Exemption from 2% Tax on Real Estate Purchase in Poland
Tax on Real Estate Purchase – this new policy applies to those who are buying real estate in Poland for the first time on the secondary market. The tax is not collected from those who have not previously had:
- real estate in Poland.
- inheritance rights.
- shares in shared apartments or houses.
This initiative simplifies the process of purchasing apartments for both Poles and foreigners residing in Poland. Previously, when buying an apartment worth 100,000 euros, it was necessary to pay a PCC tax of 2,000 euros. Now this amount remains at the disposal of the buyer, which means savings of 2% of the property value.
It is also important to note that as of January 1, 2024, Poland will introduce a new PCC tax of 6% for those who purchase six or more apartments in one building or residential complex. This decision is aimed at limiting speculative real estate purchases.
If you purchase real estate on the primary market directly from the developer, a 2% tax is not collected from the buyer, as the developer already pays value-added tax (VAT) upon the sale of the property.
