First-Home PCC Exemption
A full exemption from the 2% civil law transactions tax (PCC) for individuals buying their first residential property ever on the secondary market, introduced from 2023 to put first-time buyers of resale housing on more equal footing with buyers of new-build units.
Сфера дії: Польща.
Визначення
The first-home PCC exemption, added to the Act on Tax on Civil Law Transactions, releases a qualifying buyer from the 2% PCC otherwise owed on a secondary-market residential purchase. It is an exemption (zwolnienie) — the tax simply does not arise for the qualifying part of the purchase — not a deduction subtracted from some other tax bill, a distinction worth keeping straight since the two work very differently.
The core condition is that the buyer must not have owned, or held a share exceeding a set threshold in, any other residential property or cooperative housing right before the purchase — this is assessed individually for each buyer named on the deed, so a couple buying together must each independently qualify for the exemption to apply to the whole transaction. The exemption exists specifically because new-build purchases from a developer already carry no PCC (they're subject to VAT instead), so without it, first-time buyers choosing a resale property paid an extra cost that first-time buyers of a new unit did not.
Приклади
A 28-year-old who has never owned any residential property buys a resale studio apartment and pays no PCC at all on the purchase, thanks to the exemption.
A couple buying together qualifies for the exemption only because both partners independently meet the no-prior-ownership condition — if only one of them did, the exemption would not cover the full purchase.
A buyer who already inherited a small ownership share in a family property from a grandparent needs to check whether that share exceeds the threshold that would disqualify them from the exemption.
Як це впливає на купівлю та продаж
Because eligibility is checked per buyer and hinges on prior ownership history, buyers should confirm their status before signing rather than assuming the exemption applies — an incorrect claim discovered later can mean paying the 2% PCC after the fact, plus interest. Real estate agents and notaries typically flag this exemption proactively for younger, first-time buyers, but it's ultimately the buyer's responsibility to confirm they meet the conditions.
