Since 2016, every interested party, whether a private individual or a company, who comes from the European Union or Switzerland, can acquire Polish real estate under the same conditions as a local person. As usual, a purchase contract must be notarized by a notary.

Property transfer tax (in Poland a "stamp duty", officially called a tax on civil actions)

There is a so-called "tax on civil actions" - also called stamp duty - for existing real estate (used real estate) in Poland instead of the land transfer tax. As soon as the purchase agreement is concluded, this tax must be paid by the buyer at the local notary. From the purchase price are to be paid:

2 % for existing properties

0 % for new construction properties

Notary and land registry fees

These amount to approx. 50.00 € for entry in the land register and the notary costs range from 25.00 to 3,000.00 € (depending on the value of the property).

There is a fixed ceiling for notary fees in sales contracts in Poland. This is 3.000,00 €.

The

Ownership

is transferred to the purchaser not at the time of entry in the land register, but on the day of notarisation of the purchase contract.

Property tax

The property tax is low in Poland. The basis for calculating the property tax is the size of the plot. The municipalities are responsible for determining the amount of property tax. However, the maximum amount of tax is limited by a law on local taxes and fees.

For example, the property tax for a 100 sqm condominium in Warsaw was only € 18.00 for 2016.

The owner does not have to pay any property-related tax other than property tax.