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Good to know Transfer tax: changes in purchase of real properties

Transfer tax: changes in purchase of real properties

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​by Maria Wośkowiak

4 October 2023


No transfer tax [Polish: podatek od czynności cywilnoprawnych, abbrev. PCC] on the purchase of the first home on the second-hand housing market applies since 31 August 2023. 
 
As a general rule, the transfer tax on civil law transactions is 2 percent of the price of the real property and in the case of a sales contract it must be paid by the purchaser. The relief exempts the purchase of a home on the second-hand market from the transfer tax. 
 
According to the new regulations, the acquisition of the following is exempt from transfer tax: 
 
  • the title to a flat that constitutes a separate real property,
  • the title to a residential single-family building, 
  • the cooperative member's title to a residential property being a flat or a residential single-family building. 
 
The new regulations apply only to natural persons who previously had neither the above rights nor a share in these rights, unless this share was 50 percent or less and was inherited. 
 

Changes for investors 

 
1 January 2024 will see also changes for those investing in real property. 
 
The tax rate on a contract concluded with the same buyer for the sale of the sixth and each subsequent flat in the same building(s) or an interest in such a flat will be 6 percent, whenever the buyer:
 
  • acquires at least six flats that constitute separate real properties in one or more buildings on the same land, subject to VAT, or shares in such flats;
  • or has already purchased at least five such flats or shares in them.
 
Consequently, the purchase of the sixth and each subsequent flat will be taxed twice – with VAT and transfer tax of 6 percent. 
 
If you are interested in the details, please do not hesitate to contact our experts.

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