Taxes on transactions

Property taxes depend on status: market, transaction side, residency and purchase purpose. A wrong choice of form costs more than the agency fee — we calculate before, not after.

On purchase

• secondary market: 2% PCC on market value, collected by the notary,
• primary market: 8% VAT included (units up to 150 m²; houses up to 300 m²), above the limit 23%,
• commercial from a company: 23% VAT — usually neutral for active VAT payers.

On sale

Selling within 5 years of acquisition: 19% PIT on the gain (reducible by costs: renovation, commission, purchase PCC). After 5 years there is no tax. Inheritance and donation have exemptions for closest family — notification within 6 months.

On rental

Lump-sum: 8.5% of revenue up to PLN 100,000, 12.5% above — no deductible costs. Alternatively the 12/32% scale with costs (interest, repairs, depreciation). For foreigners, tax residency and double-taxation treaties are key — Poland has them with ~90 countries.