Civil Law Transactions Tax (PCC)
A 2% tax on the purchase price of real estate bought on the secondary market, calculated and collected by the notary at the signing of the notarial deed and paid directly to the tax office on the buyer's behalf.
Applies to Poland.
Definition
The civil law transactions tax (podatek od czynności cywilnoprawnych, PCC) is governed by the Act of 9 September 2000 on Tax on Civil Law Transactions. For a real estate sale agreement, Article 7 sets the rate at 2% of the property's market value, and Article 4 makes the buyer — not the seller — the party obligated to pay it.
Because the sale is executed as a notarial deed, the notary acts as the tax remitter (płatnik): they calculate the tax, collect it from the buyer at the signing itself, and transfer it to the tax office directly. The buyer never needs to file a separate PCC declaration for a notarized sale — this only becomes the buyer's own responsibility for civil-law transactions concluded without a notary, such as some private loan or exchange agreements.
PCC generally applies only to secondary-market purchases. A new unit bought directly from a developer is instead subject to VAT included in the price, and Polish law does not stack both taxes on the same transaction — which is why buyers often describe the choice between primary and secondary market as partly a choice between VAT-inclusive and PCC-inclusive pricing. A first-time buyer of a residential property on the secondary market may also qualify for a full exemption from this tax — see first-home-pcc-exemption.
Examples
A buyer purchases a resale apartment for 600,000 PLN; at the signing, the notary calculates and collects 12,000 PLN in PCC (2%) on top of the price, along with the notarial fee.
A buyer comparing a new-build unit and a similarly priced resale unit factors in that the resale purchase carries an additional 2% PCC cost the new-build purchase does not.
A young couple buying their first apartment ever, on the secondary market, discovers they don't owe the 2% PCC at all, since they qualify for the first-home exemption.
How this affects buying and selling
Buyers budgeting for a secondary-market purchase should add 2% to the price they're prepared to pay, since PCC is due in full at signing alongside the notarial and register fees — it isn't something that can be financed later or deferred. Sellers benefit from knowing this tax falls entirely on the buyer, so it doesn't reduce their net proceeds, but it is a real cost buyers weigh when comparing a resale offer against a new-build alternative priced with VAT already included.
