Mortgage Costs and Property Taxes in Poland - the Full 2026 Breakdown

All property purchase costs in Poland at a glance

Buyers usually budget carefully for the down payment and then get surprised by the transaction costs, which must also be paid from your own pocket. Here is the complete list of what you pay, when you pay it, and how much it typically is:

PCC tax in Poland: 2% - and how to legally pay zero

PCC (podatek od czynności cywilnoprawnych - the tax on civil-law transactions) is the main purchase tax on the secondary market. It is 2% of the property's market value, and the notary calculates, collects and remits it at signing, so there is no separate filing for you to do for the purchase itself.

The good news: since 31 August 2023, natural persons buying their first home on the secondary market are exempt from PCC. On a 600 000 PLN apartment that is 12 000 PLN saved - one of the most valuable reliefs available to buyers in Poland. The core condition is that you do not own, and have not previously owned, residential property (the law defines narrow exceptions). The exemption is not tied to citizenship, so foreign buyers can benefit too - but because eligibility details matter, check the current regulations or ask me to verify your case before you sign.

Note that the tax authority can question a price that is clearly below market value, so PCC is due on the realistic market value, not an artificially lowered contract price.

Primary market: VAT instead of PCC

When you buy a new apartment from a developer, the transaction is subject to VAT, not PCC. For residential units up to 150 m2 the VAT rate is 8%, and - crucially - it is already included in the listed price. The price you see in the developer's offer is what you pay; there is no extra 2% purchase tax on top.

This is why comparing a 600 000 PLN new-build with a 600 000 PLN secondary-market apartment is not apples to apples: the secondary purchase may carry an extra 12 000 PLN of PCC (unless the first-home exemption applies). On the other hand, primary-market purchases come with their own process - escrow account, developer act protections and a technical handover - covered in the buying property in Poland guide.

Notary fees (taksa notarialna)

Property ownership in Poland transfers only by notarial deed, so the notary fee is unavoidable. It follows a statutory scale tied to the transaction value: at typical apartment prices you should expect from several hundred zlotys up to around 3 000 PLN, plus 23% VAT on the fee itself.

A few practical points:

• The scale sets a maximum - notaries can and often do charge less, so ask for a quote in advance.
• On top of the fee you pay for deed copies (wypisy) that go to you, the bank and the court.
• By custom the buyer pays the notary, although the parties can agree otherwise.
• If you do not speak Polish, a sworn translator must be present at signing - an extra cost worth planning for.

Court fees for the land and mortgage register

Every purchase and every mortgage generates entries in the ksiega wieczysta (land and mortgage register). The fees are fixed and pleasantly predictable:

• 100 PLN - establishing a new land register (only if the property does not have one yet, common with new builds).
• 200 PLN - registering you as the owner.
• 200 PLN - registering the bank's mortgage.
• 19 PLN - PCC on establishing the mortgage (yes, nineteen zlotys - a separate mini-tax you pay yourself).

The notary files the ownership entries; the mortgage entry is typically your (or your lawyer's) job after signing the loan agreement. Until the court registers the mortgage, the bank charges bridging insurance - see below.

Bank costs: commission, valuation and insurance

Financing adds its own layer of costs, and this is where offers genuinely differ between banks - comparing only the interest rate is a classic mistake. Always compare the APRC (RRSO), which folds all these items into one number:

• Arrangement commission: 0-3% of the loan amount. Some banks charge zero commission but a higher margin, others the reverse - the right pick depends on how long you plan to keep the loan.
• Property valuation: 400-1 000 PLN, ordered during the application. Some banks refund or waive it in promotions.
• Bridging insurance (ubezpieczenie pomostowe): a temporary extra charge from disbursement until the mortgage entry appears in the land register. Once registered, it stops.
• Low down payment insurance: if you use the 10% down payment path allowed under KNF's Recommendation S (instead of the standard 20%), the missing part of the down payment is covered by additional insurance until your equity reaches the required level.
• Life and property insurance: property insurance with assignment to the bank is standard; life insurance is often required or offered in exchange for better pricing. Policies differ between banks - you can usually bring your own policy or buy the bank's.

Which combination is cheapest for you specifically is exactly the kind of question a broker answers for free - and foreigners' options vary more than most, as explained in the guides for EU citizens and non-EU citizens.

Worked example: apartment for 600 000 PLN, secondary market

Let's put it all together for a realistic case: a 600 000 PLN apartment bought on the secondary market with a mortgage. Where the real figure depends on the bank or notary, the table shows the honest range rather than a fake precise number:

The single biggest swing factor is the PCC exemption: for an eligible first-home buyer the tax bill drops from 12 000 PLN to zero. The second is the agent's commission - present in some transactions, absent in others. Remember that all of the above sits on top of your down payment of 10-20% of the price. To see how the loan amount translates into a monthly installment, run your numbers through the mortgage calculator.

Running costs after the purchase

Once the keys are yours, the monthly budget looks like this:

• Czynsz / administrative fee: the monthly charge paid to the housing community or cooperative. It covers building maintenance, shared utilities, a renovation fund and often heating and water advances. The amount depends heavily on the building - always ask for the current statement before buying.
• Property tax (podatek od nieruchomości): an annual local tax paid to the municipality. For residential apartments it is generally low - typically a modest amount per year rather than a serious budget item, unlike property taxes in many other countries. Rates are set locally, so check with your municipality.
• Utilities: electricity, gas, internet - contracted individually, comparable to other EU countries relative to usage.
• Insurance and the loan installment: the property insurance required by the bank, plus your monthly mortgage payment.

Owners renting the property out should also account for income tax on rental income - a topic worth discussing with a tax adviser, especially for non-residents.

Frequently asked questions

More answers for foreign buyers in the full FAQ.

Related guides

• Mortgage in Poland for foreigners Requirements, documents, timeline - the complete guide
• Mortgage for non-EU citizens Residence cards, Blue Card, MSWiA permit
• Mortgage for EU citizens The simpler path, differences vs non-EU
• Buying property in Poland Notary, land register, step by step
• Mortgage calculator Estimate your monthly installment
• FAQ All common questions in one place

Know your real budget before you sign anything

I compare offers from 20+ Polish banks - commission, insurance, APRC, the lot - and my service costs you nothing, because the bank pays my fee. One conversation in your language and you will know exactly what your purchase will cost.

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