Full cost of buying a new-build apartment in Poland

When you buy a new apartment from a Polish developer, VAT is already in the price and there is no 2% transfer tax (PCC). Your extra transaction costs are mainly notary and court fees, usually around 0.5–0.6% of the price. The largest addition is finishing: most new flats are sold in developer standard (stan deweloperski), without floors, a kitchen or bathroom fittings.

Do you pay PCC or VAT when buying from a developer?

You pay no 2% PCC, and no separate VAT: it is already in the developer’s price, at 8% for an apartment of up to 150 m². The only PCC exception is a sixth or further apartment in the same development, which is taxed at 6%.

VAT. Developer prices for consumers include VAT. An apartment of up to 150 m² of usable floor area is taxed at 8%. If it is larger, the part of the price for the area above 150 m² is taxed at 23%. On a zł 812,000 price for 54 m², the VAT inside the price is zł 60,148.15.

PCC (tax on civil-law transactions). A sale that is subject to VAT is excluded from PCC, so you do not pay the 2% that applies on the secondary market. There is one exception: if a buyer acquires a sixth or further apartment in buildings on the same plot, PCC of 6% applies to each such purchase.

Property tax. After the purchase you pay a small annual property tax to the municipality. You must file property information within 14 days of acquiring the apartment.

Who pays the notary for the development agreement?

You and the developer, in equal shares: by law the notary’s fee, the copies issued at signing and the court fees for the development agreement are split 50/50. The final deed is usually paid by the buyer. For a zł 812,000 apartment, your half of the maximum fee for the development agreement is zł 1,235.54 including VAT.

Notary fees in Poland are capped by regulation. The base cap for a value between zł 60,000 and zł 1,000,000 is zł 1,010 plus 0.4% of the amount above zł 60,000. For both the development agreement and the final deed of a residential unit, the cap is half of that base. VAT of 23% is added on top, and notaries may charge less.

• Development agreement (umowa deweloperska). By law the notary’s fee, the copies issued at signing and the court fees are shared equally between the developer and the buyer.
• Final deed (umowa przenosząca własność). Who pays is set by the agreement; it is usually the buyer.
• Copies of deeds (wypisy). Up to zł 6 net per started page.
• Land register application. The notary files it electronically and often charges for it; the cap for notarial acts not listed elsewhere is zł 200 net.

From 19 November 2026, when the buyer is a foreigner, the notary also charges a fee for placing the deed in an electronic repository that sends it to the Ministry of the Interior. The amount is to be set by regulation.

Court fees for the land register

Entries in the land register (księga wieczysta) are subject to fixed court fees, which the notary collects:

Developer Guarantee Fund

Since 1 July 2022, payments made under a development agreement go into an escrow account, and the developer pays a contribution to the Developer Guarantee Fund (Deweloperski Fundusz Gwarancyjny, DFG). The rate is 0.45% of each payment for an open escrow account and 0.1% for a closed one. The buyer is not charged this contribution.

How much does it cost to finish a new apartment?

As a rough 2026 estimate, finishing a 54 m² apartment in economy to mid-range standard costs about zł 70,000 to 162,000 on top of the price, and more for premium. Most new flats are sold in developer standard, so finishing is usually the largest extra cost.

There is no legal definition of developer standard; what you get is described in the prospectus and the agreement. Typically you receive plastered walls, screed, windows, an entrance door and utility connections, but no flooring, kitchen, bathroom tiles or fittings.

Estimate, not a quote: 2026 market reviews put finishing at roughly zł 1,300 to 3,000 per m² for economy to mid-range work and materials, with premium finishes above that. Furniture and appliances can add significantly. Some developers offer a turnkey package; compare its price with independent quotes.

Parking and storage

A parking space or storage room is usually priced separately. Since July 2025, developers must publish these prices on their website, all including VAT: the price per m² of each apartment; storage rooms and rights needed to use the apartment, if they are not in the main price; and any other payments. If the price in your agreement differs from the published one, you can demand the price that is more favourable to you.

Mortgage-related costs

If you borrow, add:

• down payment: usually at least 20% of the price; up to 90% loan-to-value is possible only with extra security such as insurance;
• bank costs: commission, property valuation, insurance and any higher margin until the mortgage is entered, all from the bank’s tariff;
• mortgage entry: zł 200 court fee and PCC, commonly zł 19;
• notary fee for the mortgage declaration: capped at a quarter of the base rate, calculated on the mortgage sum.

More in mortgage in Poland for foreigners.

Ongoing costs after you get the keys

• monthly advance payments to the residents’ association (wspólnota mieszkaniowa) for management and the repair fund, set by the association;
• utilities: electricity, heating, water and internet;
• annual property tax, set by the municipality within statutory maximums;
• home insurance, which the bank requires if you have a mortgage.

Ask the developer or the building manager for the expected monthly charges before you sign.

Worked example: zł 812,000, 54 m²

To work out your own total with your price, area and mortgage, use the full purchase cost calculator. The example below shows how the figures add up.

Assumptions: Warsaw-type new-build, 54 m², zł 812,000 gross (zł 15,037/m²), 8% VAT, maximum notary rates, cash purchase.

With a mortgage at 80% loan-to-value, the loan would be zł 649,600 and the down payment zł 162,400. Add zł 219 for the mortgage entry and PCC, and a notary fee for the mortgage declaration of up to zł 1,035.78 gross if the mortgage sum equalled the loan amount. Banks often set the mortgage sum higher, which raises this cap. Then add the bank’s own fees.