Property purchase costs calculator (2026)
When you buy an apartment in Poland, on top of the price you pay the notary fee plus 23% VAT, the 2% PCC transfer tax (secondary market only), court fees for the land-register entry and copies of the notarial deed. Enter the price and the calculator returns a single “total at the notary” figure and breaks it down line by line, each line linked to the statute the rate comes from.
On the primary market the sale is subject to VAT, so PCC does not apply (art. 2 pkt 4 of the PCC act) — the tax is already inside the developer’s price.
Maximum 6 zł net per started page of a copy. A typical deed is 4–6 pages × several copies (court, bank, parties).
Notary fee + VAT + PCC + court fees + deed copies. Excludes the apartment price itself.
Rates as at 28.08.2026.
Where each line comes from
Notary fee (taksa notarialna)
The notary’s remuneration is calculated from the value of the transaction — the apartment price — using the bracket table in §3 of the Justice Minister’s regulation of 28 June 2004. For the most common bracket, 60,000–1,000,000 zł, it is 1,010 zł plus 0.4% of the excess over 60,000 zł: at 500,000 zł that is 1,010 + 1,760 = 2,770 zł. For a flat, however, only half of that applies: §6 pkt 19 (a contract of sale of a residential unit) and §6 pkt 16 (establishing separate ownership of a unit and transferring it, including in performance of a developer contract) cap the maximum at half the table — 1,385 zł net at 500,000 zł. The base rate tapers higher up: over 1m zł it is 4,770 zł + 0.2%, over 2m zł 6,770 zł + 0.25%, capped at 10,000 zł (halved there too). These are still maximum rates, not fixed prices — a notary may charge less.
VAT on the fee
A notarial act is a service taxed at the standard 23% VAT rate, which the office adds to the fee and shows on the invoice. So the number in the fee table is not what you actually hand over: a 1,385 zł net fee (a flat at 500,000 zł) attracts 318.55 zł of VAT, 1,703.55 zł gross. The same VAT applies to deed copies.
PCC transfer tax 2%
The tax on civil-law transactions is 2% of the market value of the flat and is payable by the buyer (art. 7 ust. 1 pkt 1 lit. a). The notary collects it as withholding agent at signing, so formally it is a separate tax but practically another line on the same bill. It does not arise when you buy from a developer, because that sale is subject to VAT instead (art. 2 pkt 4). At 500,000 zł on the secondary market it is 10,000 zł — usually the single largest item in the whole calculation.
First-home exemption
Since 31 August 2023 an individual buying their first apartment, single-family house or cooperative ownership title on the secondary market is fully exempt from PCC (art. 9 pkt 17). The condition: on the purchase date and before it, they held no ownership of such a property or share in one — except an inherited share of no more than 50%. Joint purchases are contested: in its ruling of 7 April 2026 (III FSK 281/25) the Supreme Administrative Court addressed applying the exemption in proportion to the qualifying buyer’s share. This calculator models a single buyer: ticking the box zeroes PCC entirely.
Court fees (land register)
Entering ownership into the land register costs a flat 200 zł, and entering a mortgage another 200 zł as a limited property right (art. 42 ust. 1 of the act on court costs in civil cases). If the land register for a new unit still has to be created — the norm on the primary market — add 100 zł for opening it (art. 44 ust. 1 pkt 1). The notary collects these together with the deed and forwards them to the court; no VAT applies, as these are court fees rather than a service. On top of the court fee, a mortgage triggers 19 zł of PCC for establishing a mortgage securing a claim of undetermined amount (art. 7 ust. 1 pkt 7 lit. b of the PCC act) — a flat amount, independent of the loan size. A mortgage therefore costs 219 zł in total.
Deed copies
The original deed stays with the notary; the parties, the land-register court, the bank and public offices each receive copies. The maximum rate is 6 zł net per started page of a copy (§12 of the regulation), plus 23% VAT. It is a small line — tens of złoty — but it scales with the number of copies, which is why the field asks for the total number of pages across all copies, not the length of the deed itself.
What this calculator does NOT include
The notary’s bill is not the whole transaction budget. The items below arise outside the deed and can easily exceed everything calculated above.
Common questions about notary costs
How do you calculate the notary fee?+
Take the apartment price and run it through the bracket table in §3 of the Justice Minister’s regulation. For 60,000–1,000,000 zł the formula is 1,010 zł + 0.4% of the excess over 60,000 zł; for 1–2m zł it is 4,770 zł + 0.2%; above 2m zł, 6,770 zł + 0.25%, capped at 10,000 zł. Halve the result — a contract of sale of a residential unit is capped at half the table (§6 pkt 19; a transfer of ownership from a developer, §6 pkt 16) — and add 23% VAT to that half. The result is the net maximum rate — an office may quote less, especially for repeat business.
What does a notary charge on 250,000 zł?+
The base table gives 1,010 zł + 0.4% × 190,000 zł = 1,770 zł, and for a flat half of it counts: 885 zł net, i.e. 1,088.55 zł with 23% VAT. Add the 200 zł court fee for the ownership entry and a few dozen złoty for deed copies: roughly 1,320 zł if the first-home exemption applies. Without it, 2% PCC adds 5,000 zł and the bill rises to about 6,320 zł. A mortgage adds another 219 zł (a 200 zł court fee and 19 zł of PCC on the mortgage).
Who pays the notary when buying an apartment?+
The statute only makes both parties jointly liable for the fee, but in Polish residential practice the buyer pays the entire bill — fee plus VAT, PCC, court fees and copies. The seller carries their own costs: income tax if selling within five years, certificates, and clearing their own mortgage. You can agree a different split, but it has to be settled before the notary appointment.
What does the notary fee table look like?+
The §3 brackets: up to 3,000 zł — 100 zł; up to 10,000 zł — 100 zł + 3% of the excess over 3,000 zł; up to 30,000 zł — 310 zł + 2% over 10,000 zł; up to 60,000 zł — 710 zł + 1% over 30,000 zł; up to 1,000,000 zł — 1,010 zł + 0.4% over 60,000 zł; up to 2,000,000 zł — 4,770 zł + 0.2% over 1,000,000 zł; above that — 6,770 zł + 0.25% of the excess, capped at 10,000 zł. All amounts are net and are maximum rates; on a sale of a residential unit the notary may charge at most half of them (§6 pkt 19 of the regulation).
Numbers done? Let’s check the costs on a real listing
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