Notary fees

Maximum notary fee for a sale agreement, with VAT, and court fees for land and mortgage register entries.

introduction

A notary charges a fee that depends on the value of the agreement. A regulation sets the maximum rates; the notary may charge less. 23% VAT is added to the fee.

When buying real estate there are also court fees for entering ownership (PLN 200), entering a mortgage (PLN 200) and possibly opening a land and mortgage register (PLN 100), as well as the cost of copies of the deed.

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The button opens the print dialogue: choose “Save as PDF”. The result is an estimate and does not constitute tax advice. Status: October 2026.

laws in brief

What this calculator is based on

PoN

Notaries Act and notarial fee regulation

The maximum fee is set by a regulation of the Minister of Justice and depends on the value of the subject of the agreement.
The fee is subject to 23% VAT, plus court fees for the land and mortgage register entry and PCC.
The notary verifies the identity of the parties and reads the deed aloud; a foreign national needs a sworn interpreter.

The act in brief and the full text

Civil Code

The sale of real estate requires a notarial deed.
Claims between businesses are usually time-barred after 3 years.
Contracts may be concluded in any language; a sworn translation is required in court.

The act in brief and the full text

PCC

Tax on Civil Law Transactions Act

2% on the sale of real estate and movable property, 1% on the sale of other property rights (e.g. shares).
0.5% on articles of association and capital increases, 0.5% on loans (with exceptions).
For a notarial agreement the tax is collected by the notary; in other cases a PCC-3 return is filed within 14 days.

The act in brief and the full text

HLBC – Hexagon Law & Business Consulting · hello@hl-bc.com · +48 505 460 020. Estimated result, as of October 2026.