The price in the listing is only the start of the calculation. If you are looking from abroad at a developer’s flat for PLN 690,000, you need a figure you can fit into a budget: how much cash you will need on top of the price. Below is a formula that works it out for any price, three ready-made scenarios and the costs that only appear after you collect the keys. All amounts are as at October 2026, at maximum rates, and are own calculations based on the legislation. We describe the order of payments step by step in a separate purchase budget from reservation to deed; here we work out the total.
Basis: the Act of 20 May 2021 on the protection of the rights of buyers of residential units or single-family houses and on the Developer Guarantee Fund (consolidated text Dz.U. 2026 poz. 880).
What makes up the bill above the price-list price
Scroll the table sideways to see all columns.
| Item | Where to find it | Notes |
|---|---|---|
| Flat price | developer’s website price list, prospectus, agreement | with VAT (art. 19a ust. 1) |
| Storage unit, garage, parking space | price list, if not included in the price | VAT 8% or 23%, depending on the form of sale |
| Notary | maximum fee from the regulation | not in the price list |
| Court fees | fixed amounts under the Court Costs Act | not in the price list |
| Translator, power of attorney | depend on you | only if you do not read Polish or do not sign in person |
| Reservation fee | reservation agreement | not an extra cost: it is credited towards the price (art. 32 ust. 3) |
The formula: what you pay the notary and the court at any price
For a price between PLN 60,000 and PLN 1,000,000 the notarial fee is PLN 1,010 plus 0.4% of the amount above PLN 60,000 (§ 3 pkt 5 of the regulation on maximum notarial fees, consolidated text Dz.U. 2024 poz. 1566). The two deeds are charged from it as follows:
- the developer agreement (umowa deweloperska) is half of the fee (§ 6 pkt 15a), and the costs of this agreement are split equally between the developer and the buyer (art. 40 ust. 2 of the Developer Act);
- the agreement transferring ownership is also half of the fee (§ 6 pkt 16).
If the whole deed transferring ownership is on your side, the formula is:
buyer’s cost = (PLN 1,010 + 0.4% × (price − PLN 60,000)) × 0.75 × 1.23 + PLN 375
The PLN 375 is court fees: PLN 150 for entering the claim under the developer agreement (art. 43 pkt 3 of the Act on Court Costs in Civil Cases, half on the developer’s side, so PLN 75), PLN 100 for opening the land and mortgage register (księga wieczysta; art. 44 ust. 1 pkt 1) and PLN 200 for entering ownership (art. 42 ust. 1). Copies of the deeds are charged separately, PLN 6 net per page (§ 12).
Scroll the table sideways to see all columns.
| Flat price | Notarial fee | Notary with 23% VAT (75%) | Court | Total above the price |
|---|---|---|---|---|
| PLN 500,000 | PLN 2,770 | about PLN 2,555 | PLN 375 | about PLN 2,930 |
| PLN 690,000 | PLN 3,530 | about PLN 3,256 | PLN 375 | about PLN 3,630 |
| PLN 1,000,000 | PLN 4,770 | about PLN 4,400 | PLN 375 | about PLN 4,775 |
This is a ceiling, because notaries may charge less than the maximum rate. If the parking space is sold as a separate share in a garage, ask the notary how they will calculate the fee and entries for that item.
Three scenarios for a PLN 690,000 flat
Scroll the table sideways to see all columns.
| Scenario | What is added above the price | Total |
|---|---|---|
| A. Cash, no extras | notary and court by the formula | about PLN 3,630 |
| B. Mortgage, lien of PLN 400,000 | A plus PLN 200 for the mortgage entry, a mortgage fee of at most ¼ of the § 3 rate calculated on the mortgage amount, i.e. PLN 592.50 net (about PLN 729 with VAT), and PCC of 0.1% of the secured claim (PLN 400) | about PLN 4,960 |
| C. Remote purchase, cash | A plus a sworn translator and a power of attorney in the form of a deed | PLN 3,630 plus amounts not given in the fee schedule |
In scenario B the bank gives the mortgage amount. Basis: § 7 ust. 1 pkt 1 of the fee regulation, art. 42 ust. 1 of the Court Costs Act and art. 7 ust. 1 pkt 7 of the PCC Act; for a mortgage securing a claim of undetermined amount, PCC is PLN 19. In scenario C, agree the translator’s price and the form of the power of attorney with a Polish notary before the date of the deed.
What you pay extra for a parking space
Work out the extras from the price list separately. Example: a parking space for PLN 50,000 net.
- As a space in the common areas, or a right of exclusive use, sold with the flat, it follows the flat’s rate, currently 8%: PLN 54,000 gross.
- As a share in a separate garage unit with its own land and mortgage register, according to the judgment of the Voivodeship Administrative Court in Warsaw of 7 December 2009 (III SA/Wa 1110/09), 23%: PLN 61,500 gross.
The difference is PLN 7,500 (own calculation). The 8% rate applies on 7 October 2026 to flats up to 150 m² (art. 41 ust. 2 and 12–12c and art. 146ef of the VAT Act, consolidated text Dz.U. 2026 poz. 1263), but by 31 October 2026 the Minister of Finance publishes a notice on whether the period under art. 146ef ends. Check the rate again before the deed.
A developer may make the sale of a flat conditional on buying a parking space. The Supreme Court, in its judgment of 8 November 2012 (I CSK 49/12), held such a clause not to be prohibited. So ask, before the reservation agreement, which extras are compulsory. A sale with VAT is not subject to PCC (art. 2 pkt 4 lit. a of the PCC Act, consolidated text Dz.U. 2026 poz. 191), except 6% for the buyer of the sixth and each further unit in a building or on one plot (art. 7a).
Costs after you collect the keys
The bill does not end at the deed. Two examples you can calculate in advance:
- Property tax. The upper limit of the rate in 2026 is PLN 1.25 per m² for residential buildings and PLN 12.00 per m² for other buildings (M.P. 2025 poz. 726). From 1 January 2025 a garage in a residential block belongs to the residential part of the building (art. 1a ust. 2c of the Local Taxes and Fees Act, consolidated text Dz.U. 2025 poz. 707). For 50 m² that is at most PLN 62.50 a year at the maximum rate (own calculation); the actual rate is set by a city council resolution.
- Rent during construction. According to GUS (“Efekty działalności budowlanej w 2025 r.”, June 2026), the average multi-family building completed in 2025 took 24.8 months to build. If you live in Warsaw in rented accommodation, the rent for that time is part of the cost of the purchase: the months until handover multiplied by your rent.
What changes when you buy from abroad
Taxes on the purchase do not depend on citizenship, so the figures above apply to you as well. Three things are added.
- No MSWiA permit is needed for a flat. A foreigner acquires a self-contained residential unit without a permit (art. 8 ust. 1 pkt 1 of the Act on the acquisition of real estate by foreigners, consolidated text Dz.U. 2017 poz. 2278). The permit does not apply at all to citizens of EEA states and Switzerland (art. 8 ust. 2).
- A translator at the notary. The deed is drawn up in Polish; at a party’s request the notary also draws it up in a foreign language, alone or with a sworn translator (art. 2 § 3 and art. 87 § 1 pkt 1 of the Notaries Act, consolidated text Dz.U. 2026 poz. 614). Their fee is not in the fee schedule, so ask about the cost when you agree the date of the deed.
- Power of attorney. For an agreement in the form of a notarial deed, the power of attorney must take the same form (art. 99 § 1 and art. 158 of the Civil Code, consolidated text Dz.U. 2026 poz. 795). Agree the form with a notary in Poland before you pay for a document abroad.
The notary and the agent apply the AML Act (consolidated text Dz.U. 2025 poz. 644) and may ask about the origin of funds, including for a transaction of €15,000 or more (art. 34 ust. 1, art. 35 ust. 1). Gather documents on the source of the money before you reserve.
How to use these figures in practice
- Note from the developer’s price list the price of the flat, storage unit and parking space, with the date of printing.
- Put the price into the formula and add PLN 375 and, if relevant, scenario B.
- Add the translator and power of attorney if you buy remotely.
- Add rent for the construction period if you rent.
- The reservation fee is at most 1% of the price from the prospectus (art. 32 ust. 2): for PLN 690,000 at most PLN 6,900, credited towards the price.
Compare the result with the full-price calculator on a development’s page, for example on the NU! page in Wola. It uses maximum rates and fixed court fees, so it gives an order of magnitude; the exact amounts will come from the notary and the bank. We cover the extras from the price list in the article on extra charges in a developer’s price list. Where we get our prices is explained on the page about data sources.
FAQ
How much does buying a flat in Warsaw cost on top of the price list?
For a PLN 690,000 flat from a developer, with no mortgage and at maximum rates, the notary and court come to about PLN 3,630, excluding copies of the deeds (own calculation, as at October 2026). On top come the extras from the price list, such as a parking space or storage unit, and a translator and power of attorney if you buy remotely.
How do I calculate notary costs for a different flat price?
For a price between PLN 60,000 and PLN 1,000,000 the notarial fee is PLN 1,010 plus 0.4% of the amount above PLN 60,000 (§ 3 pkt 5 of the regulation on maximum notarial fees). The buyer pays 75% of that fee plus 23% VAT, plus PLN 375 in court fees. This assumes the whole deed transferring ownership is on the buyer’s side (own calculation, as at October 2026).
Does the developer show the price with VAT in the price list?
Yes. Prices in the price list on the developer’s website are given with VAT (art. 19a ust. 1 of the Developer Act, consolidated text Dz.U. 2026 poz. 880). On 7 October 2026 the VAT rate on flats up to 150 m² is 8% (VAT Act, consolidated text Dz.U. 2026 poz. 1263). Check the rate again before the deed, because the period under art. 146ef may end.
Does a foreigner pay more tax when buying from a developer?
No, taxes on the purchase do not depend on citizenship (legal position as at October 2026). A sale with VAT is not subject to PCC, except 6% for the buyer of the sixth and every further unit in a building or buildings on one plot (art. 7a of the PCC Act). A foreigner acquires a flat without a permit from the Ministry of the Interior and Administration (MSWiA) (art. 8 ust. 1 pkt 1 of the Act on the acquisition of real estate by foreigners).
How much property tax will I pay after collecting the flat?
The upper limit of the rate in 2026 is PLN 1.25 per m² for residential buildings and PLN 12.00 per m² for other buildings (notice M.P. 2025 poz. 726). A garage in a residential block counts towards the residential part from 1 January 2025 (art. 1a ust. 2c of the Local Taxes and Fees Act). For 50 m² that is at most PLN 62.50 a year at the maximum rate (own calculation). The actual rate is set by a city council resolution.
This text is for information only and is not legal advice. Legal position as at October 2026.
Chosen a flat and want to know the full price before you reserve? Write to us before your first contact with the developer’s sales office: we will register you there and go to the meeting with you. We will go through the information prospectus and the draft contract with you, including the compulsory extras and their prices, and point out what to ask the developer or a lawyer. We serve clients in seven languages. A buyer on the primary market does not pay us a fee. Our fee on the primary market comes from our agreements with developers. The agent is Vladyslav Moroz, a sole trader (JDG) with OC liability insurance.
Jawno · +48 692 649 839 · infojawno@gmail.com