What buying a flat really costs: all the fees on top of the price
The price in the listing is not the amount you need to have. On top of it come tax, the notary, the court and, on the secondary market, the agent’s commission. Below are all the items in turn, with a note on which of them do not apply in your situation.
Transaction costs differ above all according to where you are buying from: the secondary market from a private individual, or the primary market from a developer. These are two different sets of fees, not one set with variations.
Secondary market: PCC tax
When buying a flat on the secondary market you pay tax on civil-law transactions (PCC) of 2% of the property’s value. For a flat worth 600,000 zł that is 12,000 zł.
There is, however, an exemption that in practice applies to a large share of buyers: since 31 August 2023, buying a first flat or house on the secondary market is exempt from PCC. The condition is literal: it must be your first flat, not merely the first in some time.
The tax is due within 14 days of the contract being concluded, but in a transaction at the notary’s office the notary is the payer and collects it at the signing of the deed. You do not need to do anything yourself.
Primary market: no PCC, VAT is already in the price
When buying from a developer you do not pay PCC at all. Instead, the price includes VAT, and it is already in the amount on the price list, so you do not add it to your budget.
The rate is 8% for flats up to 150 m² and houses up to 300 m² (housing covered by the social housing programme). Above those areas, the excess is taxed at 23%.
The practical conclusion is that when comparing offers from the two markets, the developer’s price is final as far as tax is concerned, while 2% has to be added to the secondary-market price, unless you qualify for the exemption.
The notary
A contract transferring ownership must take the form of a notarial deed; this is not a matter of choice. The notary’s remuneration (the notarial fee, or taksa notarialna) has a statutory maximum that depends on the value of the transaction and is subject to 23% VAT.
For orientation: for a flat worth 400,000 zł the maximum fee is 2,370 zł, with VAT added on top. The bill also includes copies of the deed, several of which are needed for the court, the tax office and the bank.
The fee is a maximum, not a fixed rate. You can ask the notary for a lower one; for a simple transaction this is sometimes possible.
The court and the land and mortgage register (księga wieczysta)
Three items, all of fixed amounts:
| Action | Fee |
|---|---|
| Entry of ownership in the land and mortgage register | 200 zł |
| Opening a land and mortgage register (if the unit does not have one) | 60 zł |
| Entry of a mortgage (when taking a loan) | 200 zł |
With a mortgage loan there is also PCC on the establishment of the mortgage: 19 zł. It is the only item on the list whose amount does not depend on anything.
The agent’s commission
On the secondary market the commission is paid by the buyer or the seller, depending on what the parties have agreed. The rate is negotiable and should be set in writing before the cooperation begins, together with what it covers.
On the primary market, in the typical arrangement, the commission is paid by the developer, not the buyer. This is not a rule without exceptions: it depends on the specific project, and it is worth confirming at the outset, before you start viewing.
What it adds up to
Take a 600,000 zł flat on the secondary market, bought with a mortgage, without the PCC exemption:
- PCC 2%: 12,000 zł
- notary fee including VAT: in the order of 3–4 thousand zł
- entry of ownership: 200 zł
- entry of the mortgage: 200 zł
- PCC on the mortgage: 19 zł
In total about 15–17 thousand zł on top of the price, and that is without the agent’s commission and without the costs of the loan (bank commission, valuation, insurance).
For the same amount from a developer, PCC and the commission disappear, and what remains is the notary and the entries, in the order of 3–4 thousand zł. On the other hand, on the primary market fitting out is more often an additional cost, because the developer standard means walls and screeds, not a flat ready to move into.
What is not on this list but is worth counting
Fitting out. On the primary market this is usually the largest item after the price of the flat, and you plan for it straight away, not “later”.
Loan costs. The bank’s commission, property valuation, bridging insurance until the mortgage is entered: the bank states them in the information form, and it is worth reading before you sign.
Rent and advance payments from the day of handover. They start running from the handover of the keys, not from the moment you move in.
If you would like us to calculate this for your specific situation, including the market, the amount and whether you qualify for the PCC exemption, get in touch. Calculating a budget is free, and we do it before the search begins, not after.
Text describes the legal status as of September 2026. Tax regulations and fee rates change — at a specific transaction we verify them with a notary and tax office.
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