First home: how to avoid the 2% PCC tax
Buying your first flat on the secondary market? You may save 2% of the price thanks to the PCC exemption.
Kready · 2026-09-01
On the secondary market the buyer normally pays 2% tax on civil law transactions (PCC). On a 600,000 zł flat that's 12,000 zł.
Who is exempt
Since 2023 the tax is not paid when you buy your first residential property – a flat or a house – on the secondary market. In simple terms, you must not have owned (or co-owned) a flat or a house before.
Conditions to check
- previous co-ownership of a flat or a house (e.g. an inherited share) can remove the right to the exemption – there are some exceptions,
- the exemption applies to residential property, not e.g. a garage bought separately,
- the buyer signs a declaration at the notary.
Does it apply to foreigners?
The exemption is about owning property – not citizenship. Owning property abroad may matter, so discuss your case with the notary before signing.
Primary market
When buying from a developer there's no PCC at all – VAT is included in the price.
In the calculator, tick "This is my first property" in the property step and the PCC is removed from the cost estimate.
General information, not tax advice – the notary will confirm your right to the exemption.