Where to report buying a flat in Poland: PCC-3, tax office and municipality – deadlines in 2026
Author: Tacjana MasiukiewiczCosts and taxes~8 min read
Where do you report buying a flat? When you buy from a developer – only at the municipal office (the IN-1 property information, within 14 days of becoming the owner); you do not go to the tax office, because you do not file a PCC-3 return. On the secondary market the notary settles PCC, and you file the PCC-3 return at the tax office yourself only in exceptional cases. Below: where, by when and who is responsible for what after the notarial deed is signed.
A short answer
- A purchase from a developer: VAT is included in the price, the transaction is not subject to the tax on civil-law transactions (PCC). You do not file the PCC-3 return.
- A secondary-market purchase at a notary: PCC is calculated, collected and remitted by the notary as the tax remitter. You do not file a return.
- Always yourself: within 14 days you file with the municipality information on the property for the purposes of property tax.
- Sometimes yourself: you report a gift from family from which you finance the purchase, and settle PCC on acts concluded without a notary.
A flat from a developer – VAT instead of PCC
The developer sells the unit as part of a business subject to VAT, so in a typical flat purchase the same sale is no longer covered by PCC. You do not have to visit the tax office or send a "zero" return. You will start paying property tax only when you become the owner – and that happens at the moment of signing the agreement transferring ownership, not the developer agreement.
If you are only choosing a flat, see the current developments by developers in Warsaw and Wrocław.
The secondary market – the notary collects PCC
When buying from a private person the PCC rate is as a rule 2% of the flat's market value. The notary calculates the tax, collects it on the day the deed is signed and passes it to the tax office. If the price in the agreement clearly departs from the prices of similar units, the office may challenge it and set the tax on the market value – so understating the price "on paper" makes no sense.
The exemption for a first flat
Since 2023 a buyer of a first flat or house on the secondary market may be exempt from PCC. The condition: on the day of purchase and before they had no ownership or share in a flat, house or cooperative right to a residential unit or house. The tax authorities allow an exception for a share of up to 50% acquired by inheritance. In a joint purchase, e.g. by spouses, all the buyers must meet the conditions – if one person previously had a flat, the exemption is due to nobody. You declare that the conditions are met in the notarial deed, and the notary takes the exemption into account in the settlement.
The mortgage – 19 zł, usually also at the notary
When you buy with a loan, you establish a mortgage in favour of the bank. PCC on a mortgage securing a claim of undetermined amount (the most common with home loans) is 19 zł, and on a mortgage for a specified amount – 0.1% of that amount. When you make the declaration establishing the mortgage in a notarial deed, the notary collects the tax. You file the PCC-3 return yourself within 14 days only if the mortgage was established outside a notarial deed. You can do this through the e-Urząd Skarbowy (the e-Tax Office).
The municipal office – a duty that is easy to forget
This duty applies to every buyer, regardless of the market. Within 14 days of acquiring ownership you file with the municipal or city office the information on real estate and buildings (form IN-1). On that basis the office will issue a decision on property tax. In many municipalities the information can be filed electronically, e.g. through ePUAP.
A few facts about the tax itself:
- the tax obligation arises from the first day of the month following the month in which you became the owner,
- the rates are set by the municipal council; in 2026 the maximum rate for residential buildings and units is 1.25 zł per m² of usable floor area a year,
- private individuals pay in four instalments: by 15 March, 15 May, 15 September and 15 November; if the annual amount does not exceed 100 zł, it is paid in one go by the deadline of the first instalment.
While you are at it, you can arrange registration of residence – that is a separate matter, unrelated to tax, and can also be reported online.
Money from family and the source of funds
If parents or grandparents chip in towards the purchase, a gift from the closest family may be fully exempt from tax. When the value of gifts from one person over five years does not exceed the tax-free amount (in 2026 36,120 zł), you do not have to report it. Above that amount you report the gift on form SD-Z2 within six months, and the money should go to your bank account – best by transfer directly from the donor. Failing to meet these conditions means losing the exemption.
It is also worth remembering that the tax office may take an interest in the source of funds with a large cash purchase. The simplest way to avoid problems is to keep your savings in an account and keep documents of their origin.
Read also:
Where to report a flat purchase – table of deadlines
After the purchase you may deal with three addresses: the municipal office, the tax office and the notary. We list them by what you actually have to do yourself.
| What | Where | Deadline | Who files |
|---|---|---|---|
| Purchase from a developer: PCC | Nowhere – the tax does not arise (VAT is in the price) | – | Not applicable |
| IN-1 information (property tax) | The municipal office of the place where the flat is located (also electronically) | 14 days from becoming the owner | The buyer – always |
| PCC on a secondary-market purchase | The tax office – but the notary collects and remits the tax | on the day the deed is signed | The notary (tax remitter) |
| PCC-3 return (a transaction without a notary, e.g. a mortgage created outside the deed) | The head of the tax office competent for the buyer’s place of residence – via e-Urząd Skarbowy or on paper | 14 days from the moment the tax obligation arises | The buyer – only in exceptions |
| Gift notification SD-Z2 (money from family above the tax-free amount) | The tax office competent for you as the recipient of the gift | 6 months | The recipient of the gift |
The application to enter your ownership in the land and mortgage register (księga wieczysta) is usually filed by the notary together with the deed – you do not have to go to the court separately. If you are still choosing a flat, see new flats in Warsaw and new flats in Wrocław.
Frequently asked questions
Do I have to file a PCC-3 after buying a flat from a developer?
No. A sale by a developer is subject to VAT, so it is not subject to PCC and there is nothing to declare.
Who pays PCC when buying a second-hand flat?
The tax falls on the buyer, but the notary collects and remits it on the day the deed is signed. You do not have to file a return yourself.
What are the consequences of not filing the IN-1 with the municipality?
Failing to file the information on time is a breach of tax rules and may end in a penalty under the Fiscal Penal Code. It is worth filing it straight after receiving a copy of the notarial deed.
Does the first-flat exemption apply to a purchase from a developer?
There is no need – in a typical purchase from a developer there is no PCC at all. The exemption matters when buying on the secondary market.
Where do you file the PCC-3 return and by when?
You file the PCC-3 return with the head of the tax office competent for your place of residence – via e-Urząd Skarbowy (podatki.gov.pl) or on paper – within 14 days of the moment the tax obligation arises. When you buy a flat at a notary this is usually not needed, because the notary collects the PCC.
Do I have to report a flat purchase to the tax office?
When buying from a developer – no. On the secondary market – usually not, because the notary settles PCC. You go to the tax office yourself only if you conclude a transaction without a notary or report a gift from family above the tax-free amount. What is mandatory is the IN-1 information at the municipal office.
Summary
After buying a flat at the notary the matters at the tax office are usually already settled: on the primary market there is no PCC, and on the secondary market the notary collects it. Your task is above all to file the IN-1 information with the municipality within 14 days and – if you use family help – to report the gift. If you plan to buy a new flat, ask our expert – we will help you choose a development and check the developer agreement, and a mortgage expert will compare loan offers.
