When you buy a flat in Poland it is necesarry to go to the public notary who will prepare notary act, of course it generates additional fees, but they are not as high as buying flat from the aftermarket. Notary fee depends on apartment value.
Apartment Value | Base cost | Surplus | VAT |
60 000 — 1 000 000 PLN | 1 010 PLN | +0,4% (from the surplus above 60 000 PLN) | +23% |
1 000 000 — 2 000 000 PLN | 4 770 PLN | +0,2% (from the surplus above 1 000 000 PLN) | - |
What? | How much? |
New flat from developer | 300 000 PLN |
Notary fee | 1 010 PLN + 0,4% from 240 000 PLN = 1 010 PLN + 960 PLN = 1 970 PLN |
VAT tax from notary fee (23% in Poland) | 453 PLN |
Copy of a notarial act | 221,40 PLN |
Registration to land register | 60 PLN |
Entry property owner to the land register | 200 PLN |
Tax from mortgage entry | 19 PLN |
Entry information about mortgage to the land register | payable only when you finance your purchase from loan (200 PLN) |
PCC — civil law transaction tax | 0 PLN* |
* when you buy flat from developer (when you want to buy apartment from aftermarket PCC is 2% of flat value)
How much in total? (PLN) | |
Flat Value | 300 000 |
Notary cost and taxes | 2 923 |
TOTAL COST | 302 923 |