We use cookies to personalise the website and offer you the greatest added value. They are, among other purposes, used to analyse visitor usage in order to improve the website for you. By using this website, you agree to their use. Further information can be found in our data privacy statement.

Transfer tax: changes in purchase of real properties


​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.


Contact Person Picture

Monika Bartosiewicz

Tax adviser (Poland)

Associate Partner

Send inquiry


Deutschland Weltweit Search Menu