🇵🇱 Poland

Property Taxes and Buying Costs in Poland

Budget 3–6% on top of the price for a resale apartment. On a 60 m² apartment in Warsaw (about €210,000) that is roughly €6,300–€12,600.

Costs when you buy

Civil law transactions tax (PCC)
2% of market value on resale
First-time buyers of a home are exempt.
VAT on new builds
8% for units up to 150 m² (23% above), included in the price
Notary fee
Regulated sliding scale, roughly 0.5–1% of price plus VAT
Land registry fees
Small fixed fees
Agent commission
approx. 2–3% plus VAT, often paid by the buyer

Costs while you own

Property tax
Low; per m² rate set by municipality

Tax on rental income

Rental income is taxed at a flat 8.5% of gross rent up to PLN 100,000 a year and 12.5% above.

Frequently Asked Questions

What taxes do you pay when buying property in Poland?↓
Civil law transactions tax (PCC): 2% of market value on resale. VAT on new builds: 8% for units up to 150 m² (23% above), included in the price. Notary fee: Regulated sliding scale, roughly 0.5–1% of price plus VAT. Land registry fees: Small fixed fees. Agent commission: approx. 2–3% plus VAT, often paid by the buyer.
What are total closing costs in Poland?↓
Typically 3–6% of the purchase price for a resale apartment.
How is rental income taxed in Poland for non-residents?↓
Rental income is taxed at a flat 8.5% of gross rent up to PLN 100,000 a year and 12.5% above.
Buying property in Poland: step-by-step guide →
Property prices in Poland →Apartments for sale in Poland →Rental yield calculator →

Last reviewed 2026-10. General information, not tax or legal advice: rates change and often depend on region and buyer status, so confirm with a local notary, lawyer or tax adviser. Sources: Lexlege: Act on acquisition of real estate by foreigners, art. 8.