Real estate — Apartment
6 articlesCosts of buying an apartment — PCC tax, notary fees, court fees. How the transaction works and what to avoid.
Guides in this category
Cost of buying an apartment — fees and extra costs
How much buying an apartment costs: taxes, notary fees, financing costs and extras. Primary vs secondary market.
Notarial costs when buying an apartment — fees and charges
Notarial costs when buying an apartment: notarial fee, deed copies, court fees and market differences.
PCC when buying an apartment — when it applies
PCC for apartment purchases: who pays, when it applies, rate and exemptions. Clear overview.
Sale of inherited property — tax and deadlines
When selling inherited property triggers PIT, how the 5-year rule works, main exemptions and formalities.
Preliminary apartment sale contract — guide
Preliminary apartment sale contract: what to include, how to secure the deposit, when a notary is needed and how to align a mortgage.
Preliminary contract with a developer — what to watch for
Preliminary contract with a developer: differences vs the developer agreement, key clauses, deposit and timelines.
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FAQ: Apartment
Answers to the most common questions on this topic
On the secondary market you pay PCC of 2% of the transaction value. On the primary market — VAT (8% or 23%) is included in the price. Add notary fees and court charges.
PCC (civil law transaction tax) is 2% of the market value of a flat bought on the secondary market. The buyer pays it at the notary. Since 2024, individuals buying their first home are exempt from PCC.
The notary fee depends on the property value and is set by regulation. For a PLN 500,000 flat it is about PLN 2,770 + VAT. Add court fees for land register entry (PLN 200 + PLN 150 for a mortgage).
Check the land register (encumbrances, mortgages, third-party rights), a certificate of no rent arrears and the local zoning plan. On the primary market — review the developer's agreement and the escrow account.
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