Flat finishing cost estimate 2026 – how to prepare one (template)
Author: Tacjana MasiukiewiczFinishing and fitting out~13 min read
You can prepare a flat finishing cost estimate in five steps: first the bill of quantities (how many metres of walls, floors and tiles), then prices of materials and labour separately, the items that are easy to forget, a 10–15% reserve and a payment schedule. Below we show how to calculate each item and give a ready cost-estimate template for a 2-room flat of 40.8 m² — the median size of such flats in our Wrocław offer.
Key points
- Estimate = bill of quantities (amounts) × unit prices of materials and labour + additional items + reserve.
- Tile allowance for cutting: manufacturers recommend about 10% for small areas laid straight and 15% for a diagonal layout.
- In our template for a 2-room flat of 40.8 m² the result was about PLN 68.5k + a 12% reserve, i.e. about PLN 76.7k (with kitchen and appliances, without furniture).
- According to GUS, prices of specialist construction works rose in August 2026 by 7.0% y/y — a quote from a year ago is already out of date.
- A finishing service in a dwelling of up to 150 m² may be taxed at 8% VAT, materials you buy yourself in a shop at 23%.
The bill of quantities – how to count metres of walls, floors and tiles?
A bill of quantities is a summary of the amounts of work: how many square metres to paint, to cover with laminate and tiles, how many running metres of skirting boards, how many doors and electrical points. Without it a renovation estimate is guesswork, and companies' offers are hard to compare. You only need the flat's floor plan from the developer contract (with room dimensions) and a tape measure — after collecting the keys it is worth verifying the dimensions on site.
- Floors: the room area from the plan (length × width). You count laminate separately from tiles.
- Walls: room perimeter × height. Subtract windows, balcony doors and doors from the result, as well as the parts you will cover with tiles. Ask the contractor how they count openings — not everyone subtracts small windows.
- Ceilings: usually equal to the floor area.
- Tiles: the bathroom walls (perimeter × height of the cladding minus the door), the bathroom floor and the splashback above the kitchen worktop. Add an allowance for cuts and breakage to the result — about 10% for small areas.
- Skirting boards: the perimeter of rooms with laminate minus the width of the doors.
Below is the bill of quantities for a sample 2-room flat of 40.8 m². The division into rooms and the height of 2.6 m are our assumptions — substitute your own dimensions from the plan.
| Room | Floor | Perimeter | Walls (gross, h = 2.6 m) | Floor finish |
|---|---|---|---|---|
| Living room with kitchenette | 19.0 m² | 17.5 m | 45.5 m² | laminate |
| Bedroom | 11.0 m² | 13.3 m | 34.6 m² | laminate |
| Hallway | 6.5 m² | 11.3 m | 29.4 m² | laminate |
| Bathroom | 4.3 m² | 8.3 m | 21.6 m² | tiles |
| Total | 40.8 m² | – | 131.1 m² | laminate 36.5 m², tiles 4.3 m² |
These numbers give the quantities for the estimate. Painting: the walls of the rooms and hallway are 109.5 m² gross; after subtracting about 12 m² of windows and doors and 2.5 m² of tiles above the worktop, 95 m² remains, plus 40.8 m² of ceilings — about 136 m² in all. Tiles: 20.0 m² of bathroom walls (21.6 m² minus the door), 4.3 m² of floor and 2.5 m² in the kitchen make 26.8 m², and with a 10% allowance about 29.5 m², in practice 30 m² in full packs. Skirting boards: 42.1 m of the perimeter of rooms with laminate minus the doors is about 38 m; you buy 17 pieces of 2.4 m.
How to calculate the amount of tiles, paint and adhesive?
The amount of material is the area from the bill of quantities × the consumption from the technical data sheet, rounded up to full packs. Examples for our flat:
- Paint: manufacturers of popular white latex paints declare coverage of up to 13–14 m²/l for one coat, but on an absorbent substrate it is less. We count cautiously 10 m²/l: 136 m² × 2 coats = 272 m², that is about 27 l — three 10 l buckets.
- Tiles: 26.8 m² net + 10% = 29.5 m². With a diagonal layout manufacturers recommend about 15% allowance. Buy tiles from one batch and keep a few pieces for possible repairs.
- Tile adhesive: according to tile manufacturers' guides it is about 3.3 kg/m² for a 25 × 25 cm tile, 4 kg/m² for 30 × 30 cm and about 5 kg/m² for larger formats. For 26.8 m² and 5 kg/m² that comes to 134 kg, i.e. 6 bags of 25 kg.
- Laminate: 36.5 m² + about 7% for cuts = 39 m²; with packs of about 2.4 m² that is 17 packs. The same number of metres of underlay.
- Grout, primer, waterproofing: consumption depends on joint width and the absorbency of the substrate — check the calculator or technical data sheet of the specific product.
Materials and labour – why count them separately?
Splitting into materials and labour lets you compare crews' offers and see where you can save. You price labour from the bill of quantities (per m², per running metre, per piece), and materials from shop prices. It also matters for tax: Art. 41(12) of the VAT Act allows a reduced rate (currently 8%) for the renovation and modernisation of dwellings of up to 150 m², also when the contractor buys the materials as part of the service. Materials you buy in a DIY store carry 23% VAT. We describe the details in the article 8% VAT on flat finishing (in Polish).
It is also worth knowing what kind of remuneration you write into the contract. With cost-estimate-based remuneration (Art. 629–631 of the Civil Code) the contractor may demand extra payment for works not foreseen in the summary — but not when they performed them without your consent. With a lump sum (Art. 632) they in principle cannot demand an increase, even if there turned out to be more work than they assumed. How to choose a crew and what else to put in the contract is covered in the text The finishing crew – contract (in Polish).
A cost-estimate template for finishing a 2-room flat
Below is a complete estimate for the flat from the table above. Unit prices are mid-range values from indicative ranges in price lists of DIY stores and finishing companies (September 2026). Items marked "ass." are our budget assumptions — they depend entirely on the products chosen.
| Item | Quantity | Material | Labour | Total |
|---|---|---|---|---|
| Priming walls and ceilings | 136 m² | 165 (3 × 5 l) | 1,360 (10 per m²) | 1,525 |
| Painting 2 coats of white | 136 m² | 300 (3 × 10 l at about 100) | 3,670 (27 per m²) | 3,970 |
| AC4 laminate + underlay | 36.5 m² (purchase 40.7 m²) | 1,725 (35 + 7.5 per m²) | 1,825 (50 per m²) | 3,550 |
| MDF skirting boards | 38 m (purchase 40.8 m) | 490 (12 per m) | 1,330 (35 per m) | 1,820 |
| Tiles (porcelain) – bathroom and kitchen | 26.8 m² (purchase 30 m²) | 2,100 (70 per m²) | 4,290 (160 per m²) | 6,390 |
| Adhesive (6 × 25 kg) and grout (3 × 2 kg) | – | 390 | included in laying | 390 |
| Bathroom waterproofing | about 8 m² | 150 (5 kg) | 480 (60 per m²) | 630 |
| Interior doors with adjustable frame | 3 pcs | 3,000 (1,000 per set) | 1,500 (500 per piece) | 4,500 |
| Electrical fittings (sockets, switches) | 25 pcs | 750 (ass.) | 1,500 (60 per piece) | 2,250 |
| Lighting | 6 points | 1,500 (ass.) | 690 (115 per piece) | 2,190 |
| Bathroom: ceramics, fittings, sanitaryware installation | set | 6,000 (ass.) | 4,000 | 10,000 |
| Kitchen: fitted units with appliances | set | 30,000 (ass., the lower part of the PLN 25–70k range) | 30,000 | |
| Transport of materials | – | 400 (ass.) | 400 | |
| Waste removal (big bag) | 1 pc | 350 | 350 | |
| Cleaning after the renovation | 40.8 m² | 490 (12 per m²) | 490 | |
| Estimate total | – | approx. 46.6k | approx. 20.6k | approx. 68.5k |
| 12% reserve | – | – | – | approx. 8.2k |
| Total budget | – | – | – | approx. 76.7k |
The result is about PLN 1,680/m² without the reserve — a level between the economy and mid-range standards. You will find a comparison of rates per m² in three standards in the article How much flat finishing costs, and the scope of services and prices of "turnkey" companies in the text Turnkey finishing – how much it costs. If the developer handed over the walls without skim coating, add about PLN 40–70/m² of labour for preparing them.
What do you forget in a flat finishing budget?
Most often money runs short not for tiles or laminate but for small items that together add up to a few thousand zlotys. Check whether you have them in your estimate:
- Skirting boards and their installation — PLN 1.8k in our example; many offers for "laying laminate" do not cover them.
- Building chemicals: primer, adhesive, grout, silicone, waterproofing under the shower.
- Transport and carrying materials up — tiles and adhesive weigh several hundred kilograms.
- Waste removal: a big bag with collection costs about PLN 270–400 in Warsaw companies' price lists. Work in the bathroom and kitchen produces more waste than you think.
- Cleaning after the renovation — indicatively about PLN 7–16/m².
- Lighting, appliances and furniture — a kitchen with appliances can be the largest single item, and freestanding furniture (bed, sofa, table) usually does not get into the finishing estimate at all. Plan it as a separate budget.
It is best to work out the finishing budget even before choosing a flat. If you want to buy a unit where you will have money left for it, we will help you choose a flat from a developer — including a ready one or one with a finishing package. Most often without a commission for the buyer — the fee is usually paid by the developer.
How much to set aside for flat finishing – reserve and price growth
The reserve covers what is not visible in the bill of quantities: crooked walls, an extra electrical point, switching tiles for more expensive ones, breakage. A reasonable level is 10–15% of the estimate total; we assumed 12%. The second factor is time. According to GUS, construction and assembly output prices in August 2026 were 6.2% higher than a year earlier, and specialist works 7.0% higher. If you are buying a flat under construction with handover in a year, raise today's estimate by a similar percentage.
In our offer: according to the TM Invest offer as of 27 September 2026, the median price of a 2-room flat in Wrocław is PLN 662,405 at a median size of 40.8 m². The budget from our template (PLN 76.7k with reserve) is about 11.6% of that amount. In Warsaw the median size of 2 rooms is 39.4 m² and the price PLN 755,824; the bill of quantities will be very similar, but labour in Warsaw price lists is usually more expensive. You can find current flats in the catalogue of new flats in Wrocław.
A payment schedule for finishing
The last part of the estimate is a plan for when you pay. Under Art. 642 of the Civil Code, unless the contract provides otherwise, remuneration is due on delivery of the work, and when it is delivered in parts, after each part priced separately. In practice finishing crews propose staged payments. A sample arrangement that protects both sides:
- Start: an advance for materials bought by the contractor — best accounted for with invoices.
- Stage 1: "wet" works (waterproofing, tiles, sanitaryware installation) — payment after the stage is accepted.
- Stage 2: painting, floors, skirting boards, doors, fittings — payment after acceptance.
- The end: part of the remuneration withheld until defects from the final protocol are remedied.
Match the schedule to your financing. If you want to cover part of the finishing with a loan, the bank may pay it out in a separate tranche and ask for an estimate — a well-prepared bill of quantities is then very useful. The order of works and scheduling are covered in the guide Finishing a developer-standard flat step by step.
Frequently asked questions
What is the difference between a bill of quantities and a cost estimate?
A bill of quantities is a list of works with amounts — square metres of walls, floors and tiles, running metres of skirting boards, numbers of doors. A cost estimate arises when you multiply these amounts by the unit prices of materials and labour and add additional items and a reserve.
How many extra tiles should you buy?
Tile manufacturers recommend about 10% allowance for a straight layout on an area up to 10 m² and about 15% for a diagonal layout. For larger areas the allowance can be smaller. Buy tiles from one production batch.
How much does finishing a 40 m² flat cost?
In our template for a 2-room flat of 40.8 m² the result was about PLN 68.5k with kitchen and appliances, and with a 12% reserve about PLN 76.7k. This excludes freestanding furniture and skim coating. In a higher standard the amount can be much larger.
How much paint does a 40 m² flat need?
In a 40 m² flat there are usually about 130–140 m² of walls and ceilings to paint. With two coats and a cautiously assumed coverage of 10 m²/l that is about 27 l, i.e. three 10 l buckets of white paint. Add colours on selected walls separately.
Can a crew raise the price during the work?
It depends on the contract. With cost-estimate-based remuneration the contractor may demand extra payment for unforeseen works, but not for additional works done without your consent. With a lump sum an increase is in principle excluded, unless a court finds that the contractor would face a gross loss.
Summary
A good flat finishing estimate starts with a bill of quantities from the plan, not with a rate per metre. Count the metres of walls, floors and tiles, add an allowance for cuts, split the costs into materials and labour, add skirting boards, chemicals, transport, waste removal and cleaning, and finally a 10–15% reserve and a payment schedule. For a typical 2-room flat from our Wrocław offer this gives about PLN 77k in a standard close to mid-range.
Planning to finance the purchase and finishing together? Book a consultation with a mortgage expert — we will compare offers from several banks and check how to include the finishing estimate in your application.
Legal status as of September 2026. Prices of materials and labour are indicative ranges from store and finishing-company price lists, and the calculations are illustrative. The text is not legal or tax advice.
Sources
- Act on goods and services tax (in Polish) – consolidated text Dz.U. 2025 item 775 (Art. 41(2), (12)–(12c), Art. 146ef).
- Civil Code (in Polish) – consolidated text Dz.U. 2026 item 795 (Art. 629–632, 642).
- GUS – Construction and assembly output price indices in August 2026 (in Polish; published 18 Sep 2026, preliminary data).
- Adhesive consumption and tile allowance: guides of tile and building-chemicals manufacturers; paint coverage: manufacturers' technical data sheets.
- Prices of materials and labour: indicative ranges from price lists of DIY stores and finishing companies from Warsaw and Wrocław, September 2026.
- Flat prices: TM Invest project catalogue, as of 27 September 2026.
