Cheaper than London, structured differently, and it turns almost entirely on whether the seller is a developer.
Buyers arriving from London or New York tend to over-estimate Polish transaction costs, because they are budgeting against stamp duty regimes that run into double digits. Poland is cheaper than that, and the structure is different: what you pay depends almost entirely on whether the seller is a developer.
Buying from a private seller
The secondary market attracts transfer tax, PCC, at 2% of market value. The buyer pays it and the notary collects it at completion, so it is not something you can defer or negotiate. Note that the tax office assesses market value, not the price on the deed, and it will query a number that looks light.
Buying from a developer
New build is a VAT transaction rather than a PCC one, and the VAT is inside the headline price rather than added to it. The reduced rate applies up to a floor area threshold, with the standard rate on the excess above it, which is why very large new houses carry a heavier tax load per metre than the brochure implies.
Everything else
- Notary fee, on a regulated sliding scale that flattens at the top, plus VAT. Negotiable on large transactions
- Land register entry, a modest fixed court fee, and a second one if there is a mortgage
- Agency commission, commonly 2 to 3% plus VAT, and in Poland frequently charged to both sides
- Sworn translator, if you do not speak Polish. The notary will require one at signing
As a planning figure, budget 3 to 4% of the purchase price on a secondary market house, on top of the price and excluding your own agent. On a 5,000,000 zł house that is roughly 150,000 to 200,000 zł, most of it the transfer tax.
The number nobody budgets for is the gap between exchange and completion. Polish practice puts a preliminary agreement in front of the final deed, often with a deposit at 10%, and the tax and notary costs land at the second appointment rather than the first.
General guidance only. Rates, thresholds and fee scales change and the figures above are indicative. Confirm current rates with a Polish notary or tax adviser before you rely on them.