PCC on flat purchase — calculator

How does the calculator work?

PCC (tax on civil law transactions) on purchase of a flat or house is 2% of property value (PCC Act). If the "first home" exemption applies (Art. 9(17)), no tax is due — 0 PLN. Enter property value and tick if it is your first home (per regulations).

Rates and thresholds

As of: 2026-02-01.

Conditions and exceptions

• • First home exemption: on the contract date the buyer did not previously hold e.g. ownership of a dwelling (separate property), right to a single-family house, or cooperative ownership right to a flat.
• • Inherited shares in properties (up to 50% in each) do not exclude the exemption.
• • On joint acquisition all buyers must meet the exemption conditions — otherwise PCC 2% on full value.

Examples

FAQ

How much is PCC when buying a flat?

When buying a flat or house (sale agreement) PCC is 2% of the property value (Art. 6–7 PCC Act). If the "first home" exemption conditions are met (Art. 9(17)) no tax is due — 0 PLN.

When does the first-home PCC exemption apply?

Exemption applies to a natural person who on the contract date and before did not hold e.g. ownership of a dwelling (as separate property), ownership of a single-family building or cooperative ownership of a flat. Exception: inherited shares (up to 50% in each) do not exclude exemption. Details in Art. 9(17) PCC Act.

With joint purchase (e.g. with spouse) must everyone meet the conditions?

Yes. On joint acquisition all buyers must meet the "first home" exemption conditions. If even one does not (e.g. already has a flat), exemption does not apply and 2% PCC is due on the full value.

From what value is PCC calculated?

The tax base is the property value — usually the contract price (not lower than market value for tax purposes). The calculator takes the value you enter as an estimate.

Does the exemption apply to the primary market (developer)?

The Art. 9(17) exemption applies to acquisition of e.g. ownership of a flat as separate property and cooperative ownership of a flat — whether secondary or primary market. The condition is meeting the "first home" criteria.

When must PCC on flat purchase be paid?

Tax is due within 14 days of the tax obligation arising (usually the contract date). Payment to the tax office account; PCC-3 declaration must be filed. If exempt — no obligation arises; PCC-3 is not filed for exemption (unless the authority requires it).

Legal basis

• Ustawa o podatku od czynności cywilnoprawnych (ISAP)
• Ustawa o podatku od czynności cywilnoprawnych — tekst ujednolicony (ISAP)
• Podatki.gov.pl — PCC (informacje urzędowe)

As of: 2026-02-01.