Estate Agent Commission in Poland 2026 – How Much and Who Pays
Author: Tacjana MasiukiewiczSelling~13 min read
Estate agent commission is not regulated in Poland – its amount and who pays it result solely from the brokerage agreement. In Warsaw and Wroclaw, agencies most often charge a percentage of the transaction price (in practice usually about 2–3% gross, although price lists allow more), sometimes with a minimum amount. Below we explain the payment models, who pays the commission on a sale and a purchase, when the agency may collect it, and how the commission reduces tax on a sale before 5 years have passed.
Key facts
- The law does not set a commission rate – it is set by the brokerage agreement, which requires written or electronic form on pain of invalidity (Art. 180 sec. 3 of the Real Estate Management Act).
- In the public price lists of agencies in Warsaw and Wroclaw (September 2026) the ranges seen run from about 1% to 6% gross, and the typical rates declared are about 2–3% gross; some agencies apply a minimum amount.
- The agency adds 23% VAT to the net commission – at 2% net the real cost is 2.46% of the price.
- When buying a flat from a developer with TM Invest's help, the buyer in most cases pays no commission – the developer usually pays our fee.
- Commission paid on a sale is a cost of the onerous disposal – it reduces revenue on a sale before 5 years have passed (Art. 19 sec. 1 of the Personal Income Tax Act, "PIT").
How much is estate agent commission – what does the law say?
A real estate broker is an entrepreneur carrying out business in this field (Art. 179a of the Real Estate Management Act). Brokerage is the paid performance of activities aimed at other persons concluding sale, rental and other contracts concerning real estate (Art. 179b). However, the Act specifies neither a rate nor an upper limit on remuneration. Everything – the scope of services, the amount of commission, the payment date – is set by the brokerage agreement.
This agreement must be in written or electronic form – otherwise it is invalid (Art. 180 sec. 3). Electronic form within the meaning of the Civil Code means a declaration bearing a qualified electronic signature (Art. 781 of the Civil Code), so merely clicking "I accept" in an email or form is not enough. The Act also requires the broker to hold mandatory liability insurance, and a copy of the current policy must be an attachment to the agreement (Art. 181 sec. 3 and 3a). If the agency does not present it, after a written request and 7 days you may terminate the agreement with immediate effect (Art. 181 sec. 3b).
Estate agent commission in Warsaw and Wroclaw – rates and models seen
We reviewed the public price lists and declarations of agencies operating in Warsaw and Wroclaw (September 2026). The picture is fairly consistent: agencies give wide ranges – from about 1% to 6% of the gross price – and state that the rate is negotiated individually. The most common rates mentioned are about 2–3% gross. Some price lists include a minimum amount (e.g. "not less than PLN 8 thousand"), which matters for cheaper studio flats. An important note: some agencies quote net rates (to which VAT is added), others gross – when comparing offers, always convert to the gross amount.
In practice you will meet three payment models:
- Percentage of the price + VAT – the most popular; the agency earns more when the price is higher, which in theory motivates it to negotiate in the seller's interest.
- Fixed amount – set in advance regardless of the price; predictable, more common for cheaper flats or a narrower scope of services.
- Percentage with a minimum – e.g. 2% net, but not less than a specified amount; protects the agency at low prices.
Below is a calculation for three sample net rates and three flat prices. These are assumptions for comparison, not the price list of any particular agency.
| Flat price | 1.5% + 23% VAT | 2% + 23% VAT | 3% + 23% VAT |
|---|---|---|---|
| PLN 600 000 | PLN 11 070 (PLN 9 000 net) | PLN 14 760 (PLN 12 000 net) | PLN 22 140 (PLN 18 000 net) |
| PLN 800 000 | PLN 14 760 (PLN 12 000 net) | PLN 19 680 (PLN 16 000 net) | PLN 29 520 (PLN 24 000 net) |
| PLN 1 000 000 | PLN 18 450 (PLN 15 000 net) | PLN 24 600 (PLN 20 000 net) | PLN 36 900 (PLN 30 000 net) |
The difference between 1.5% and 3% on a flat worth PLN 800 thousand is almost PLN 15 thousand – so it is worth negotiating, but also checking exactly what is included in the price (photos, a floor plan, premium listings, presentations, document verification, attendance at the notary). How to compare an agency's cost with selling on your own is shown in the article Selling through an agency or on your own?
Who pays the commission when buying and selling a flat?
There is no statutory rule – the party that signed a paid brokerage agreement with the agency pays. On the secondary market three arrangements operate:
- Both parties – the agency has an agreement with the seller and a separate one with the buyer; each pays their own commission. This is still a common model in both cities.
- Seller only – an offer with "0% for the buyer"; the buyer does not sign a paid agreement, and the whole fee is covered by the seller (usually at a higher rate).
- Buyer only – where the buyer commissions the agency to search for a flat (e.g. a so-called search agreement), and the seller sells alone.
As a buyer, before viewing a flat with an agent, ask directly whether the offer is "with a commission for the buyer" and how much it is. If you sign an agreement away from business premises (e.g. at a presentation in the flat) or at a distance, as a consumer you generally have 14 days to withdraw from it without giving a reason (Art. 27 of the Consumer Rights Act). Note: if you asked for the service to begin before that period expired, on withdrawal you will pay proportionally for what the agency has already performed (Art. 35).
Commission from the developer – why the buyer does not pay on the primary market
On the primary market the arrangement is usually different: the agency cooperates with the developer, who pays it remuneration for bringing in a client. The price of the flat is the same as at the developer's sales office, and the buyer does not sign a paid brokerage agreement. This is how we work at TM Invest: when buying from a developer with our help, the buyer in most cases pays no commission – the developer usually pays our fee.
To give a sense of scale: if a commission of 2% + VAT were added to the median flat price in our offer, as happens on the secondary market, the buyer would pay an extra sixteen to twenty-odd thousand zlotys.
| Flat (median in our offer) | Median price | Hypothetical commission 2% + VAT | Buyer's commission when buying with TM Invest |
|---|---|---|---|
| Warsaw, 2 rooms | PLN 755 824 | PLN 18 593 | in most cases none |
| Warsaw, 3 rooms | PLN 935 503 | PLN 23 013 | in most cases none |
| Wroclaw, 2 rooms | PLN 662 405 | PLN 16 295 | in most cases none |
| Wroclaw, 3 rooms | PLN 878 658 | PLN 21 615 | in most cases none |
You will find current prices and available flats in the catalogue: new flats in Warsaw and new flats in Wroclaw. We write more about the cost differences between the two markets in the article Primary or secondary market?
Planning to buy a new flat? We will help you choose a flat from a developer and guide you through the purchase – in most cases with no commission for the buyer, because the developer usually pays our fee.
Exclusive or open agreement – what difference does it make to the commission?
With an open agreement you can work with several agencies and sell on your own; you pay the commission to the agency that brought about the transaction. With an exclusive agreement you commission the sale to one agency only for a set period. In return, agencies often offer a lower rate or a broader marketing package – but these agreements usually also provide for commission if, during the exclusivity period, you sell the flat yourself or through another agency.
Before signing, check in particular:
- the duration of the exclusivity and the termination rules (whether the agreement renews automatically),
- whether commission is also due on a sale without the agency's involvement,
- the so-called protection period after the agreement expires – how long the agency may demand commission if a client it introduced buys (it helps if the agreement requires a list of such clients),
- contractual penalties and their amount,
- whether the rate is stated net or gross and whether it covers all the services listed.
When can the agency demand commission – preliminary agreement or notarial deed?
The moment of payment is also set by the brokerage agreement. Two solutions are seen: commission payable on the day of the final agreement (the notarial deed transferring ownership) or – in whole or in part – already at the preliminary agreement. For both seller and buyer it is safer to tie the commission to the deed transferring ownership: if the transaction collapses after the preliminary agreement (e.g. the buyer does not get a mortgage), you are not left having paid commission for a sale that never happened.
If the agency wants part of the remuneration at the preliminary agreement, add what happens to it if the final agreement is not concluded – e.g. a refund or crediting towards another transaction. It is also worth specifying who pays when the sale does not happen through the fault of one of the parties. The rules of the preliminary agreement itself, the deposit and deadlines are described in the article Preliminary agreement for the sale of a flat.
Selling a flat in Warsaw or Wroclaw? Order a valuation and sale plan – we will help prepare and carry out the sale, and you will learn the terms of cooperation before you sign anything.
Is commission a deductible cost on the sale of a flat?
Yes – from the seller's point of view. If you sell a flat before 5 years have passed from the end of the year in which you acquired it, the revenue is the contract price reduced by the costs of the onerous disposal (Art. 19 sec. 1 of the PIT Act). The podatki.gov.pl website expressly lists brokerage costs and notarial fees among such costs. You need an invoice from the agency – keep it together with the brokerage agreement.
Example: you sell a flat for PLN 800 000, bought 3 years earlier for PLN 700 000 (for simplicity we ignore other costs). The agency's commission is 2% + VAT, i.e. PLN 19 680. Revenue for taxation is 800 000 – 19 680 = PLN 780 320, income PLN 80 320, and tax at 19% (Art. 30e) – PLN 15 261. Without taking the commission into account the tax would be PLN 19 000, so the brokerage invoice reduces it by PLN 3 739. The full rules on calculation, valorisation of costs and the housing relief are in the article Tax on selling a flat within 5 years.
On the buyer's side, commission paid on a purchase may matter on a future sale: the costs are documented acquisition costs (Art. 22 sec. 6c of the PIT Act). Whether a particular expense falls within them is worth checking, in case of doubt, with a tax adviser or in individual interpretations.
Frequently asked questions
How much does a real estate broker charge for selling a flat?
The rate is not set by statute – it is set by the brokerage agreement. In the price lists of agencies in Warsaw and Wroclaw, ranges of about 1% to 6% gross are seen, and rates of about 2–3% gross are given as typical. For a flat worth PLN 800 thousand and a rate of 2% + VAT, the commission is PLN 19 680.
Who pays the commission when buying a flat?
The person who signed a paid brokerage agreement with the agency. On the secondary market both parties often pay, but there are offers in which the seller covers the whole amount. When buying from a developer with TM Invest's help, the buyer in most cases pays no commission – the developer usually pays our fee.
Is a brokerage agreement concluded orally valid?
No. A real estate brokerage agreement requires written or electronic form on pain of invalidity (Art. 180 sec. 3 of the Real Estate Management Act). Electronic form means a declaration bearing a qualified electronic signature.
Is the broker's commission negotiable?
Yes, most agencies state outright in their price lists that the rate is set individually. Arguments can be exclusivity, a higher flat price or a narrower scope of services. When negotiating, compare gross amounts and what the agency actually does within the commission.
Do I have to pay commission if the transaction does not go through?
It depends on the agreement. If the commission is payable at the notarial deed transferring ownership and that does not happen, as a rule you pay nothing. If the agreement provides for payment at the preliminary agreement, check whether and when a refund is due.
Can the agency's commission be deducted from tax?
On a sale of a flat before 5 years have passed, the commission is a cost of the onerous disposal and reduces revenue (Art. 19 sec. 1 of the PIT Act). For a flat worth PLN 800 thousand and a commission of PLN 19 680, this reduces the tax by about PLN 3.7 thousand. The condition is documenting the expense with an invoice.
Summary
Estate agent commission is a matter of contract, not statute. Before you sign a brokerage agreement, convert the rate to a gross amount, check who pays and when the commission becomes due, and with exclusivity – what happens if you sell on your own. It is safest to tie payment to the notarial deed transferring ownership, and to keep the invoice for the tax settlement. We describe the whole sales process – from valuation to the deed – in the guide Selling a flat step by step.
Do you want to sell a flat in Warsaw or Wroclaw? Order a valuation and sale plan – we will help prepare and carry out the sale. And if you are buying a new flat with the proceeds, we will help you choose one from a developer, in most cases with no commission for the buyer – the developer usually pays our fee.
Legal position as at September 2026. Commission rates are indicative ranges from agencies' public price lists (September 2026), and the calculations are illustrative and do not constitute legal or tax advice.
Sources
- Real Estate Management Act – consolidated text, Dz.U. 2026 item 399 (Art. 179a, 179b, 180 sec. 3, 181 sec. 3–3b).
- Personal Income Tax Act – consolidated text, Dz.U. 2026 item 592 (Art. 19 sec. 1, Art. 22 sec. 6c, Art. 30e).
- Civil Code – consolidated text, Dz.U. 2026 item 795 (Art. 781).
- Consumer Rights Act – consolidated text, Dz.U. 2026 item 1244 (Art. 27, Art. 35).
- podatki.gov.pl – Disposal of real estate (costs of onerous disposal, including brokerage costs) (in Polish).
- Flat prices: TM Invest investment catalogue, as at 27.09.2026.
