2% on the sale of real estate and movable property, 1% on the sale of other property rights (e.g. shares).
Tax on Civil Law Transactions Act
Tax on contracts where no VAT applies: sale of real estate by a private individual, loans, articles of association.
- Summary
- PCC
- Adopted
- 9 September 2000
- Original publication
- Dz.U. 2000 nr 86 poz. 959
- Summary up to date as of
- October 2026
Key rules
PCC in brief
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.
Usually paid by the buyer or borrower.
Full text of the act
The current consolidated text and all amendments are available in ISAP, the official database of legal acts maintained by the Sejm.
Summary prepared by the HLBC team. Status: October 2026. This is general information, not legal advice.
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