New build or resale flat in Poland: what really differs

A new flat from a developer costs less in taxes and fees: VAT is already in the price and you pay no 2% civil transactions tax (PCC). It comes with a statutory handover inspection, an escrow account for your payments and a five-year liability for defects that cannot be limited. A resale flat is usually finished, becomes yours at the deed and is priced by negotiation, but you pay 2% PCC unless it is your first home.

New build means the primary market (rynek pierwotny): you buy from a developer under the Developer Act. Resale means the secondary market (rynek wtórny): you buy a flat that already has an owner, usually a private person.

New build vs resale flat: the main differences

Do you pay PCC on a resale flat?

Yes, as a rule: the buyer pays 2% of the market value and the notary collects it at the deed. A first home is exempt: no PCC is due if, on the day of the sale and before it, you have never had ownership of a flat or a house, or a cooperative ownership right (spółdzielcze własnościowe prawo do lokalu), or a share in any of them. An inherited share of up to 50% does not count.

If you buy together with someone who does not meet this condition, for example a spouse who already owned a flat, ask the notary how the exemption applies: tax authorities and courts have treated such purchases differently. If the seller is a company, whether PCC or VAT applies depends on the VAT treatment of that sale. The notary checks this before the deed.

A new flat bought from a developer is sold with VAT, so there is no PCC. The one exception is the sixth and every later VAT-taxed flat bought by the same buyer in buildings on the same plot: each of those is taxed at 6% PCC.

Which is cheaper in total? A worked example

Take a 50 m² flat for zł 600,000, bought for cash at the maximum notary fees. The maximum fee for each deed here is half of zł 3,170, so zł 1,585 net plus 23% VAT, which is zł 1,949.55.

Add the cost of copies of the deed and the notary’s land register application in both cases. The tax saving on a new build is real, but finishing usually costs far more than it. A resale flat in good condition can be the cheaper option overall. A flat that needs renovation may not be. Our guide to the full cost of buying a new build and the calculator break down the new-build side.

Who is liable for defects, and for how long?

In both cases the seller is liable for physical defects found within five years of handing the flat over (rękojmia under the Civil Code). The difference is whether this can be limited.

• From a developer. You are a consumer buying from a business, so the liability cannot be limited or excluded. Before the deed you also have the statutory handover inspection: the developer must answer the defects you record within 14 days and fix the accepted ones within 30 days. Our guide to the handover inspection explains each step.
• From a private seller. The five-year liability applies by default, but the agreement may limit or exclude it, for example by stating that you accept the flat in its visible condition. Such a clause does not protect a seller who deliberately concealed a defect. Read this part of the deed before signing.

In both cases you can ask for a repair, a lower price or, for a defect that is not minor, withdraw from the agreement.

How long does each take?

A new flat is often bought before it is finished. You sign the development agreement and pay in stages into the escrow account. The developer must transfer ownership by the date in the agreement. If it is late, you can set a 120-day deadline and then withdraw, keeping your claim to any contractual penalty.

A resale purchase is usually faster, because the flat already exists. You sign a preliminary agreement, often with a deposit, then the sale deed once the mortgage is approved and the documents are ready. If you pay a deposit called a zadatek and then back out, the seller keeps it. If the seller backs out, you can claim double.

What to check before you buy a resale flat

1. The land register (księga wieczysta). Check that the seller is the owner and read the mortgages and rights of other people. Our guide on how to check a land register online shows how. A cooperative ownership right may have no land register at all, so ask the cooperative for a certificate.
2. Debts. Ask the seller for a certificate from the homeowners’ association (wspólnota) or the cooperative that there are no arrears.
3. Who is registered there. Ask for confirmation that no one is registered as living in the flat, or agree in the deed when they will leave.
4. The deposit terms. A deposit called a zadatek and an advance (zaliczka) have different consequences. Check which one the preliminary agreement uses.
5. The agent. If an agent is involved, the brokerage agreement (umowa pośrednictwa) must be in writing or in electronic form, and the agent must attach a copy of its professional liability insurance (OC). The commission is whatever that agreement says.

How this relates to Havkey

Havkey’s trust levels apply to new-build projects and their developers. Each check is dated, and how we verify lists what each level covers. Havkey also shows resale flats from agencies and agents in the resale listings. For those, Havkey checks the seller’s company in the public register and the agent’s OC insurance, not the flat itself. Check the land register of a resale flat yourself.