Czy przy pierwszym mieszkaniu zawsze jest 0 zł PCC?

Nie zawsze. Zwolnienie działa po spełnieniu ustawowych warunków nabywcy i transakcji.

Ile wynosi PCC przy kolejnym mieszkaniu?

Co do zasady 2% wartości rynkowej nieruchomości.

Kiedy zwykle składa się PCC-3?

Co do zasady w terminie 14 dni od powstania obowiązku podatkowego (sprawdź aktualne przepisy).

Prawopro

PCC on flat purchase — calculator

Calculate PCC on flat purchase. First home exemption (Article 9 point 17) or standard 2% rate. Guidance only.

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

Transaction	Rate
Purchase of flat / house (sale of property)	2% of value
First home (exemption Art. 9(17))	0%

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

• Value 500,000 PLN, first home (conditions met) → PCC 0 PLN (exemption Art. 9(17)). • Value 500,000 PLN, subsequent flat → 2% × 500,000 = 10,000 PLN PCC. • Value 800,000 PLN, no exemption → 2% × 800,000 = 16,000 PLN.

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

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

Act of 9.09.2000 on tax on civil law transactions (Dz.U. 2000 no. 84 item 948 as amended): Art. 6–7 (2% rate on sale of property), Art. 9(17) (first home exemption).

Check current regulations (gov.pl/finanse).