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What additional costs entails a purchase of an apartment?



We have found an interesting advert, we have already seen an apartment, negotiated the price. The decision is made. We should remember, however, that the expenses connected with the apartment purchase include more than just its price.


Provided that our dream apartment costs PLN 300,000.00, the final price of its purchase would be approximately PLN 318,000. Why? Because of certain additional costs, that we should be aware of.


Tax on civil law transactions

This tax is payable always upon the purchase of the apartment from the secondary market (and from the primary market, if the developer company is not a registered VAT tax payer). The obligation to pay this tax appears always upon the performance of any civil act in law, meaning upon the conclusion of any contract, such as: sales, exchange, donation (if it includes the transfer of obligation or encumbrance i.e. easement), perpetual usufructure, pension payment, division of the inheritance, the annulment of  joint ownership (only if the  proceedings includes a repayment or a surcharge), marriage settlement, and also the establishment of chargeable usufructure, chargeable easement, and mortgage. The amount of tax payable due to the sale of a property equals 2 per cent of the property’s market value.


Notary fee

It serves as the notary’s salary for the performance of a certain civil act in law. Its amount is conditional on the price of property. The maximum wages of notary fee are specified by the provisions of law:


• up to PLN 3,000 (of the Subject Matter value) -> PLN 100 (of notary fee)

• PLN 3,000 to PLN 10,000 -> PLN 100  + 3 per cent of the amount over PLN 3,000

• PLN 10,000 to PLN 30,000  -> PLN 310 + 2 per cent of the amount over PLN 10,000

• PLN 30,000 to PLN 60,000 ->PLN 710 + 1 per cent of the amount over PLN 30,000

• PLN 60,000 to PLN 1,000,000 -> PLN 1,010 + 0.4 per cent of the amount over PLN 60,000

• PLN 1,000,000 to PLN 2,000,000 -> PLN 4,770 + 0.2 per cent of the amount over

PLN 1, 000,000

• over PLN 2,000,000 -> PLN 6,770 + 0.25 per cent of the amount over PLN 2,000,000.00, no more than PLN 10,000.00, and if the given act in law is included into the I tax group, within the meaning of the Act on Inheritance and Donation Tax, no more than PLN 7,500.


The abovementioned amounts of notary fee are a subject to the VAT tax payment, which is also paid by the buyer of the property. However, the law stipulates that the maximum notary fee shell be no higher than a half of the above presented values when the property is the Subject Matter of the agreement of: sales of the arable land included in the Agricultural Property Stock of the State Treasury, the disposal of a cooperative ownership right to a housing property, the disposal of the collective ownership right to a commercial property, the disposal of the right to a single-family house constructed by the housing co-operative body.


Land and mortgage register-related payments

Issues related with the Land and Mortgage Register also result in some payments made upon the purchase of the property.


The application for the entry in the Land and Mortgage Register costs PLN 200 (or PLN 150, if the entry concerns the rights to the arable land of max. 5 ha of the total area). In addition, each encumbrance established in the register (i.e. easement, personal usufructure and other claims) has its cost specified by the provisions of law. If our property is not included in the Land and Mortgage Register yet, the first entry costs PLN 60.


The final price of the transaction will increase, if we have decided to use help of the Real Estate Agent, as we have to pay the agent’s commission (usually a few per cent of the price of the property), which serves as the salary for their professional assistance.


In conclusion, we should always calculate the additional payments we will be obliged to make in case we decide to purchase an apartment or any other property.


Jakub Jastrzębski


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