Apartment buying costs calculator

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How we calculate

The formulas the calculator uses. Nothing is hidden.

1. Notary: the § 3 maximum of the regulation; half of it for the developer agreement and the ownership transfer (§ 6), a quarter for the mortgage deed (§ 7), plus 23% VAT.
2. Court fees: ownership entry PLN 200, new land-register book PLN 100, mortgage entry PLN 200.
3. PCC: PLN 0 on the primary market (the sale carries VAT), 2% of the value second-hand.
4. Fit-out: area × rate per m² (illustrative value).

Assumptions

Every number the calculator assumes for you, with the date it was checked and its source.

• Notary maximum for a flat (developer agreement, ownership act, sale)½As of 8 Nov 2026sourceNeeds legal or tax review

  § 6 pt 15a, 16, 19: half of the § 3 scale for each of these acts, so on the primary market two acts at half. These are maxima; notaries may charge less. Consolidated text 2024, read from the official ELI API.

• Taksa scale from 2026-11-056 770 + 0.25% over 2 m to 5 m; 14 270 + 0.15% over 5 m, cap 25 000; below 2 m unchangedAs of 8 Nov 2026sourceNeeds legal or tax review

  Dz.U. 2026 poz. 1370 (regulation of 13 Oct 2026). Brackets below 2 m PLN are those of the 2024 consolidated text; the amending PDF could not be read in full, so confirm no other bracket changed.

• VAT on notary fees23%As of 8 Nov 2026sourceNeeds legal or tax review

  23% on the notary's fee, not on court fees or tax. Confirmed by a secondary source only.

• Notary fee for filing a land-register application (max, net)PLN 300As of 8 Nov 2026sourceNeeds legal or tax review

  New § 15c from 2026-11-05 (was 200 before, via the residual § 16). Plus VAT.

• Notary mortgage deed factor¼As of 8 Nov 2026sourceNeeds legal or tax review

  § 7 ust. 1 pkt 1: a quarter of the § 3 scale for a deed securing a housing loan.

• Deed extract fee per page (pp. 1-10 / 11-20 / 21+)12 / 10 / 8As of 8 Nov 2026sourceNeeds legal or tax review

  § 12 ust. 1 as amended (was 6 per page). Page count and number of copies are illustrative inputs.

• Court fee: ownership entryPLN 200As of 8 Nov 2026sourceNeeds legal or tax review

  Art. 42 ust. 1 of the court-costs act (consolidated text Dz.U. 2025 poz. 1228, state of 2026-11-08).

• Court fee: mortgage entryPLN 200As of 8 Nov 2026sourceNeeds legal or tax review

  Art. 42 ust. 1: limited right in rem.

• Court fee: new land-register bookPLN 100As of 8 Nov 2026sourceNeeds legal or tax review

  Art. 44 ust. 1 pkt 1. Usually opened for the new flat on the primary market.

• Court fee: entry of the buyer's claimPLN 150As of 8 Nov 2026sourceNeeds legal or tax review

  Art. 43 pkt 3. Optional line (off by default).

• PCC on the primary market0%As of 8 Nov 2026sourceNeeds legal or tax review

  The developer's sale carries VAT, so no PCC. Statute article not confirmed; one secondary source reports PCC 6% on a 6th+ flat in one building (art. 7a), not verified and not modelled.

• PCC on the secondary market2%As of 8 Nov 2026sourceNeeds legal or tax review

  2% of the market value, paid by the buyer, same for foreigners and residents. Exemptions (first-flat claims in some sources) not verified and not modelled.

• PCC: mortgage entryPLN 19As of 1 Nov 2026illustrative valueNeeds legal or tax review

  Carried over from calc.ts (CALC.mortgagePcc), not re-verified here; confirm whether it applies to a bank-loan mortgage.

• Provision, valuation, insurancePLN 0As of 8 Nov 2026illustrative value

  Default 0: bank-specific. Enter the figures from the bank's offer.

• Buyer's agent fee0%As of 8 Nov 2026illustrative value

  Default 0: the developer usually pays the agent.

• Fit-out per m² (deweloperski state to move-in)PLN 2,650As of 8 Nov 2026source

  Illustrative mid-point of the 1 800-3 500 PLN/m² range quoted for 2026 turnkey finishing; high-end 4 000-5 000.

• Sworn translator per notarial actPLN 1,000As of 1 Nov 2026illustrative value

  M² Homes estimate (calc.ts).

• Developer's share of the developer-agreement notary fee0%As of 8 Nov 2026source

  Default 0 (buyer pays all). Some sources say the developer pays half; contract-dependent, not verified.

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