What the buying costs are made of
PCC tax (civil law transactions tax) is 2% of the market value of a flat bought on the secondary market. The notary collects it when the deed is signed. Since 31 August 2023, a buyer of their first flat or house is exempt if they have never owned a flat or house before (except a share of up to 50% received by inheritance). Buying from a developer, you pay no PCC because VAT is included in the price.
The notary fee (taksa notarialna) has a legal maximum, and for the sale of a residential unit the maximum is half the standard rate. 23% VAT is added. Notaries may charge less, so it pays to ask several offices.
Court fees are collected by the notary and passed to the court: PLN 200 to register ownership, PLN 200 to register a mortgage and PLN 100 to open a new land register.
A mortgage adds PLN 19 of PCC for establishing it, plus bank costs (arrangement fee, valuation, insurance) that this calculator does not include.