PCC Tax in Poland: Buying a Flat or Car, First-Home Exemption
Short answer: PCC is 2% of the price, paid by the buyer of a used flat or a car from a private seller. First-time home buyers on the secondary market are exempt.
When you buy a flat on the secondary market in Poland, or a car from a private seller, you pay a tax called PCC (podatek od czynności cywilnoprawnych, the tax on civil-law transactions). It is paid by the buyer. This guide uses the government service page on PCC (gov.pl), the tax portal podatki.gov.pl (rates and exemptions, updated 15 December 2025) and the Ministry of Development announcement on the first-home exemption, read in October 2026. It explains the rate, who pays, how and when, and the main exemption for first-time buyers.
When PCC applies
According to gov.pl, if you sign a contract and do not pay VAT on it, you pay PCC. This is why buying a used flat from a private owner is subject to PCC, while buying from a developer or a business that charges VAT is generally not. The tax obligation arises when you sign a contract such as a sale or loan agreement, when you state or sign a mortgage, when a court ruling becomes final, or when you sign an agreement transferring ownership after an earlier agreement to transfer it.
For foreign property, gov.pl says PCC applies only if the buyer lives or has a seat in Poland and signs the contract in Poland. For Polish property, it applies to the contracts listed.
The rates
The tax portal podatki.gov.pl lists these rates:
- Sale of real estate, movable things, perpetual usufruct, cooperative rights to residential and commercial premises, the right to a single-family house: 2% of the tax base. This includes buying a car from a private person.
- Sale of other property rights: 1%
- Loan agreement and irregular deposit: 0.5%
Who pays
The government service page says that in a sale, the buyer pays. If several people buy together, such as a husband and wife, all of them are responsible, and they can pay in whole by one person, or in parts. The parts do not have to be equal, but the total has to equal the tax. If the tax is not paid on time and in full, the tax office can decide who pays and how much. For a loan, the borrower pays, and for a mortgage, the person establishing it.
A flat or house means a notary
gov.pl states that contracts for the purchase of a plot, flat, garage or commercial premises have to be signed before a notary. If you sign a notarial deed and pay the tax to the notary, do not fill in the PCC-3 tax form, and do not pay the tax at the tax office. The notary collects the tax and pays it on your behalf. For other contracts, such as buying a car from a private person, you file a PCC-3 declaration within 14 days of the moment the tax obligation arose, which is usually the day of the contract, with the tax office competent for your place of residence.
The first-home exemption
Since 31 August 2023, buying your first flat or house on the secondary market is exempt from the 2% PCC. The Ministry of Development explains that the exemption applies if the buyer is an individual who does not own and never owned such a property or a share in it. The exception: a share of up to 50% acquired by inheritance does not count against you. The ministry's examples: on a 500,000 zł flat the buyer saves 10,000 zł, and on a 700,000 zł flat 14,000 zł. It applies to all buyers, not only those who take the state-backed "safe credit 2%".
The tax portal's page on exemptions, updated on 15 December 2025, still lists this exemption: the sale of a residential unit or building, a cooperative right to a unit, or a single-family house, when the buyer is an individual who has never had these rights or any share in them, except for a share up to 50% obtained through inheritance.
A foreigner is not excluded by these texts. They refer to a buyer who is an individual and has never owned such property. Whether a past ownership abroad counts is not stated in the sources, so ask the notary. For permit rules for buyers from outside the EU, read our guide on buying property.
The 6% rate for bulk purchases
From 1 January 2024, according to the ministry, a 6% PCC applies to the purchase of the sixth and each further residential unit when the units are in one building, or several buildings on one plot of land. It is meant to stop bulk buyers from competing with ordinary buyers. It does not apply to contracts made as the performance of an obligation, such as a preliminary or developer contract, made before the law entered into force.
Family loans
The tax portal says money loans within the closest family are exempt above 36,120 zł if you file the PCC-3 within 14 days and document that the money reached your account or arrived by postal order.
Practical tips
- Ask the notary in advance how much tax they will collect and whether your purchase qualifies for the first-home exemption.
- For a private car purchase, file the PCC-3 within 14 days. See also how to register a car in Poland.
- For a developer's flat with VAT, PCC normally does not apply.
Frequently asked questions
How much is PCC on a flat in Poland?
2% of the price for a used flat, paid by the buyer, unless the first-home exemption applies, according to podatki.gov.pl.
Who pays the tax at a notary?
The notary collects it from the buyer when you sign the deed, and you do not file a PCC-3.
Am I exempt if it is my first flat?
Yes, if you are an individual who never owned such a property or a share in one, except a share of up to 50% inherited, according to the Ministry of Development.
What if I buy a car privately?
You pay 2% and file the PCC-3 within 14 days of the contract.
