Jak obliczyć ratę kredytu?

Rata miesięczna zależy od kwoty kredytu, oprocentowania i okresu spłaty. Użyj kalkulatora kredytu, by obliczyć ratę, odsetki i całkowity koszt.

Kiedy składa się PCC-3?

Co do zasady w terminie 14 dni od dnia powstania obowiązku podatkowego.

Kto płaci PCC przy kupnie mieszkania?

Zwykle kupujący, a przy akcie notarialnym podatek pobiera notariusz jako płatnik.

Czy PCC i SD mogą dotyczyć tej samej czynności?

Co do zasady nie. Darowizna podlega SD, a PCC obejmuje czynności wskazane w ustawie PCC.

PCC calculator — civil transaction tax

Estimate PCC for civil-law transactions: sale, loan and other cases. Indicative result.

How does the calculator work?

The calculator estimates PCC for two simplified transaction types: real estate sale (2%) and loan agreement (0.5% as a rule). Gifts are generally taxed under the inheritance and donation tax (SD), not PCC, so use the separate gift-tax calculator. Enter the transaction value (e.g. property price or loan amount).

Rates

Type	Rate	Notes
Sprzedaż nieruchomości	2%	Od wartości rynkowej lub umownej.
Umowa pożyczki	0,5%	Co do zasady; możliwe zwolnienia ustawowe.

As of: 2026-02-01.

Conditions and exceptions

• The calculator covers a simplified scope: real estate sale and loan agreement.
• Loan: 0.5% as a rule; statutory exemptions and exceptions may apply.
• Base: market or contractual value (higher); other exemptions in the act.
• Payment deadline: 14 days from when the tax obligation arises.

Examples

• Real estate sale 500,000 PLN → PCC 2% = 10,000 PLN. • Loan 50,000 PLN → PCC 0.5% = 250 PLN. • Gift: generally SD tax, not PCC — use the gift tax calculator.

FAQ

When do I pay PCC?: PCC is due on transactions listed in the act (e.g. real estate sale agreement, loan agreement). As a rule, the tax obligation arises when the transaction is made (e.g. contract signing).
Are gifts subject to PCC?: Generally no. Gifts are settled under inheritance and donation tax (SD). PCC may apply only in specific cases listed in the act (e.g. assumption of debts/encumbrances).
From what value is PCC charged on a loan?: In this simplified calculator, loan PCC is 0.5% of the loan amount. In practice, statutory exemptions may apply, so verify details before filing.
Can PCC on flat sale be reduced?: The tax base is market value (tax authority may verify it). For real-estate sale, 2% generally applies. Exemptions (e.g. first home) follow directly from the act.
Where do I pay PCC?: PCC is settled under statutory rules (usually PCC-3 return and payment within 14 days from when the obligation arises). In notarial deeds, the notary may act as tax remitter.

Legal basis

As of: 2026-02-01.

Legal information

Calculations are for information and estimation only. They do not constitute legal, tax or other professional advice. For individual matters, consultation with a lawyer, tax adviser or other specialist is recommended.

Legal basis

PCC — Act on tax on civil-law transactions (including Art. 7). This calculator shows a simplified scope (real estate sale and loan) and is indicative only. Gifts are generally settled under SD tax.