The Real Cost of Buying a Home in Poland in 2026

The 2% transaction tax on resale homes

Buy a home on the secondary market and you pay PCC, the tax on civil-law transactions, at 2% of the property's market value. It is payable by the buyer and is handled as part of the notarial completion process, so it lands at the same time as your other closing costs.

Tax rules can change, so confirm the current treatment on the official tax portal (podatki.gov.pl) or with your notary before completion.

Buying your first flat? You may pay no PCC at all

According to PwC, from 2024 the obligation to pay the 2% PCC when purchasing a first apartment on the secondary market was eliminated. For a buyer who qualifies, that removes the single biggest tax line from the completion statement - worth 20,000 zloty on a 1,000,000 zloty flat.

The relief has conditions attached to genuinely first-time ownership, so check your eligibility with the notary, who is responsible for applying the right treatment in the deed.

Buying new: VAT instead

New homes bought from a developer are subject to VAT at 8% or 23% depending on the property - the reduced rate is tied to size limits - and the tax is normally already built into the advertised price. Where a sale is within the VAT system, the 2% PCC generally does not apply on top; your notary will confirm the treatment for the specific purchase.

Notary, land register and the other fees

Every Polish property purchase completes before a notary, whose fee is set within an official capped tariff and depends on the price - ask for a written quote early. Entry of your ownership in the land and mortgage register costs around 200 zloty (roughly 45 euros), and the application should be made within 14 days of the transaction, according to the Lawyers Poland guide.

If you do not speak Polish, budget for a sworn translator at the signing, and for legal advice if the property involves land - non-EU buyers may need a Ministry of the Interior permit for houses and plots, though flats are exempt.

• PCC transfer tax: 2% of market value on resale homes (first-apartment buyers exempt since 2024)
• VAT on new builds: 8% or 23%, normally included in the developer's price
• Notary fee: capped official tariff, varies with the price - get a quote
• Land and mortgage register entry: around 200 zloty, filed within 14 days

Mortgages after the 'Safe Credit 2%' era

Poland's subsidised first-time-buyer mortgage scheme - which capped rates at 2% for ten years - ended in January 2024, and Notes from Poland reports it was widely credited with fuelling the steep price rises of 2023-24. Market rates have been high since: Deloitte put Poland's average mortgage rate at 7.67% in 2024, the second-highest of the 28 countries it surveyed.

A successor scheme ('#naStart', with rates from 0% to 1.5% depending on household size) was proposed in July 2024, but launch plans shifted with the political debate - check gov.pl for the current state of any buyer support before building it into your budget. The consolation: NBP data shows prices edged down in late 2025 and affordability has improved for six consecutive quarters. When you are ready to run the numbers on a real property, Habio's Poland listings and buyer guides can help you compare.