Costs of buying an apartment in Poland from a developer (2026): notary, court fees, taxes
Author: Tacjana MasiukiewiczCosts and taxes~9 min read
The price on the developer's price list is not the whole story. The costs of buying an apartment in Poland also include the notary fee for two deeds, court fees for the land and mortgage register (księga wieczysta) and, if you take a mortgage, the cost of establishing the mortgage. The good news: when you buy from a developer, as a rule you do not pay PCC tax, and you split the costs of the developer agreement equally with the developer. Below we explain every item and show the calculation for apartments priced at PLN 700,000 and PLN 1 million.
Key facts
- The price of an apartment from a developer already includes VAT: 8% for apartments up to 150 m², 23% on the floor area above that.
- When you buy from a developer, as a rule you do not pay PCC (civil law transactions tax) – the exception is the sixth and each subsequent apartment in the same development (6%).
- The maximum notary fee for the developer agreement and for the agreement transferring ownership is half of the basic rate, plus 23% VAT.
- The notary and court costs of the developer agreement are split equally between the developer and the buyer.
- Court fees: registering the buyer's claim PLN 150, opening a land and mortgage register PLN 100, registering ownership PLN 200, registering the mortgage PLN 200.
Taxes: VAT included in the price, no PCC
Developers sell apartments with VAT. For residential units with a usable floor area of up to 150 m², the rate is 8%; for larger apartments, 23% applies to the part of the price corresponding to the floor area above that limit (Article 41(12)–(12c) of the VAT Act). Prices on price lists and on the developer's website must include VAT, so you do not add it yourself.
Because the sale is subject to VAT, the Civil Law Transactions Tax Act excludes it from PCC (Article 2(4)(a)). There is an exception: if the same buyer acquires a sixth and each subsequent apartment in the same building or buildings on one plot, they pay PCC at 6% (Article 7a). For comparison – on the secondary market PCC is 2%, except when buying a first home. A comparison of both markets is in Primary or secondary market? (in Polish).
Notary fee – how much does a notary cost?
The maximum rates are set by the Minister of Justice's regulation on maximum notary fee rates (taksa notarialna). The rate depends on the value of the transaction. For the developer agreement and for the agreement establishing separate ownership of the apartment and transferring it to the buyer, the maximum is half the rate from § 3. The notary adds 23% VAT to the fee. These are maximum rates – a notary may charge less, so it is worth asking about the fee before your appointment.
| Apartment value | Rate under § 3 of the regulation | Maximum fee for the developer or transfer agreement (½) |
|---|---|---|
| PLN 500,000 | PLN 1,010 + 0.4% of the amount above PLN 60,000 = PLN 2,770 | PLN 1,385 net |
| PLN 700,000 | PLN 1,010 + 0.4% of the amount above PLN 60,000 = PLN 3,570 | PLN 1,785 net |
| PLN 1,000,000 | PLN 1,010 + 0.4% of the amount above PLN 60,000 = PLN 4,770 | PLN 2,385 net |
| PLN 1,500,000 | PLN 4,770 + 0.2% of the amount above PLN 1,000,000 = PLN 5,770 | PLN 2,885 net |
Court fees for the land and mortgage register
The notary collects the court fees when the deed is signed and sends the applications to the land register court. The rates come from the Act on court costs in civil cases:
| Application | Fee | When |
|---|---|---|
| Registering the buyer's claim in the land and mortgage register | PLN 150 (split equally with the developer) | with the developer agreement |
| Opening a land and mortgage register for the apartment | PLN 100 | with the agreement transferring ownership |
| Registering ownership | PLN 200 | with the agreement transferring ownership |
| Registering the mortgage (with a loan) | PLN 200 | with the agreement transferring ownership or separately |
Example: what does buying an apartment for PLN 700,000 and PLN 1 million cost?
Assumptions: a cash purchase, an apartment under construction (a developer agreement, then an agreement transferring ownership), the notary charges the maximum rates, and the buyer bears the full cost of the transfer agreement (this is the most common arrangement – check your agreement).
| Item | PLN 700,000 | PLN 1,000,000 |
|---|---|---|
| Developer agreement – your half of the notary fee (net) | PLN 892.50 | PLN 1,192.50 |
| 23% VAT on that half | PLN 205.28 | PLN 274.28 |
| Half of the fee for registering the claim | PLN 75 | PLN 75 |
| Agreement transferring ownership – notary fee (net) | PLN 1,785 | PLN 2,385 |
| 23% VAT on the fee | PLN 410.55 | PLN 548.55 |
| Opening a land and mortgage register | PLN 100 | PLN 100 |
| Registering ownership | PLN 200 | PLN 200 |
| Total (excluding certified copies) | PLN 3,668.33 | PLN 4,775.33 |
If you buy a completed apartment without a developer agreement, the first part of the table falls away – what remains is the sale agreement (also half the rate from § 3) and the court fees.
Additional costs with a mortgage
- Registering the mortgage – a court fee of PLN 200.
- Notary fee for establishing the mortgage – if you make the declaration establishing the mortgage in a notarial deed (akt notarialny), the maximum is 1/4 of the rate from § 3, calculated on the mortgage amount (§ 7(1)(1) of the regulation).
- PCC on the mortgage – PLN 19 when it secures a claim of an unspecified amount, or 0.1% of the amount for an existing claim (Article 7(1)(7) of the PCC Act).
- Bank costs – for example the valuation report, arrangement fee and insurance. They depend on the bank and the offer, so compare them in the information form, not just the interest rate.
For an apartment under construction, the bank pays out the loan in tranches, following the schedule of payments into the escrow account. Make sure the schedules in the developer agreement and in the loan agreement match. We describe the whole process in Mortgage in Poland step by step, and how much of your own money you need in Mortgage down payment in Poland.
Other expenses to keep in mind
- Parking space and storage room – usually paid for separately; if they are not included in the apartment price, their prices must be shown on the developer's website.
- Finishing – an apartment in developer standard (shell finish, stan deweloperski) needs to be finished; what this standard includes is described in Developer standard – what it includes (in Polish).
- Technical handover inspection – if you use a specialist's help at the handover (odbiór).
- Reservation fee – max. 1% of the price, but it is not an extra cost: it counts towards the price.
- Agent – when you buy from a developer with our help, you usually pay no commission – our fee is normally paid by the developer.
It is also worth negotiating – a discount, a parking space included in the price or a better payment schedule can offset the transaction costs. Tips: How to negotiate an apartment price (in Polish).
Read also:
- Notary fees when buying a flat in Poland
- PCC tax on buying property in Poland
- VAT on an apartment from a developer – 8% or 23%
- Court fees and the land and mortgage register when buying an apartment
- How much does finishing an apartment cost in 2026?
- Property tax on an apartment 2026
- Housing tax relief 2026
- Tax on selling an apartment within 5 years
- Selling an inherited or gifted apartment – tax
- Rental income tax 2026
- Do you have to report an apartment purchase to the tax office?
- Service charges in a new building – how much
- Conversion fee and perpetual usufruct
Frequently asked questions
Do I pay PCC tax when buying an apartment from a developer in Poland?
As a rule, no. A sale by a developer is subject to VAT included in the price, and such a transaction is excluded from PCC. The exception: when the same buyer purchases a sixth and each subsequent apartment in the same development, PCC is 6%.
How much does a notary cost when buying from a developer?
The maximum fee for the developer agreement and for the agreement transferring ownership is half the rate from § 3 of the regulation – for example PLN 1,785 net for each of them at a price of PLN 700,000 – plus 23% VAT. You split the costs of the developer agreement equally with the developer.
Who pays for the developer agreement – the buyer or the developer?
Both, in equal shares. Article 40(2) of the Developer Act states that the notary's fee for acts related to the developer agreement (umowa deweloperska) and the court costs of the land register proceedings are borne in equal parts by the developer and the buyer.
What VAT is included in the price of a new apartment in Poland?
8% for apartments with a usable floor area of up to 150 m². In larger apartments, the part of the price corresponding to the area above 150 m² is taxed at 23%.
Can notary costs be included in the mortgage?
It depends on the bank. Some banks let you finance loan-related costs, while others require you to cover them from your own funds. It is best to ask before you apply.
Summary
When you buy from a developer, transaction costs are relatively low: you do not pay PCC, and you split the costs of the developer agreement with the developer. For an apartment priced at PLN 700,000, notary and court fees at maximum rates come to about PLN 3,700 (excluding certified copies and the loan), and for an apartment priced at PLN 1 million – about PLN 4,800. Finishing and a parking space are usually much bigger items. We describe the whole purchase process in How to buy a new-build apartment in Poland, and the rules of the agreement in Polish developer agreement (umowa deweloperska).
Looking for an apartment from a developer? For buyers on the primary market, our help usually comes with no commission – our fee is normally paid by the developer. We will find an apartment within your budget, and if you are buying with a mortgage – we will help you compare mortgage offers.
Legal status as of September 2026. The calculations are indicative and do not constitute tax advice.
Sources
- Regulation of the Minister of Justice on maximum notary fee rates – consolidated text, Dz.U. 2024 item 1566.
- Act on court costs in civil cases – consolidated text, Dz.U. 2025 item 1228 (Articles 42–45).
- Civil Law Transactions Tax Act – consolidated text, Dz.U. 2026 item 191 (Article 2(4), Article 7, Article 7a).
- Goods and Services Tax (VAT) Act – consolidated text, Dz.U. 2025 item 775 (Article 41(12)–(12c)).
- Developer Act (ustawa deweloperska) – consolidated text, Dz.U. 2026 item 880 (Article 19a, Article 40(2)).
