transfer tax — buyer or seller?
The buyer. The notary collects it at signing and files it with the tax office, so the buyer submits no return of their own.
I inherited a share in my parents' flat. Do I lose the first-home exemption?
No, provided the share does not exceed 50% and came from inheritance. There may be several such shares — the condition concerns the size of each one, not how many there are.
Is buying from a developer cheaper than second-hand?
On transaction costs alone, usually yes, because there is no transfer tax. But compare the whole picture: a developer flat often comes as a bare shell, and fitting it out costs from several hundred zł per square metre upwards.
How many copies of the deed are needed?
Usually several: for the land registry court, for the office, for the bank if there is a loan, and one for each party. At 6 zł net per page and a deed running to a dozen-plus pages, this normally lands between 150 and 250 zł.
Can the notary fee be negotiated?
Yes — the table gives maximum rates. On more expensive transactions it is worth asking two or three offices, because the differences can be noticeable.
Who chooses the notary?
Usually whoever pays, and that is usually the buyer. Settle it early: the notary checks the legal status of the property and will tell you which documents are missing.
This text describes the legal position as of the date above and is informational — it does not replace legal advice on a specific case. If your situation differs from the one described, write to us or consult a lawyer.
See also
Still have a question?
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