Since 2016, any interested party...
... whether from the European Union or Switzerland, whether a private individual or a company, has been allowed to purchase Polish real estate under the same conditions as a local resident. As usual, a purchase contract must be notarised by a notary.
Real estate transfer tax (in Poland a "stamp duty", officially called tax on civil acts)
In Poland, instead of land transfer tax, there is a so-called "tax on civil acts" - also called stamp duty - for existing properties (used properties). As soon as the purchase contract is concluded, this tax must be paid by the buyer at the local notary. The following is payable from the purchase price
2 % for existing properties
0 % for newly built properties
Notary and land registry fees
These amount to approx. 50.00 € for entry in the land register and the notary's fees range from 25.00 to 3,000.00 € (depending on the value of the object).
In Poland there is a fixed maximum limit for notary fees for purchase contracts. This is € 3,000.00.
The
ownership
does not pass to the purchaser upon entry in the land register, but on the day of notarisation of the purchase contract.
Property tax
Property tax in Poland is low. The basis for calculating property tax is the size of the property. The municipalities are responsible for setting the amount of property tax. However, the maximum tax amount is limited by a law on local taxes and fees.
For example, the property tax for a 100 sqm condominium in Warsaw for 2016 was only € 18.00.
The owner does not have to pay any property-related tax other than the property tax.
