Valuation Report (Operat Szacunkowy) – Valuer's Price and When You Need One

A valuation report (operat szacunkowy) for a flat usually costs from about PLN 500 to 1000 – in Warsaw most often PLN 500–800, in Wroclaw PLN 750–1000, and a report ordered by a bank for a mortgage costs around PLN 460–470. Only a property valuer (rzeczoznawca majątkowy) can prepare it, and the document can be used for 12 months. Below we explain when a report is really needed (mortgage, inheritance, reserved portion, division of property, a dispute with the tax office), who orders it and who pays, and when your own estimate is enough for a sale.

Key facts

• A valuation report is a written opinion on the value of a property, prepared only by a property valuer entered in the central register (Art. 156 and Art. 174 of the Real Estate Management Act).
• Indicative cost of a flat report: PLN 500–800 in Warsaw and PLN 750–1000 in Wroclaw (valuers' price lists, September 2026); a valuation ordered by a bank: e.g. PLN 462 at ING and PLN 470 at VeloBank.
• The report can be used for the purpose for which it was made for 12 months; once the same valuer confirms it is still up to date – for a further 12 months.
• For an ordinary sale of a flat, a report is not required – the price is set by the parties to the contract.
• If the tax office challenges the value and appoints an expert, and the result differs by 33% or more from the stated price, the taxpayer bears the cost of the opinion.

What is a valuation report and who can prepare it?

A valuation report is a property valuer's written opinion on the value of a property (Art. 156 sec. 1 of the Real Estate Management Act, consolidated text Dz.U. 2026 item 399) – a document with content defined by law, accepted by banks, courts and offices.

A property valuer is a natural person with professional qualifications in property valuation (Art. 174 sec. 2). To obtain them one must, among other things, have a university degree, complete postgraduate studies in property valuation, undergo at least 6 months of practice and pass an exam (Art. 177 sec. 1). The right to practise and to use the protected title arises on the day of entry in the central register of property valuers (Art. 174 sec. 3b), kept by the Ministry of Development and Technology. The qualification number must be stated in the report next to the signature.

The valuer must act impartially, is professionally liable and has mandatory liability insurance, the policy of which is attached to the report (Art. 175). The correctness of the report can be assessed by the valuers' professional organisation, including where two reports for the same purpose give differing values (Art. 157).

What does a report contain and what are the valuation approaches?

The details are set by the regulation of the Minister of Development and Technology of 5 September 2023 on property valuation (Dz.U. 2023 item 1832), in force since 9 September 2023. The report must state, among other things, the purpose of the valuation, data sources, relevant dates, a description of the property's condition, a market analysis, the chosen approach and method, and the calculations (§ 79).

The Act recognises three basic approaches (Art. 152–153): comparative – transaction prices of similar flats adjusted for differences (the standard for flats); income – for income-producing properties; cost – replacement cost minus wear. The choice belongs to the valuer (Art. 154).

Valuation report – price in Warsaw and Wroclaw

Report prices are not regulated. The cost is mainly affected by the type of title to the flat, location, purpose of the valuation, legal status and deadline. Below are indicative ranges from firms' price lists, September 2026.

Type of service	Warsaw	Wroclaw
Valuation report for a flat (separate ownership or cooperative right)	approx. PLN 500–800	approx. PLN 750–1000 (some firms from approx. PLN 1400)
Larger flat (above approx. 80 m²) or a property outside the city	usually +PLN 50–220	usually +PLN 100
Express mode (report 1–2 days faster)	surcharge approx. PLN 100–400	set individually
Valuation ordered by a bank for a mortgage	e.g. ING – PLN 462; VeloBank – PLN 470 (residential flat), PLN 770 (house)

A flat report is usually produced within 2–5 working days of the inspection. Prepare the land and mortgage register number (księga wieczysta), the floor plan of the flat and the acquisition document, and for a cooperative right – a certificate from the cooperative.

Example: how does this compare with the flat's price?

The median price of a 2-room flat in our offer is PLN 755 824 (39.4 m²) in Warsaw and PLN 662 405 (40.8 m²) in Wroclaw – according to TM Invest offer data as at 27.09.2026. A PLN 700 report is about 0.09% of the value of such a flat in Warsaw (700 / 755 824), and PLN 900 in Wroclaw – about 0.14% (900 / 662 405). Meanwhile a 5% valuation error in Warsaw is about PLN 37.8 thousand – which is why a report pays off for an inheritance or a reserved portion. You can check current prices of new flats in the catalogue of developments in Warsaw and developments in Wroclaw – on the secondary market they are a reference point, because new flats compete with yours for the same buyers.

When is a valuation report needed – and when not?

A report is needed when the value must be proven to a bank, court or office. For an ordinary sale you agree the price with the buyer – no regulation requires a report.

Situation	Is a report needed?	Who orders it	Who pays
Mortgage (purchase or refinancing)	Yes – the bank must assess the value of the collateral	the bank or the borrower (a valuer accepted by the bank)	the borrower
Court division of an estate or of joint marital property, where the parties dispute the value	Usually yes – an expert valuer's opinion	the court	the participant applying for the evidence pays the advance; ultimately as the court decides
Reserved portion (zachowek) – court case	Usually yes – the amount of the reserved portion depends on the flat's value	the court (expert) or the parties before the trial	the applying party (advance), then as the judgment decides
Contractual division of an estate or of property at a notary	No – the parties may agree the value; a report can help in a dispute over pay-outs	the parties	the parties (as agreed)
Gift, inheritance, secondary-market purchase – the tax office challenges the value (SD, PCC, PIT)	Sometimes – the office appoints an expert or accepts a valuation submitted by the taxpayer	the tax office or the taxpayer	the office; the taxpayer where the difference exceeds 33%
Ordinary sale of a flat	No	optionally the seller	the seller (if they order it)

Valuation report for a mortgage

The bank assesses the value of the flat that will be the collateral for the loan; the valuer then also points out risks to its future value and may take the bank's internal requirements into account (§ 54 of the regulation). In practice you have two routes: you order the valuation through the bank (e.g. at ING it costs PLN 462, and the report arrives by post) or you order the report yourself from a valuer – ING expressly accepts a report from any property valuer, while other banks may require a valuer from their own list. We describe the whole process in the guide Mortgage in Poland step by step.

Buying a flat with a mortgage? Book a consultation with a mortgage expert – we will compare offers from several banks, including valuation costs, and prepare you for the application.

Valuation report for inheritance, reserved portion and division of property

In a court division of an estate, the composition and value of the estate are determined by the court (Art. 684 of the Code of Civil Procedure, "k.p.c."), and the same rules apply to dividing spouses' joint property. Where the participants disagree on the flat's value, the court appoints an expert (Art. 278 k.p.c.) – an expert in property valuation can only be a person with valuer qualifications (Art. 174 sec. 4 of the Real Estate Management Act). The advance for the opinion is paid by the party applying for the evidence (Art. 130⁴ k.p.c.), and the costs are finally settled by the court (Art. 520 k.p.c.). How to carry out a division of an estate and sell the flat is described in the article Selling an inherited flat step by step, and co-ownership after divorce – in the text Selling a flat after divorce.

With a reserved portion (zachowek – the statutory minimum share due to close relatives), the flat's value translates directly into the amount of the claim. Example: the only asset of the estate is a flat that the deceased left in a will to a person outside the family; the deceased had no spouse, and two adult children were passed over – each with a statutory share of 1/2. The reserved portion is half of the share (Art. 991 § 1 of the Civil Code), i.e. 1/4 of the value. At a value of PLN 800 000 each child claims PLN 200 000; if an expert valued the flat at PLN 850 000 – already PLN 212 500. Every PLN 50 000 of difference in the valuation is PLN 12 500 of reserved portion for each entitled person, which is why the parties often order their own report before the trial.

A valuation report and the tax office – gift, inheritance and sale below value

For inheritance and gift tax and for PCC (civil law transactions tax), the taxpayer states the value themselves. If the head of the tax office considers it non-market, they call on the taxpayer to correct it within at least 14 days, and then determine the value taking into account an expert's opinion or a valuer's valuation submitted by the taxpayer. Where the value determined with the opinion of the appointed expert differs by more than 33% from the stated one, the taxpayer bears the cost of the opinion (Art. 8 sec. 4 of the Inheritance and Gift Tax Act, Art. 6 sec. 3–4 of the PCC Act).

Similarly with PIT on a sale before 5 years have passed: where the price, without justified reason, deviates significantly from the market price, the office may determine the revenue at market value with an expert's opinion, and where the difference is at least 33% the seller bears the costs of the opinion (Art. 19 sec. 1 and 4 of the PIT Act).

Example: selling a flat within the family for PLN 450 thousand

You sell your brother a flat bought 3 years ago for PLN 450 000, although similar flats in the area sell for about PLN 700 000. The office asks for explanations, and an expert values the flat at PLN 700 000. The difference is PLN 250 000, i.e. 55.6% of the contract price (250 000 / 450 000) – more than 33%, so in addition to PIT calculated on revenue of PLN 700 000 you will pay for the expert's opinion. Had the expert set PLN 580 000, the difference would have been 28.9% (130 000 / 450 000): the revenue could still be determined at market value, but you would not bear the cost of the opinion. A report ordered before the transaction helps document the lower price (e.g. poor technical condition). We describe the tax rules in the article Selling an inherited flat – tax, deadlines and reliefs.

How long is a valuation report valid?

The report can be used for the purpose for which it was prepared for 12 months from the date of preparation – unless in that time the regulations changed or the factors affecting value changed significantly, e.g. the condition of the flat or the land designation in the local plan (Art. 156 sec. 3). After that period, the valuer who prepared it can confirm it is still up to date: they attach a clause and an analysis that nothing significant has changed, and the report then remains valid for a further 12 months (Art. 156 sec. 4, § 83 of the regulation).

Example: a report prepared on 10 October 2025 for an estate division case can be presented until 10 October 2026. If the case drags on, after confirmation of currency it will serve until 10 October 2027. Confirmation is usually cheaper than a new report. Remember too that a report is tied to its purpose – the valuer is not liable for its use for another purpose without consent (Art. 156 sec. 2), so a valuation "for court" will not always replace one "for a mortgage".

A valuation report or your own estimate when selling a flat?

For an ordinary sale a report is not mandatory – the buyer will pay what the market dictates, and their bank will order its own valuation anyway. You can estimate the market value yourself from transaction prices in the Real Estate Price Register and NBP data – we show this step by step in the article How much is my flat worth?

A report makes sense for a sale when: you are selling within the family or clearly below market (evidence for the tax office), you are selling a share in co-ownership and need to settle with the other owners, the flat is unusual (a penthouse, a historic tenement, a flat after a flood), or you need an argument in negotiations. We describe the whole process in the guide Selling a flat step by step.

Planning a sale in Warsaw or Wroclaw? Order a valuation and sale plan – we will analyse transaction prices and advise whether in your situation it is worth ordering a valuer's report.

Frequently asked questions

Summary

A valuation report for a flat usually costs PLN 500–1000 and is needed where the value must be proven: for a mortgage, in court (division of an estate, division of property, reserved portion) and in a dispute with the tax office. It is prepared only by a property valuer, and the document serves for 12 months (plus 12 after confirmation of currency). For an ordinary sale a report is not required – a reliable analysis of transaction prices is enough.

Do you want to sell your flat and do not know what price to start from? We will help you prepare and carry out the sale – from valuation to the notarial deed. And if after the sale you are buying a new flat with a mortgage, our mortgage expert will compare offers from several banks.

Legal position as at September 2026. Report prices are indicative ranges from firms' price lists (September 2026), and the calculations are illustrative and do not constitute legal or tax advice. Bank fees may change – check current rates in the fee table of the chosen bank.

Sources

• Real Estate Management Act – consolidated text, Dz.U. 2026 item 399 (Art. 150–157, Art. 174–177, Art. 193).
• Regulation of the Minister of Development and Technology of 5 September 2023 on property valuation – Dz.U. 2023 item 1832 (§ 54, § 78–83).
• Code of Civil Procedure – consolidated text, Dz.U. 2026 item 468 (Art. 130⁴, 278, 520, 684).
• Civil Code – consolidated text, Dz.U. 2026 item 795 (Art. 991).
• Personal Income Tax Act – consolidated text, Dz.U. 2026 item 592 (Art. 19).
• Act on Tax on Civil Law Transactions – consolidated text, Dz.U. 2026 item 191 (Art. 6 sec. 2–4).
• Inheritance and Gift Tax Act – consolidated text, Dz.U. 2026 item 478 (Art. 8).
• Gov.pl – Central Register of Property Valuers (Ministry of Development and Technology).
• ING Bank Śląski – additional costs of buying a flat (valuation service PLN 462) (in Polish).
• VeloBank S.A. fee and commission table for mortgages (agreements from 4.11.2024, item 15 – valuation report) (in Polish).
• Flat prices: TM Invest investment catalogue, as at 27.09.2026.