How much does a notary cost when buying a flat in Poland in 2026? notary fee example for 500,000 zł

How much does a notary cost when buying a flat? For a price of 500 thousand zł, the maximum notary fee for a sale agreement on the secondary market is 1,703.55 zł including VAT, and on the primary market about 2,555 zł including VAT for two deeds (your half of the developer agreement and the agreement transferring ownership). These are the maximum rates in force in 2026, excluding copies of the deed, the mortgage and court fees. Below: a step-by-step calculation for 500 thousand zł, the full table of thresholds from the regulation, the reduced rates (½ and ¼) and the answer to who pays the notary.

Key facts

• Notary fee rates are maximum rates – a notary may charge less, and the fee is agreed with the parties.
• For a developer agreement, an agreement transferring ownership of an apartment and a sale agreement for an apartment, the maximum is ½ the rate from § 3 – this also applies to the secondary market.
• For establishing a mortgage that secures a loan for an apartment, the maximum is ¼ the rate from § 3.
• 23% VAT is added to the fee, plus certified copies of the deed – up to PLN 6 net for each page or part of a page.
• You split the notary costs of the developer agreement (umowa deweloperska) with the developer in half (Article 40(2) of the Developer Act).

Notary fees 2026 – threshold table from § 3 of the regulation

The maximum rates are set by the Regulation of the Minister of Justice of 28 June 2004 on maximum notary fee rates. The consolidated text in force is Journal of Laws (Dz.U.) 2024 item 1566, and the last amendment to the regulation came into force on 1 July 2021 – so nothing changed in 2026. The basis is the value of the transaction, which in practice is the apartment price stated in the deed (encumbrances and discounts are not deducted).

Value of the transaction	Maximum rate (net)
up to PLN 3,000	PLN 100
PLN 3,000–10,000	PLN 100 + 3% of the amount above PLN 3,000
PLN 10,000–30,000	PLN 310 + 2% of the amount above PLN 10,000
PLN 30,000–60,000	PLN 710 + 1% of the amount above PLN 30,000
PLN 60,000–1,000,000	PLN 1,010 + 0.4% of the amount above PLN 60,000
PLN 1,000,000–2,000,000	PLN 4,770 + 0.2% of the amount above PLN 1,000,000
above PLN 2,000,000	PLN 6,770 + 0.25% of the amount above PLN 2,000,000, max. PLN 10,000 (PLN 7,500 between people in tax group I)

This is the so-called full rate. For most agreements concerning apartments, however, the notary cannot charge it in full, because the regulation provides for reduced rates.

When does half the rate apply, and when a quarter?

§ 6 of the regulation lists the transactions for which the maximum fee is half the rate from § 3. For an apartment buyer, the most important are:

• the developer agreement (§ 6(15a)),
• the agreement establishing separate ownership of an apartment and transferring it to the buyer, including in performance of a developer agreement (§ 6(16)),
• the sale agreement for an apartment – the typical secondary-market transaction (§ 6(19)),
• the agreement disposing of a cooperative ownership right to an apartment (§ 6(5)),
• the transfer of ownership of a single-family house with land, including from a developer (§ 6(18)).

This matters, because many guides still claim that half the rate applies only to the primary market. Under the current wording of the regulation, the sale of a "second-hand" apartment also has a maximum fee equal to half the rate from § 3.

¼ of the rate (§ 7(1)) applies to the deed establishing a mortgage that secures a bank loan to buy an apartment or house, or for housing construction. The basis is then the mortgage amount, not the apartment price. The same ¼ applies to drafting the agreement alone.

Watch out for parking spaces and storage rooms. If, in the same deed, you buy a share in an underground car park that is a separate non-residential unit, the reduction for residential units does not apply to that part. When different rates apply to transactions in one deed, the notary applies them separately (§ 11(2)) – so the fee for the parking space may be calculated at the full rate. We write about VAT on parking spaces in VAT on an apartment from a developer (in Polish).

How much does a notary cost when buying a flat? Table for PLN 400,000–1.5 million

On the primary market you sign two deeds: the developer agreement (whose cost you split with the developer in half) and the agreement transferring ownership. On the secondary market, usually one – the sale agreement, sometimes preceded by a notarial preliminary agreement (umowa przedwstępna). The table shows the maximum fee the buyer will pay, with 23% VAT, excluding certified copies.

Apartment price	Full rate § 3 (net)	½ rate (net)	Secondary market: sale agreement (gross)	Primary market: ½ the cost of the developer agreement + transfer agreement (gross)
PLN 400,000	PLN 2,370	PLN 1,185	PLN 1,457.55	PLN 2,186.33
PLN 600,000	PLN 3,170	PLN 1,585	PLN 1,949.55	PLN 2,924.33
PLN 800,000	PLN 3,970	PLN 1,985	PLN 2,441.55	PLN 3,662.33
PLN 1,000,000	PLN 4,770	PLN 2,385	PLN 2,933.55	PLN 4,400.33
PLN 1,500,000	PLN 5,770	PLN 2,885	PLN 3,548.55	PLN 5,322.83

An interesting point from the table: on the primary market the notary fee alone is about half as much again as on the secondary market, because there is a second deed. Overall, buying from a developer still usually works out cheaper, because you do not pay 2% PCC tax (civil law transactions tax) – unless on the secondary market you qualify for the first-home exemption. A comparison of all costs on both markets is in Primary or secondary market? (in Polish), and a full breakdown of the costs of buying from a developer is in our guide Costs of buying an apartment in Poland.

Notary fee calculator – how to work it out yourself

You do not need a special calculator. Four steps are enough:

• find the band in the § 3 table that your price falls into and calculate the full rate,
• divide it by 2 (developer agreement, transfer agreement, sale of an apartment) or by 4 (mortgage – calculated on the mortgage amount),
• for the developer agreement, divide the result by 2 again – that is your share,
• multiply by 1.23 (VAT) and add certified copies: PLN 6 net for each page of each copy.

Example: the median price of a 2-room apartment in our listings

According to TM Invest listing data as of 27 September 2026, the median price of a 2-room apartment (living room + 1 bedroom) from a developer in Warsaw is PLN 755,824 (859 available apartments), and in Wrocław – PLN 662,405 (738 apartments). Here is the calculation for Warsaw:

• full rate: PLN 1,010 + 0.4% × PLN 695,824 = PLN 3,793.30 net,
• transfer agreement (½): PLN 1,896.65 net,
• developer agreement (½, of which you pay half): PLN 948.33 net,
• total: PLN 2,844.98 net, or about PLN 3,499 with VAT,
• if you buy with a mortgage and the mortgage amount is, say, PLN 840,000: ¼ × PLN 4,130 = PLN 1,032.50 net, about PLN 1,270 with VAT.

For the Wrocław median (PLN 662,405), your share of the fee for both deeds is about PLN 3,155 with VAT. On top of that come certified copies: if the deed has 15 pages and you need 5 copies (for yourself, the bank, the court, the tax office and the developer), that is at most 75 pages × PLN 6 = PLN 450 net. The number of copies and pages depends on the specific transaction – this is only an example. You will find apartments in these price ranges in our catalogues of new apartments in Warsaw and new apartments in Wrocław.

Buying from a developer and want to know all the fees in advance? We will help you choose an apartment and guide you through the purchase – usually no commission for the buyer, because our fee is normally paid by the developer.

Preliminary agreement, gift, power of attorney – other rates

Transaction	Maximum fee (net)	Legal basis
Preliminary agreement in the form of a notarial deed	½ the rate from § 3 if the notary classifies it as a binding agreement with a time condition; otherwise the full rate	§ 5, § 6(1)
Gift of an apartment	as a rule, the full rate from § 3 (above PLN 2 million, a cap of PLN 7,500 in tax group I)	§ 3, § 5
Power of attorney as a notarial deed – for one transaction	PLN 30	§ 8(8)
Power of attorney as a notarial deed – for more than one transaction	PLN 100	§ 8(8)
Certifying a signature on a power of attorney	PLN 20	§ 13(1)(b)
Certified copy, copy or extract	PLN 6 for each page or part of a page (min. 25 lines)	§ 12
Transaction outside the notary's office	+PLN 50 per hour during the day, +PLN 100 at night and on public holidays	§ 17

The preliminary agreement is not listed in the regulation explicitly, so the notary decides how to classify it – ask about this before signing. For a gift within the family of an apartment worth PLN 600,000, the maximum fee is PLN 3,170 net, twice as much as for a sale. The tax consequences of a gift and of selling an apartment received as a gift are described in Selling an inherited or gifted apartment (in Polish). When it is worth giving someone a notarial power of attorney, and when a certified signature is enough, we explain in our guide to powers of attorney (in Polish).

Who pays the notary, and what else does the office collect?

Developer agreement – the notary's fee for all acts related to concluding it, including certified copies, and the court costs of the land register proceedings are borne by the developer and the buyer in equal parts (Article 40(2) of the Developer Act). We describe the agreement in detail in Polish developer agreement (umowa deweloperska).

The agreement transferring ownership and a secondary-market sale – the law does not say who has to pay. By custom, the buyer covers the fee, copies and charges, but the parties can agree a different split. It is worth putting this in the preliminary agreement or the developer agreement.

The amount you transfer to the notary is not just the fee. The notary, acting as tax collector, collects taxes – on the secondary market, above all PCC tax on buying property – and court fees for entries in the land and mortgage register (księga wieczysta), which it passes on to the court (Article 7 of the Notaries Act). We explain the amounts in Court fees and the land and mortgage register (in Polish).

Can you negotiate the notary fee?

Yes. Article 5 § 1 of the Notaries Act says that the notary's fee is set by agreement with the parties, and the regulation only sets the upper limit. A notary cannot charge more than the maximum rate, but can charge less. In practice, with more expensive apartments and with several deeds at one notary's office (for example, the transfer agreement together with the mortgage), there is room for discussion. For the developer agreement, the notary's office is often chosen by the developer, so there is less room to negotiate.

Before your appointment, ask the notary's office for a written breakdown of all costs: the fee, VAT, the number of copies, tax and court fees. This makes it easier to compare offers and avoid surprises when you sign the deed.

Read also:

• Preliminary agreement for the sale of an apartment – deposit and form
• Sworn translator at a Polish notary

How much a notary costs for a 500,000 zł flat – the calculation

Take a flat for 500,000 zł. The full rate under § 3 is 1,010 zł + 0.4% × 440,000 zł = 2,770 zł net. We then calculate using the reduced rates:

Item	Net	Incl. 23% VAT
Sale agreement (secondary market) – ½ of the rate	1,385.00 zł	1,703.55 zł
Agreement transferring ownership (primary market) – ½ of the rate	1,385.00 zł	1,703.55 zł
Developer agreement (umowa deweloperska) – your half of ½ of the rate	692.50 zł	851.78 zł
Total, primary market (two deeds)	2,077.50 zł	2,555.33 zł
Mortgage for 480,000 zł (loan of 400,000 zł) – ¼ of the rate	672.50 zł	827.18 zł

On top of this come copies of the deed (at most 6 zł net per page), court fees for the land and mortgage register (księga wieczysta) and – on the secondary market – PCC tax. The amounts are an upper limit: the notary may charge less. The full list of expenses is in the guide: all costs of buying from a developer. And if you want to see which flats fit your budget, see new flats in Warsaw and new flats in Wrocław.

Frequently asked questions

Summary

The notary fee when buying an apartment is usually a few thousand zloty: at a price of PLN 755,824, the median for a 2-room apartment in our Warsaw listings, your share for both deeds when buying from a developer is about PLN 3,500 with VAT. Half the rate from § 3 applies on both the primary and secondary markets, a mortgage costs at most ¼ of the rate, and all amounts are upper limits that can be negotiated. On the secondary market, larger sums come from PCC tax, and with every purchase – from court fees and finishing.

Want to buy an apartment from a developer and have a clear breakdown of costs before you see the notary? We will find an apartment within your budget and guide you through the purchase – usually no commission for the buyer, as our fee is normally paid by the developer. If you are buying with a mortgage, book a consultation with our mortgage expert – we will compare offers from several banks.

Legal status as of September 2026. The amounts given are maximum rates and indicative calculations – the final fee is set by the notary. This article does not constitute legal or tax advice.

Sources

• Regulation of the Minister of Justice on maximum notary fee rates – consolidated text, Dz.U. 2024 item 1566 (§ 3, § 5–8, § 11–13, § 17).
• Notaries Act (Prawo o notariacie) – consolidated text, Dz.U. 2026 item 614 (Article 5 § 1, Article 7).
• Act on the protection of the rights of buyers of residential units or single-family houses and on the Developer Guarantee Fund – consolidated text, Dz.U. 2026 item 880 (Article 40(2)).
• Goods and Services Tax (VAT) Act – consolidated text, Dz.U. 2025 item 775 (Article 41(1) in conjunction with Article 146ef – 23% rate).
• Apartment prices: TM Invest development catalogue, as of 27 September 2026.