Stamp Duty (Administrative Fee)
A small, fixed administrative fee charged for specific official actions or documents, such as issuing a power of attorney used in a property transaction — a separate charge from the 2% civil law transactions tax on the sale itself.
Applies to Poland.
Definition
Stamp duty (opłata skarbowa) is governed by the Act of 16 November 2006 on Stamp Duty, and is entirely distinct from the civil law transactions tax (PCC) charged on the sale price of a property. It applies to specific administrative acts listed in an annex to the act — most commonly, in a real estate context, the submission of a power of attorney document to a public authority or notary.
Unlike PCC, which scales with the value of the transaction, stamp duty is a small fixed amount per document or action, paid directly to the relevant municipal office (not to the notary), typically by bank transfer or at a municipal cash desk before the document is submitted. Many routine steps in a property transaction — signing the sale itself, checking the land and mortgage register — do not trigger stamp duty at all; it surfaces mainly when a party acts through a proxy rather than in person.
Examples
A buyer living abroad grants a power of attorney to a relative to sign the sale agreement on their behalf; using that power of attorney before a public authority triggers a small stamp duty payment.
A seller who attends the notary signing in person, without using a power of attorney, incurs no stamp duty at all for that step of the transaction.
An heir applying for an administrative certificate related to inherited property pays a modest stamp duty fee for issuing that specific document, separate from any inheritance tax owed.
How this affects buying and selling
Because stamp duty is tied to specific administrative actions rather than the transaction as a whole, most buyers and sellers who handle their own paperwork in person never encounter it — it mainly comes up for parties using a power of attorney, such as someone abroad or unable to attend the signing. It's worth confirming with the notary or relevant office in advance whether a specific step triggers this fee, since it must be paid before the document is accepted, not after.
