{"id":471,"date":"2026-02-21T17:38:47","date_gmt":"2026-02-21T14:38:47","guid":{"rendered":"https:\/\/rutkowskihome.pl\/?p=471"},"modified":"2026-02-21T17:38:48","modified_gmt":"2026-02-21T14:38:48","slug":"nalogi-pri-pokupke-i-prodazhe-nedvizhimosti-v-polshe-v-2026-godu","status":"publish","type":"post","link":"https:\/\/rutkowskihome.pl\/en\/finansy\/nalogi-pri-pokupke-i-prodazhe-nedvizhimosti-v-polshe-v-2026-godu\/","title":{"rendered":"Taxes on buying and selling real estate in Poland in 2026"},"content":{"rendered":"<h2 class=\"wp-block-heading\">A Complete Guide for Buyers and Investors<\/h2>\n\n\n\n<p><a href=\"https:\/\/rutkowskihome.pl\/en\/uslugi\/pokupka-i-prodazha-nedvizhimosti\/\" data-type=\"page\" data-id=\"16\">Buying real estate in Poland <\/a>\u2014 is an important step, but many people forget about taxes.<br>Namely, taxes can greatly affect the final cost of an apartment or house.<\/p>\n\n\n\n<p>In this article we will analyze in simple terms:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>What taxes are paid when purchasing real estate in Poland?<\/li>\n\n\n\n<li>When is PCC 2% paid and when is it not?<\/li>\n\n\n\n<li>annual property tax<\/li>\n\n\n\n<li>tax on the sale of an apartment<\/li>\n\n\n\n<li>How to avoid paying sales tax after 5 years<\/li>\n\n\n\n<li>How to get a tax exemption<\/li>\n<\/ul>\n\n\n\n<p>The article is relevant for 2026 and is suitable for both Polish citizens and foreigners.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Taxes when buying real estate in Poland<\/h1>\n\n\n\n<p>When buying an apartment or house in Poland, there are several mandatory payments.<br>The main one is - <strong>PCC tax (podatek od czynno\u015bci cywilnoprawnych)<\/strong>.<\/p>\n\n\n\n<p>But it is not always paid.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">What is the PCC 2% tax?<\/h1>\n\n\n\n<p>PCC is a tax on the purchase of real estate on the secondary market.<\/p>\n\n\n\n<p>Size:<br><strong>2% from the property value<\/strong><\/p>\n\n\n\n<p>Example:<br>Apartment 600,000 z\u0142<br>PCC = 12,000 z\u0142<\/p>\n\n\n\n<p>Paid once upon purchase from a Notary during signing of the purchase and sale agreement.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">When is PCC 2% paid?<\/h1>\n\n\n\n<p>Tax is paid if:<\/p>\n\n\n\n<p>\u2714 Buy an apartment on the secondary market<br>\u2714 you buy a house from a private individual<br>\u2714 Buy real estate without VAT<br>\u2714 Buying investment property<\/p>\n\n\n\n<p>Simply put:<br><strong>If you&#039;re not buying from a developer, there&#039;s almost always a PCC.<\/strong><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">When PCC is not paid<\/h1>\n\n\n\n<p>There are important exceptions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1\ufe0f\u20e3 Purchase from a developer (primary market)<\/h2>\n\n\n\n<p>If you are buying a new apartment from a developer:<\/p>\n\n\n\n<p>\ud83d\udc49 PCC = 0<br>Because the price already includes VAT (usually 8%).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2\ufe0f\u20e3 First Apartment - PCC Release (Important)<\/h2>\n\n\n\n<p>The following program has been in effect since 2023:<\/p>\n\n\n\n<p>If you buy <strong>first property<\/strong><br>and have not previously owned housing:<\/p>\n\n\n\n<p>\ud83d\udc49 PCC is not paid<\/p>\n\n\n\n<p>Conditions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>purchase for oneself<\/li>\n\n\n\n<li>there was no property previously<\/li>\n\n\n\n<li>there was no share greater than 50%<\/li>\n<\/ul>\n\n\n\n<p>This is a saving of thousands of zlotys.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3\ufe0f\u20e3 Buying multiple apartments<\/h2>\n\n\n\n<p>If you buy 6 or more apartments (investor)<br>Sometimes the PCC may be higher or the rules may be different.<\/p>\n\n\n\n<p>But this concerns investors.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Additional costs when purchasing<\/h1>\n\n\n\n<p>Besides taxes there are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>notary<\/li>\n\n\n\n<li>wpis do <a href=\"https:\/\/rutkowskihome.pl\/en\/o-nedvizhimosti\/ksiega-wieczysta-chto-eto-takoe-i-pochemu-bez-neyo-nelzya-pokupat-nedvizhimost-v-polshe\/\" data-type=\"post\" data-id=\"352\">ksi\u0119gi wieczystej<\/a><\/li>\n\n\n\n<li>mortgage fees<\/li>\n\n\n\n<li>agency commission<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/rutkowskihome.pl\/en\/finansy\/skrytye-rashody-pri-pokupke-nedvizhimosti-v-polshe-skolko-nuzhno-deneg-na-samom-dele\/\" data-type=\"post\" data-id=\"335\">Usually additionally<\/a>:<br><strong>2\u20135% real estate value<\/strong><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Annual property tax in Poland<\/h1>\n\n\n\n<p>After purchase, each owner pays an annual tax.<\/p>\n\n\n\n<p>It&#039;s called:<br><strong>podatek od nieruchomo\u015bci<\/strong><\/p>\n\n\n\n<p>Paid to the gmina (city).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How much is the tax?<\/h2>\n\n\n\n<p>Small.<\/p>\n\n\n\n<p>Example per year:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>apartment 50\u201370 m\u00b2 \u2192 100\u2013300 z\u0142<\/li>\n\n\n\n<li>house \u2192 300\u20131000 z\u0142<\/li>\n\n\n\n<li>commercial real estate \u2192 more<\/li>\n<\/ul>\n\n\n\n<p>The city sets the rate.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">When is it paid?<\/h2>\n\n\n\n<p>Usually:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>once a year<br>or<\/li>\n\n\n\n<li>4 payments per year<\/li>\n<\/ul>\n\n\n\n<p>The receipt comes by mail.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Tax on the sale of real estate in Poland<\/h1>\n\n\n\n<p>This is important.<\/p>\n\n\n\n<p>If you sell real estate, there may be a tax.<\/p>\n\n\n\n<p>It&#039;s called:<br><strong>podatek dochodowy od sprzeda\u017cy nieruchomo\u015bci<\/strong><\/p>\n\n\n\n<p>Bid:<br><strong>19% from profit<\/strong><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">When is tax paid on a sale?<\/h1>\n\n\n\n<p>If you sold the property<br><strong>earlier than 5 years after purchase.<\/strong><\/p>\n\n\n\n<p>The term is considered:<br>since the end of the year of purchase.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Example<\/h3>\n\n\n\n<p>Purchased: March 2023<br>5 years are counted from December 31, 2023<br>Tax-free sales: from 2029<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">If more than 5 years have passed<\/h1>\n\n\n\n<p>\ud83d\udc49 Tax = 0%<br>Can be sold tax-free.<\/p>\n\n\n\n<p>This is the main rule for investors.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">How is tax 19% calculated?<\/h1>\n\n\n\n<p><strong>The tax is not paid on the sales price,<br>and from the profit.<\/strong><\/p>\n\n\n\n<p>Formula:<\/p>\n\n\n\n<p>Selling price<br>\u2013 purchase price<br>\u2013 expenses (repairs, notary, agency)<br>= profit<br>\u00d7 19%<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Example<\/h3>\n\n\n\n<p>Bought: 400,000 z\u0142<br>Sold: 550,000 z\u0142<\/p>\n\n\n\n<p>Profit: 150,000 z\u0142<br>Tax: 28,500 z\u0142<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">How to avoid paying taxes on a sale for up to 5 years<\/h1>\n\n\n\n<p>There is a legal way.<\/p>\n\n\n\n<p>If you sell before 5 years<br>but use the money to improve your living conditions.<\/p>\n\n\n\n<p>It&#039;s called:<\/p>\n\n\n\n<p><strong>ulga mieszkaniowa<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">When the exemption is in effect<\/h2>\n\n\n\n<p>Tax is not paid if the proceeds from the sale were used for:<\/p>\n\n\n\n<p>\u2714 purchasing a new apartment<br>\u2714 buying a house<br>\u2714 house construction<br>\u2714 renovation of your property<br>\u2714 repayment of a housing mortgage<\/p>\n\n\n\n<p>Important:<br>the money must be used<br>for their housing purposes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Term of use of money<\/h2>\n\n\n\n<p>Do you have:<br><strong>3 years after sale<\/strong><\/p>\n\n\n\n<p>To spend money on housing.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Example<\/h3>\n\n\n\n<p>Sold the apartment in 2026<br>You need to buy a home or invest in renovations by the end of 2029.<\/p>\n\n\n\n<p>Then the tax is 19% = 0.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">What expenses can be taken into account?<\/h1>\n\n\n\n<p>You can reduce the tax:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>repair<\/li>\n\n\n\n<li>notary<\/li>\n\n\n\n<li>agency commission<\/li>\n\n\n\n<li>built-in furniture<\/li>\n\n\n\n<li>technology (partially)<\/li>\n\n\n\n<li>housing improvements<\/li>\n<\/ul>\n\n\n\n<p>It is necessary to keep receipts and invoices.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Common mistakes sellers make<\/h1>\n\n\n\n<p>\u274c They don&#039;t know about 5 years<br>\u274c don&#039;t use ulg\u0119 mieszkaniow\u0105<br>\u274c don&#039;t keep receipts<br>\u274c They calculate the deadline incorrectly<br>\u274c They pay taxes in vain<\/p>\n\n\n\n<p>Sometimes you can save tens of thousands of zlotys.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Taxes on a sale with a mortgage<\/h1>\n\n\n\n<p>If the apartment is mortgaged:<\/p>\n\n\n\n<p>can be sold<br>but the bank must give consent.<\/p>\n\n\n\n<p>The tax is calculated in the standard manner.<\/p>\n\n\n\n<p>If the money goes towards a new apartment -<br>you can avoid tax.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Summary: Main Property Taxes in Poland<\/h1>\n\n\n\n<h3 class=\"wp-block-heading\">When purchasing:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>PCC 2% (aftermarket)<\/li>\n\n\n\n<li>0% PCC (first home or developer)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Every year:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>property tax (small)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">When selling:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>19% if &lt;5 years<\/li>\n\n\n\n<li>0% if &gt;5 years<\/li>\n\n\n\n<li>0% if the money is for your own home<\/li>\n<\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">Are you planning to buy or sell real estate in Poland?<\/h1>\n\n\n\n<p>Before making a deal, it is important to calculate:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>all taxes<\/li>\n\n\n\n<li>expenses<\/li>\n\n\n\n<li>mortgage<\/li>\n\n\n\n<li>real profit<\/li>\n\n\n\n<li>opportunity to avoid taxes<\/li>\n<\/ul>\n\n\n\n<p>Consulting a specialist can help you save thousands of zlotys.<\/p>\n\n\n\n<p><a href=\"https:\/\/rutkowskihome.pl\/en\/kontakty\/\" data-type=\"page\" data-id=\"30\">Get a quote before buying or selling real estate<br>and learn all the tax nuances specific to your situation<\/a>.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u041f\u043e\u043b\u043d\u044b\u0439 \u0433\u0438\u0434 \u0434\u043b\u044f \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u0435\u0439 \u0438 \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u043e\u0432 \u041f\u043e\u043a\u0443\u043f\u043a\u0430 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u0432 \u041f\u043e\u043b\u044c\u0448\u0435 \u2014 \u0432\u0430\u0436\u043d\u044b\u0439 \u0448\u0430\u0433, \u043d\u043e \u043c\u043d\u043e\u0433\u0438\u0435 \u0437\u0430\u0431\u044b\u0432\u0430\u044e\u0442 \u043e \u043d\u0430\u043b\u043e\u0433\u0430\u0445.\u0410 \u0438\u043c\u0435\u043d\u043d\u043e \u043d\u0430\u043b\u043e\u0433\u0438<\/p>","protected":false},"author":1,"featured_media":472,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-471","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finansy"],"_links":{"self":[{"href":"https:\/\/rutkowskihome.pl\/en\/wp-json\/wp\/v2\/posts\/471","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rutkowskihome.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rutkowskihome.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rutkowskihome.pl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rutkowskihome.pl\/en\/wp-json\/wp\/v2\/comments?post=471"}],"version-history":[{"count":1,"href":"https:\/\/rutkowskihome.pl\/en\/wp-json\/wp\/v2\/posts\/471\/revisions"}],"predecessor-version":[{"id":473,"href":"https:\/\/rutkowskihome.pl\/en\/wp-json\/wp\/v2\/posts\/471\/revisions\/473"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rutkowskihome.pl\/en\/wp-json\/wp\/v2\/media\/472"}],"wp:attachment":[{"href":"https:\/\/rutkowskihome.pl\/en\/wp-json\/wp\/v2\/media?parent=471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rutkowskihome.pl\/en\/wp-json\/wp\/v2\/categories?post=471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rutkowskihome.pl\/en\/wp-json\/wp\/v2\/tags?post=471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}