PCC tax

Tax on civil law transactions: property purchase, loans, articles of association, mortgages.

introduction

PCC is paid, among other things, when buying real estate or goods from a person who is not a VAT taxpayer, on loans, articles of association and the creation of a mortgage.

For a purchase at a notary, the tax is collected by the notary. In other cases a PCC-3 return is filed within 14 days. An exemption may be available for a first home bought by a natural person.

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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

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

Tax Ordinance

A tax liability becomes time-barred 5 years after the end of the year in which the payment deadline passed.
An individual tax ruling from the KIS protects a taxpayer who complies with it.
Members of the management board are liable for the company’s tax arrears.

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.