Costs of buying a new flat from a developer, beyond the price

When you buy a new flat from a developer in Poland, VAT is already inside the price and there is normally no tax on civil-law transactions (PCC). On top of the price you pay notary fees for two notarial deeds (the developer agreement, whose fees are split with the developer, and the transfer deed), land-register court fees, your bank's costs if you borrow, and the cost of finishing the flat. For a typical 600,000 zł flat with a mortgage, the notary and court part comes to roughly 4,750 zł at maximum rates; fit-out and bank fees are usually far larger.

This page is information, not tax or legal advice. Amounts reflect the rules in force on 8 November 2026, including the new notary fee caps from 5 November 2026.

Summary of costs

Cost	Who pays	Amount or rule
VAT	Included in the price	8% on flats up to 150 m² (proportional above), 23% on commercial units
PCC (transaction tax)	Not charged	0% on a VAT-taxed purchase from a developer; exception for the 6th and further flats
Notary: developer agreement	Split 50/50 by law	Maximum is half of the standard rate, plus VAT
Notary: transfer deed	Usually the buyer (per contract)	Maximum is half of the standard rate, plus VAT
Notary: mortgage	Buyer	Maximum is a quarter of the standard rate, plus VAT
Copies of deeds (wypisy)	Per contract	12 zł per page (pages 1–10), 10 zł (11–20), 8 zł (21+), plus VAT
Filing the land-register application	Usually the buyer	Up to 300 zł per application, plus VAT
Court fees (land register)	Buyer; split for the developer-agreement entry	150 zł claim entry (how this rate applies to your entry should be confirmed with the notary), 200 zł ownership, 200 zł mortgage
Bank costs	Buyer	Commission, valuation, insurance: bank-specific
Fit-out	Buyer	Depends on standard; get quotes

VAT: already in the price

A flat sold by a developer is subject to VAT, and the price you see includes it. You do not pay VAT on top. Developers must show all prices with VAT on their websites.

The reduced rate applies to flats up to 150 m² of usable area (houses up to 300 m²). For a larger flat, only the share of the price corresponding to 150 m² gets the reduced rate. The statute now reads 7% and 22%, but the temporary rates of 8% and 23% stay in force while a public-debt condition is not met, and according to current official guidance these are the rates applied in November 2026; confirm the rate with the developer.

A parking space or garage sold as a separate commercial unit (lokal użytkowy) is excluded from the housing definition and is likely taxed at 23%. If the space is part of the flat's price or an appurtenant room, the treatment may differ. Ask the developer how VAT is applied to each item on the price list.

PCC: why you usually pay none

A purchase from a developer that is taxed with VAT is not subject to PCC. This is the main cost difference compared with a resale flat, where the buyer generally pays 2% PCC on the market value.

There is a recent exception (check with a tax adviser from when it applies): a buyer of the sixth and each further flat in the same building or on the same plot pays 6% PCC on those purchases. This matters only for investors buying in bulk; check the details with a tax adviser.

Notary fees: maximum rates

Notary fees in Poland are capped by regulation; a notary may charge less, but not more. The cap is based on the price stated in the deed. A developer agreement and a deed transferring the flat each have a cap of half the standard rate; a mortgage securing a housing loan has a cap of a quarter. VAT (23%, to be confirmed with the notary) is added to the notary's fee.

Flat price	Standard rate	Developer agreement or transfer deed (half)	Mortgage (quarter)
400,000 zł	2,370 zł	1,185 zł	592.50 zł
600,000 zł	3,170 zł	1,585 zł	792.50 zł
800,000 zł	3,970 zł	1,985 zł	992.50 zł
1,200,000 zł	5,170 zł	2,585 zł	1,292.50 zł

All figures are net maximums, before VAT. For prices between 60,000 zł and 1,000,000 zł, the standard rate is 1,010 zł plus 0.4% of the amount above 60,000 zł.

By law, the notary fees for the developer agreement, including the copies issued at signing, are split equally between the developer and the buyer. The act does not say who pays for the transfer deed; that depends on the contract, and in practice it is usually the buyer.

Since 5 November 2026 the regulation also allows the notary to charge up to 300 zł for filing a land-register application, and the price of copies has doubled to 12 zł per page for the first ten pages. Out-of-office signings can cost up to 100 zł per hour (200 zł at night or on holidays).

Court fees for the land register

Entry	Fee
Your claim from the developer agreement	Generally 150 zł (confirm with the notary), split equally with the developer
Ownership after the transfer deed	200 zł
The bank's mortgage	200 zł
Opening a new register for the flat	100 zł, normally the developer's step

The notary usually collects these fees and files the applications for you.

Worked example: 600,000 zł flat with a mortgage

Assumptions: price 600,000 zł including VAT; notary charges the maximum; the mortgage is set up in the transfer deed; one land-register application fee; VAT 23% on notary fees; copies not included.

Item	Amount
Your half of the developer-agreement fee (net)	792.50 zł
Transfer deed (net)	1,585.00 zł
Mortgage part (net)	792.50 zł
Land-register application (net)	300.00 zł
VAT on notary fees (23%)	798.10 zł
Court fee: claim entry (your half)	75.00 zł
Court fee: ownership	200.00 zł
Court fee: mortgage	200.00 zł
Total	4,743.10 zł

Many notaries charge below the cap, so treat this as an upper estimate. Try your own figures in /en/toolbox/buying-costs.

Mortgage costs

These are set by each bank, so compare the total annual cost (RRSO), not only the margin. Typical items are an arrangement commission, the property valuation, property insurance, life insurance if required, and insurance of a low own contribution if you put down less than 20%. Ask for a full cost breakdown in writing. Foreign buyers should also read mortgages for foreigners explained.

Translation and representation

If you do not speak Polish, the notary must make sure the deed is translated for you, personally or through a sworn translator or interpreter. Translator fees are not part of the notary cap; agree them in advance. A notarial power of attorney costs up to 100 zł for one act (200 zł for several) since 5 November 2026. For foreign buyers, from 19 November 2026 the notary also charges 5 zł per document filed in the new central repository for foreigner-related deeds.

Parking, storage and other payments

Parking spaces and storage rooms are often priced separately. Since July 2025 the developer's website must show their prices and any other payments the buyer must make, so you can see the full bill before you reserve. Check whether the contract adds fees not shown there.

Fit-out

Many new flats are sold shell-and-core (stan deweloperski), which means you still need flooring, a bathroom, a kitchen, doors and lighting. Market guides in 2026 quote very wide ranges, roughly 1,800 to 3,500 zł per m² for a turnkey finish, depending on materials and labour. Get two or three quotes for your flat. See shell-and-core vs turnkey for what is usually included.

Costs after you move in

• Property tax: for 2026 the maximum for residential space is 1.25 zł per m² a year (1.29 zł for 2027); your municipality may charge less.
• Service charges to the housing community or manager, plus utilities.
• Insurance of the flat, often required by the bank.

Ongoing taxes are covered in taxes when buying and owning a flat, and short answers are collected in costs and taxes: questions and answers.

Check before you sign

1. Ask the notary for a written quote for each deed, with VAT.
2. Confirm in the contract who pays for the transfer deed.
3. Check the VAT rate on parking and storage.
4. Get a written cost breakdown from the bank.
5. Budget for fit-out with real quotes, not averages.