Poland property guide
Poland: the buyer pays PCC on a real-estate purchase
The Polish tax office page on buying real estate says the buyer pays tax on civil-law transactions at 2 percent of market value, unless the agreement is subject to VAT. A listing price is not that tax.
By MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED, operator of MarkMyProperty. Head office: Delhi NCR, India. Updated . This page does not score listings.
Coverage: Poland. The English “Purchase of real estate” section on podatki.gov.pl for people staying in the EU, updated 5 October 2026 and fetched on 2 November 2026. It is not the księga wieczysta guide.
The tax is PCC, and the buyer pays it
On 2 November 2026, the English page on podatki.gov.pl about taxes when staying in another EU country was fetched. Its publication date is printed as 3/17/2026 and its update date as 10/5/2026. The Purchase of real estate section says you are subject to tax on civil-law transactions if you purchased real estate located in Poland, or located abroad when your place of residence or registered office is in Poland and the agreement was concluded in Poland. You will not pay that tax if, among other cases, the agreement is subject to VAT, or you purchased real estate abroad and your residence or office is not in Poland or the agreement was concluded abroad.
The same section says you pay the tax if you purchased the real estate. If you purchased it together with other persons, all of them are jointly and severally liable. The tax is paid on the market value of the real estate rather than on the price specified in the agreement, because that price may differ from the market value. The tax authority may, within 5 years from the end of the year in which the sales agreement was concluded, ask you to change the value. Market value uses average prices in trading of property or property rights of the same type and kind, without deducting debts or charges, and takes into account location, condition, degree of wear, and the date of the transaction.
The page states 2 percent, collected by the notary
The page says the tax on real estate sales agreements is 2 percent. It is paid on the date the sales agreement is concluded. The notary collects the tax and pays it to the revenue office. You are not required to submit the PCC-3 declaration when you conclude an agreement in the form of a notarial deed.
MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.
Those sentences are that tax-office page. They are not the księga wieczysta guide, which was not rewritten. A pin or a contact reveal does not establish title, and an asking price typed into a listing is not the market value used for this tax. This page does not calculate a sample amount.
Sources and further reading
Frequently asked questions
Who pays PCC when buying real estate in Poland?
The podatki.gov.pl page says you pay the tax if you purchased the real estate, and that joint purchasers are jointly and severally liable.
Is the rate applied to the price written in the contract?
The same page says the tax is paid on the market value rather than on the price specified in the agreement, and that the tax on real estate sales agreements is 2 percent.
Do you file PCC-3 when the sale is a notarial deed?
No. The page says you are not required to submit PCC-3 when the agreement is a notarial deed, because the notary collects the tax. A pin does not establish title.