Buyer's calculator
Apartment buying costs: PCC tax, notary, fees
Work out how much you pay on top of the price on the secondary or primary market.
You pay on top of the price
of the apartment price
- PCC tax 2%
- Notary fee with VAT
- Land register application with VAT
- Copies of the deed (estimate)
- Opening a land register
- Ownership entry
- Mortgage entry
- PCC on the mortgage
- Buyer's agent commission with VAT
- Total
When buying from a developer there is no PCC (VAT is included in the price) and the notary fee is half the maximum rate. The costs of the development agreement are usually split in half.
The first-home PCC exemption requires that none of the buyers previously owned an apartment or house (exceptions include inherited shares).
The notary fee is a maximum rate; the notary may charge less. Amounts exclude mortgage costs (bank fees, valuation, insurance).
Join the off-market listHow the calculator works
PCC. On the secondary market the buyer pays 2% tax on civil law transactions on the market value. The notary collects it. Buying a first apartment or house as an individual is exempt (since 31 August 2023). There is no PCC when buying from a developer.
Notary fee. The calculator uses the maximum rate from the Minister of Justice regulation, e.g. PLN 1,010 + 0.4% of the amount above PLN 60,000 for apartments up to PLN 1 million, plus 23% VAT. For a transfer of ownership under a development agreement the rate is halved.
Court fees. Ownership entry in the land register: PLN 200. Opening a new land register (usually on the primary market): PLN 100. Mortgage entry: PLN 200, plus PLN 19 PCC on establishing the mortgage.
Other. The land register application prepared by the notary (I assume PLN 200 net) and copies of the deed (about PLN 300).
Rules and rates as of October 2026. The calculator helps you estimate amounts but does not replace advice from a notary, tax adviser or bank.
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Frequently asked questions
How much does a notary cost when buying an apartment?
For an apartment worth PLN 500,000 the maximum notary fee is PLN 2,770 net, i.e. PLN 3,407.10 with VAT. On top of that come the land register application, copies of the deed and court fees, and 2% PCC on the secondary market.
Who is exempt from PCC when buying an apartment?
An individual buying their first apartment or house on the secondary market who has never owned an apartment or house before. If several people buy together, all of them must meet the conditions.
Do you pay PCC when buying from a developer?
No. An apartment from a developer is subject to VAT, which is already included in the price, so the buyer does not pay PCC.
Can a notary charge less than the maximum fee?
Yes. The regulation sets maximum rates and the fee can be negotiated, especially for more expensive properties.
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