Authored by the expert who managed and guided the team behind the Poland Property Pack
Everything you need to know before buying real estate is included in our Poland Property Pack
If you are a foreigner planning to buy residential property in Poland in 2026, you will face additional costs beyond the purchase price, including taxes, notary fees, and registration charges.
This guide breaks down every fee, tax, and hidden cost you should expect when buying property in Poland, so you can budget accurately and avoid surprises.
We constantly update this blog post to reflect the latest regulations and market conditions in Poland.
And if you're planning to buy a property in this place, you may want to download our pack covering the real estate market in Poland.
Overall, how much extra should I budget on top of the purchase price in Poland in 2026?
How much are total buyer closing costs in Poland in 2026?
As of early 2026, total buyer closing costs in Poland typically range from about 3% to 7% of the purchase price for resale properties (roughly 15,000 to 35,000 PLN, or 3,600 to 8,400 USD, or 3,400 to 8,000 EUR on a 500,000 PLN apartment), while new-build purchases usually add only 1% to 2.5% since VAT is already included in the developer's price.
The minimum extra budget for closing costs in Poland, when keeping expenses to the bare legal minimum with no agent, no mortgage, and a straightforward transaction, is around 1% to 2% for new-builds (about 5,000 to 10,000 PLN, or 1,200 to 2,400 USD, or 1,150 to 2,300 EUR on a 500,000 PLN property) and roughly 3% to 4.5% for resale purchases.
The maximum extra budget buyers should realistically plan for in Poland, when accounting for agent fees, lawyer due diligence, translations, and mortgage-related costs, can reach 5% to 9% of the purchase price (up to 45,000 PLN, or 10,800 USD, or 10,300 EUR on a 500,000 PLN property).
The main factors that determine whether your closing costs fall at the low end or high end in Poland are whether you buy new-build or resale (resale adds 2% PCC tax), whether you hire a buyer's agent, whether you need sworn translations, and whether you finance with a mortgage that adds registration fees.
What's the usual total % of fees and taxes over the purchase price in Poland?
The usual total percentage of fees and taxes over the purchase price in Poland in 2026 is around 4% to 7% for resale properties and 1.5% to 3% for new-build purchases from developers.
A realistic low-to-high percentage range that covers most standard residential transactions in Poland is 3% to 9%, with the majority of buyers landing somewhere in the middle depending on their specific situation and choices.
Of that total percentage in Poland, government taxes (primarily the 2% PCC on resale or VAT on new-builds) typically account for the largest portion, while professional service fees like notary, agent, and legal costs make up the remaining 1% to 4%.
By the way, you will find much more detailed data in our property pack covering the real estate market in Poland.
What costs are always mandatory when buying in Poland in 2026?
As of early 2026, the mandatory costs when buying property in Poland include the notarized deed (notary fee plus VAT on their remuneration), court and land register entry fees for ownership, and either the 2% PCC tax on resale purchases or VAT (usually already in the price) on new-build developer sales.
Costs that are optional but highly recommended for buyers in Poland, especially foreigners, include hiring a lawyer for extra due diligence beyond the notary's scope, using a sworn translator or interpreter at signing if you are not fluent in Polish, and getting a technical inspection for older properties.
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What taxes do I pay when buying a property in Poland in 2026?
What is the property transfer tax rate in Poland in 2026?
As of early 2026, the main property transfer tax in Poland for most resale (secondary market) residential purchases is the PCC (Podatek od czynności cywilnoprawnych) at a flat rate of 2% of the transaction value.
There are no extra transfer taxes for foreigners buying property in Poland as a general rule, since the main difference for foreign buyers is usually the permit requirement for houses with land rather than an additional tax rate.
Buyers in Poland typically pay VAT on new-build developer sales (usually at the reduced 8% rate for qualifying residential sizes), but this VAT is almost always already included in the advertised gross price rather than added on top.
Poland does not have a broad stamp duty like some countries; instead, you pay either PCC (on resale) or VAT (on many new-builds), plus small administrative stamp duties only for specific filings like certain permits or powers of attorney.
Are there tax exemptions or reduced rates for first-time buyers in Poland?
First-time buyers in Poland can benefit from a PCC relief that eliminates the 2% tax on qualifying secondary market purchases, provided they meet the statutory "first-time buyer" conditions regarding prior property ownership.
If you buy property through a company instead of as an individual in Poland, the tax treatment changes significantly, with corporate income tax applying to gains and VAT registration becoming more relevant, though this structure is usually more complexity than benefit for someone buying a single home.
There is a clear tax difference in Poland between new-build and resale: new-builds from developers typically include VAT (often 8% for residential) in the price, while resale purchases trigger the separate 2% PCC tax paid by the buyer.
To qualify for the first-home PCC exemption in Poland, buyers must meet specific conditions including no prior ownership shares in residential property, and the notary should confirm eligibility before the transaction since inheritance situations and ownership nuances can affect qualification.
We did some research and made this infographic to help you quickly compare rental yields of the major cities in Poland versus those in neighboring countries. It provides a clear view of how this country positions itself as a real estate investment destination, which might interest you if you’re planning to invest there.
Which professional fees will I pay as a buyer in Poland in 2026?
How much does a notary or conveyancing lawyer cost in Poland in 2026?
As of early 2026, notary fees in Poland follow an official sliding-scale maximum based on property value, and for typical apartment or house prices, the notary's remuneration (plus VAT) often lands roughly between 0.3% to 1.2% of the price, meaning around 1,500 to 6,000 PLN (360 to 1,440 USD, or 345 to 1,380 EUR) for a 500,000 PLN property.
Notary fees in Poland are charged as a percentage of the property value following a regulated sliding scale, with the percentage decreasing as the property value increases, and the notary adds 23% VAT on their remuneration.
Translation or interpreter services for foreign buyers in Poland typically cost around 50 to 200 PLN per page (12 to 48 USD, or 11.50 to 46 EUR) for sworn document translations, and 150 to 400 PLN per hour (36 to 96 USD, or 34.50 to 92 EUR) for live interpreting at signings in major cities.
Most buyers purchasing a single home for personal use in Poland do not need a separate tax advisor, but if you want help with PCC relief eligibility, rental planning, or capital gains strategy, budget around 500 to 2,500 PLN (120 to 600 USD, or 115 to 575 EUR) for a focused consultation.
We have a whole part dedicated to these topics in our our real estate pack about Poland.
What's the typical real estate agent fee in Poland in 2026?
As of early 2026, the typical real estate agent fee in Poland is around 2% to 3% of the property price plus 23% VAT, which on a 500,000 PLN property would mean roughly 10,000 to 15,000 PLN (2,400 to 3,600 USD, or 2,300 to 3,450 EUR) per side.
In Poland, either the buyer or seller can pay the agent fee depending on the arrangement: it is common for sellers to pay the listing agent, while buyers only pay if they sign a separate buyer-representation agreement or hire their own agent.
The realistic low-to-high range for agent fees in Poland runs from about 1.5% for highly competitive situations up to 3.5% or more for premium full-service representation, with most transactions falling in the 2% to 3% range.
How much do legal checks cost (title, liens, permits) in Poland?
Legal checks in Poland, including title search through the land and mortgage register (księga wieczysta) and liens verification, typically cost between 1,500 to 6,000 PLN (360 to 1,440 USD, or 345 to 1,380 EUR) if you hire a lawyer for deeper due diligence beyond what the notary covers.
Property valuation fees in Poland, often required by banks for mortgage financing or recommended for an independent price check, typically range from 500 to 1,500 PLN (120 to 360 USD, or 115 to 345 EUR) depending on the city and property type.
The most critical legal check that should never be skipped in Poland is verifying the land and mortgage register (księga wieczysta) to confirm clear ownership, check for any mortgages or encumbrances, and ensure there are no liens or claims against the property.
Buying a property with hidden issues is something we mention in our list of risks and pitfalls people face when buying real estate in Poland.
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What hidden or surprise costs should I watch for in Poland right now?
What are the most common unexpected fees buyers discover in Poland?
The most common unexpected fees buyers discover in Poland include HOA or housing cooperative arrears (unpaid "czynsz" or repair fund contributions), perpetual usufruct land charges on some older properties, mortgage-related PCC and registration fees if financing, and extra notary costs for certified copies or unusual document handling.
Buyers in Poland could potentially inherit unpaid property taxes or, more commonly, HOA and cooperative arrears or undisclosed building fund obligations, so it is essential to get written confirmation from the building manager about any outstanding charges before signing.
Scams with fake listings or fake fees do occur in Poland, typically involving pressure to pay a "reservation deposit" to unverified parties or fake administration fees, and the simple rule to avoid them is never send money until you have verified the seller's identity and matched it against the property's official land register data.
Fees that are usually not disclosed upfront in Poland include HOA settlement adjustments (especially heating and renovation funds), costs to bring older properties into legal or technical compliance, and translation and document legalization costs that foreigners will need.
In our property pack covering the property buying process in Poland, we go into details so you can avoid these pitfalls.
Are there extra fees if the property has a tenant in Poland?
If the property has a tenant in Poland, buyers may face extra costs of 1,500 to 5,000 PLN (360 to 1,200 USD, or 345 to 1,150 EUR) or more for lawyer time to review the lease, deposit transfer documentation, and potential delays in taking possession.
When buying a tenanted property in Poland, the buyer inherits the existing lease agreement and becomes the new landlord with all associated obligations, meaning you must honor the lease terms until it legally ends or is terminated according to Polish tenant protection rules.
Terminating an existing lease immediately after purchase in Poland is generally not possible unless the tenant agrees or specific legal grounds exist, because Polish law provides strong tenant protections that limit a new owner's ability to end a residential lease quickly.
A sitting tenant in Poland typically affects the property's market value negatively, often resulting in a 5% to 15% discount compared to vacant properties, though this can also provide negotiating leverage for buyers who are willing to wait or plan to keep the tenant.
If you want to optimize your rental strategy, you can read our complete guide on how to buy and rent out in Poland.
We have made this infographic to give you a quick and clear snapshot of the property market in Poland. It highlights key facts like rental prices, yields, and property costs both in city centers and outside, so you can easily compare opportunities. We’ve done some research and also included useful insights about the country’s economy, like GDP, population, and interest rates, to help you understand the bigger picture.
Which fees are negotiable, and who really pays what in Poland?
Which closing costs are negotiable in Poland right now?
The closing costs that are commonly negotiable in Poland include the real estate agent's commission (both rate and split), the notary's remuneration (which is often below the legal maximum), and who pays for extras like inspections or valuations.
Closing costs that are fixed by law and cannot be negotiated in Poland include the 2% PCC tax on resale purchases, VAT rates, and the court fees for land and mortgage register entries, as these are set by statute.
On negotiable fees in Poland, buyers can typically achieve reductions of around 10% to 30% on agent commissions and sometimes get notary fees below the published maximum, especially for straightforward transactions or repeat clients.
Can I ask the seller to cover some closing costs in Poland?
The likelihood that a seller will agree to cover some closing costs in Poland depends heavily on market conditions, but in balanced or buyer-friendly markets, sellers may agree to contribute toward small administrative costs or adjust the price to effectively share expenses.
Sellers in Poland are most commonly willing to cover minor administrative items, some agent costs (if they want a faster sale), or to reduce the asking price slightly to help offset buyer costs, rather than formally paying statutory taxes like PCC.
Sellers in Poland are more likely to accept covering closing costs when the property has been listed for a long time, when the market favors buyers, when the property needs work, or when the seller is motivated by a quick timeline.
Is price bargaining common in Poland in 2026?
As of early 2026, price bargaining is a normal part of property transactions in Poland, though the extent varies significantly by city, neighborhood, and property type, with more room for negotiation on resale properties and those needing renovation.
Buyers in Poland typically negotiate around 2% to 6% below the asking price (roughly 10,000 to 30,000 PLN, or 2,400 to 7,200 USD, or 2,300 to 6,900 EUR on a 500,000 PLN property), with larger discounts possible for properties that have been listed for a long time or have obvious issues.
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What monthly, quarterly or annual costs will I pay as an owner in Poland?
What's the realistic monthly owner budget in Poland right now?
A realistic monthly owner budget for an apartment in Poland in 2026 is roughly 600 to 1,500 PLN (145 to 360 USD, or 140 to 345 EUR), covering HOA fees, utilities, and basic maintenance, though this varies significantly by building age, location, and heating type.
The main recurring expense categories that make up this monthly budget in Poland include HOA or cooperative fees ("czynsz" covering building maintenance and common areas), utilities (electricity, gas, heating, water, and waste collection), and optional property insurance.
The realistic low-to-high range for monthly owner costs in Poland runs from about 400 PLN (95 USD, or 92 EUR) for a small, efficient apartment in an older building to over 2,500 PLN (600 USD, or 575 EUR) for a larger unit in a premium building with amenities like a concierge, elevator, and underground parking.
The monthly cost that tends to vary the most in Poland is heating, because it depends heavily on building insulation, heating system type (district heating versus individual gas boiler), energy prices, and whether the building has undergone thermal modernization.
You can see how this budget affect your gross and rental yields in Poland here.
What is the annual property tax amount in Poland in 2026?
As of early 2026, the annual property tax on residential buildings in Poland is capped at 1.25 PLN per square meter of usable area (about 0.30 USD or 0.29 EUR per square meter), meaning a 60 square meter apartment pays a maximum of roughly 75 PLN (18 USD, or 17 EUR) per year just for the building portion.
The realistic low-to-high range for annual property taxes in Poland depends on your municipality's rates and property size: a typical apartment owner might pay 50 to 150 PLN (12 to 36 USD, or 11.50 to 34.50 EUR) per year, while a larger house with land could pay 200 to 500 PLN (48 to 120 USD, or 46 to 115 EUR) or more.
Property tax in Poland is calculated based on the usable area (square meters) of the building and the land classification, with each municipality (gmina) setting its own rates within national caps published annually by the Minister of Finance.
Certain exemptions or reductions may be available in Poland for specific property types, agricultural use, or in some municipalities for pensioners or other categories, though these vary by local council decisions and are not universal.
We created this infographic to give you a simple idea of how much it costs to buy property in different parts of Poland. As you can see, it breaks down price ranges and property types for popular cities in the country. We hope this makes it easier to explore your options and understand the market.
If I rent it out, what extra taxes and fees apply in Poland in 2026?
What tax rate applies to rental income in Poland in 2026?
As of early 2026, private rental income in Poland is commonly taxed under the lump-sum regime (ryczałt) at 8.5% on gross rental revenue up to 100,000 PLN per year, and 12.5% on revenue above that threshold.
Under the lump-sum (ryczałt) regime in Poland, landlords cannot deduct expenses from rental income because the tax is calculated on gross revenue rather than net profit, which simplifies reporting but may be less favorable for those with high costs.
The realistic effective tax rate for typical landlords in Poland using the lump-sum method is simply 8.5% of gross rent for most private rentals, since most individual landlords fall under the 100,000 PLN annual threshold.
Foreign property owners in Poland generally pay the same rental income tax rates as residents when using the lump-sum regime, though they should check their home country's tax treaty with Poland to understand any additional reporting obligations or credits.
Do I pay tax on short-term rentals in Poland in 2026?
As of early 2026, short-term rental income in Poland is taxable and may be treated as a service activity rather than simple private rental, which can trigger additional complexity including potential VAT obligations, business registration requirements, and local permit rules.
Short-term rental income in Poland is often taxed differently than long-term rental because authorities may classify frequent short-term letting as a business activity subject to different tax rules, so if you plan to operate short-term rentals, budget for a paid tax consultation to set up correctly.
By the way, we've written a blog article detailing what are the current best areas to invest in property in Poland.
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If I sell later, what taxes and fees will I pay in Poland in 2026?
What's the total cost of selling as a % of price in Poland in 2026?
As of early 2026, the total cost of selling a property in Poland, excluding any capital gains tax, typically ranges from about 2% to 6% of the sale price, depending mainly on whether you use an agent and at what commission rate.
The realistic low-to-high percentage range for total selling costs in Poland runs from roughly 1% (if you sell privately with minimal legal help) to around 6% or more (if you use a full-service agent and need extra legal or administrative assistance).
The specific cost categories that typically make up selling expenses in Poland include the real estate agent's commission (if used), notary fees for the sale deed, any outstanding mortgage early repayment penalties, and legal costs for preparing documentation.
The single largest contributor to selling expenses in Poland is usually the real estate agent's commission, which at 2% to 3% plus VAT can easily exceed all other selling costs combined.
What capital gains tax applies when selling in Poland in 2026?
As of early 2026, capital gains tax on property sales in Poland is 19% of the profit if you sell before 5 years have passed (counted from the end of the calendar year of purchase), and no tax applies if you sell after holding for more than 5 years.
The main exemption to capital gains tax in Poland is the "housing relief," which allows sellers to avoid the 19% tax if they reinvest the sale proceeds for their own housing purposes within 3 years from the end of the tax year in which the sale occurred.
Foreigners selling property in Poland generally pay the same 19% capital gains rate as Polish residents, with no automatic extra tax, though they should coordinate with their home country's tax rules and any applicable double-tax treaty.
Capital gains in Poland are calculated as the sale price minus the original purchase price, minus documented improvement costs, minus costs of sale, with proper documentation required for all deductions to be recognized.
We made this infographic to show you how property prices in Poland compare to other big cities across the region. It breaks down the average price per square meter in city centers, so you can see how cities stack up. It’s an easy way to spot where you might get the best value for your money. We hope you like it.
What sources have we used to write this blog article?
Whether it's in our blog articles or the market analyses included in our property pack about Poland, we always rely on the strongest methodology we can … and we don't throw out numbers at random.
We also aim to be fully transparent, so below we've listed the authoritative sources we used, and explained how we used them and the methods behind our estimates.
| Source | Why It's Authoritative | How We Used It |
|---|---|---|
| Monitor Polski (Minister of Finance) | Official government publication setting national maximum local tax rates for 2026. | We used it to anchor the maximum property tax rates per square meter that municipalities cannot exceed. We then explained how your actual tax depends on your local gmina's decision. |
| Polish Ministry of Interior (MSWiA) | Official government guidance page for foreigner property acquisition permits. | We used it to explain when a foreigner may need a permit, mainly for houses with land. We then translated that into practical cost planning for permit fees and extra documents. |
| LexLege (Notary Fee Regulation) | Official binding regulation setting maximum notary fee schedules in Poland. | We used it to estimate notary costs using the sliding scale and noted fees are often below maximum. We then added the VAT treatment that applies to notary remuneration. |
| Dudkowiak & Putyra | Specialist Poland-focused law firm with regularly updated tax explainers. | We used it to confirm that PCC applies when VAT does not on typical resale purchases. We then used it to frame the "either PCC or VAT, not both" rule for buyers. |
| RSM Poland | Large international tax firm with practical transaction guidance for Poland. | We used it to cross-check VAT rate logic for residential sizes and the 19% capital gains rule. We then translated those rules into simple budgeting scenarios. |
| DLA Piper REALWORLD | Major international law firm reference for cross-border real estate transactions. | We used it to cross-check mortgage registration fees and transaction cost items. We then reflected those into a buyer-facing checklist of mandatory versus optional costs. |
| Global Property Guide | Widely used international comparator summarizing country rules with methodology notes. | We used it to triangulate buyer cost ranges and rental tax treatment under the lump-sum regime. We then cross-validated key numbers against Poland-focused tax firm summaries. |
| Dentons Poland Tax Guide | Major international law firm with a dedicated cross-border tax guide. | We used it to confirm VAT and exemption concepts for different transaction structures. We then simplified that into practical "new-build vs resale" buyer guidance. |
| PwC Studio | Top-tier global firm explaining Poland's housing relief mechanism. | We used it to support the 3-year reinvestment relief explanation for capital gains. We then turned that into a plain checklist of what a foreign owner should document. |
| National Bank of Poland (NBP) | Poland's central bank and top-tier source for market structure and definitions. | We used it to align with how Poland officially segments the housing market. We then used that context to explain why VAT vs PCC depends on the type of sale. |
| Rödl & Partner | Established international tax advisory group with year-by-year rate summaries. | We used it to sanity-check the exact 2026 cap values for residential property tax. We then tied it back to the official Monitor Polski notice for verification. |
| TGC Corporate Lawyers | Law firm publication focused on PCC changes and practical applications. | We used it to confirm Poland introduced both first-home PCC relief and higher PCC rules for multi-unit acquisitions. We then explained what matters for individual amateur buyers. |
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