You have your eye on a resale flat, and the agency tells you before or after the viewing that it also charges the buyer a commission. It does not have to be so. The Real Estate Management Act (ustawa o gospodarce nieruchomościami) does not settle who pays the agent or how much. In art. 180 sec. 3 it only requires that the brokerage agreement set out the scope of the agent’s activities and be made in writing or in electronic form (legal position as of October 2026). Your duty to pay a commission therefore arises only from your own brokerage agreement. Its wording decides the amount, the date and what you are paying for. Today an agency may take a fee from both sides of a transaction. The government draft UD424 is meant to change that, but it is not yet in force.
Legal basis: the Real Estate Management Act, consolidated text Dz.U. 2026 item 399 (u.g.n.), and the Civil Code, consolidated text Dz.U. 2026 item 795 (k.c.). Rules, amounts and market data are given as of October 2026.
Who pays the commission: you, the seller or both
Brokerage in real estate means paid activities aimed at other persons concluding contracts, including the sale of a flat or of a cooperative ownership right to a unit (art. 179b u.g.n.). The Act thus makes clear that the agent works for a fee, but it does not say which party pays it. It sets neither a rate nor an upper limit.
In practice you will meet three arrangements:
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| Arrangement | Who signs the brokerage agreement | What it means for you |
|---|---|---|
| The seller pays | the seller only | you are not the agency’s client and you pay it no fee |
| The buyer pays | you | you pay under your agreement |
| Both sides pay | the seller and you, two separate agreements | you pay, and the agency is also paid by the other side |
A brokerage agreement requires writing or electronic form, otherwise it is invalid (art. 180 sec. 3 u.g.n.). Electronic form means a qualified electronic signature (art. 78¹ § 1 k.c.). A scan of a signed agreement sent by email gives only the documentary form (art. 77² k.c.). A verbal agreement, a text message or an “OK” in an email is therefore not a valid brokerage agreement.
Opinions differ on who should pay. In an OnGeo survey (17.12.2025), 51% of respondents thought only the seller should pay the commission and 38% thought both sides should. These are respondents’ views on how it ought to be, not a description of market practice.
How much an estate agent charges a buyer in Warsaw
The law sets no rate. Industry portals publish data on commissions, so read them together with the date and the method:
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| Source | Date | What it reports |
|---|---|---|
| OnGeo | 17.12.2025 | commission usually 2–5% of the price, 3–5% in Warsaw |
| SonarHome (survey of sellers) | 8.01.2026 | 45% of sellers paid 1–2% of the value and 31% paid 3–4%; for a typical 60 m² flat in Warsaw that is about PLN 18,000 |
Both figures are market ranges, not a price list. The SonarHome data concern commissions paid by sellers, not by buyers. The rate depends on the agreement and can be negotiated.
What does that come to in zloty? An example for a flat priced at PLN 800,000 (own calculation, VAT 23%, as of October 2026):
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| Rate in the agreement | Net | Gross (with 23% VAT) |
|---|---|---|
| 1% | PLN 8,000 | PLN 9,840 |
| 3% | PLN 24,000 | PLN 29,520 |
| 5% | PLN 40,000 | PLN 49,200 |
For comparison, at the same price the tax on civil-law transactions (PCC) is 2% of market value, that is PLN 16,000, collected by the notary (art. 7 sec. 1 pt 1 lit. a, art. 10 sec. 2 of the PCC Act, consolidated text Dz.U. 2026 item 191). A buyer of a first flat may be exempt from PCC (art. 9 pt 17). The maximum notarial fee for a sale agreement for a flat worth PLN 800,000 is PLN 1,985 net plus VAT (§ 3 pt 5 and § 6 pt 19 of the regulation on maximum notarial fees, consolidated text Dz.U. 2024 item 1566). The agent’s commission can therefore be the largest cost of the transaction after the price of the flat. Work it out before you sign.
Net or gross: VAT in the commission
Brokerage services are subject to VAT at 23%. An agent may, however, use the small-business exemption if the value of sales does not exceed PLN 240,000 a year (art. 113 sec. 1 of the VAT Act, consolidated text Dz.U. 2026 item 1263; the limit applies from 1.01.2026 under Dz.U. 2025 item 896). Real estate brokerage is not among the services excluded from the exemption (art. 113 sec. 13).
That is why one agency will quote a rate including VAT and another without it. As early as 2018 the consumer protection authority UOKiK reminded the public that the commission should be stated clearly and include VAT. Where you conclude an agreement at a distance or away from business premises, for example during a viewing, the agent must give you the total price of the service including taxes no later than when you express your will to conclude the agreement (art. 12 sec. 1 pt 5 of the Consumer Rights Act, consolidated text Dz.U. 2026 item 1244).
A practical tip: ask for a gross amount in zloty in the agreement, or a percentage rate marked “plus 23% VAT” with a worked example. At 3% of PLN 800,000, “3%” versus “3% + VAT” is a difference of PLN 5,520.
What you are actually paying for
The Act requires the brokerage agreement to set out the scope of the agent’s activities (art. 180 sec. 3 u.g.n.). If the scope is described only in general terms, such as “brokerage in acquiring real estate”, it is hard to judge afterwards whether the service was performed. Before signing, ask whether the agent:
- searches for offers by your criteria or shows only flats from its own portfolio;
- arranges viewings and talks with the seller;
- checks the legal status of the flat. An agent has the right to inspect land and mortgage registers (księga wieczysta), the cadastre, registers, population records and energy performance certificates (art. 181a u.g.n.);
- prepares documents for the preliminary agreement and the notarial deed;
- attends the signing of the agreements.
Write these activities into the agreement. What to check in the flat itself and its land and mortgage register is covered in our piece on what to check in a resale flat before the preliminary agreement.
When you pay and what if the deal falls through
The Real Estate Management Act does not say when the fee falls due. The agreement sets it. Before signing, check:
- Time of payment. Is the fee due only after the notarial deed of sale, or already after the preliminary agreement? If earlier, find out what happens to the commission if the sale agreement is never concluded.
- Exclusivity. According to UOKiK, an exclusive agreement covers only the brokerage service. UOKiK found a demand for a commission for a counterparty the client found alone to be unlawful (decision RBG-36/2014 of 19.11.2014 on “regardless of how contact was made” clauses).
- Commission after the agreement ends. A clause on commission “regardless of how the counterparty was found” and after the agreement has ended, without limits, was entered in the register of prohibited clauses (no. 2512 of 19.09.2011, case ref. XVII AmC 1786/09). If an agreement provides for a commission after it ends, it is safer when it names a specific period and covers only flats the agent showed you.
- Late payment. A contractual penalty may secure only a non-monetary obligation (art. 483 § 1 k.c.), and paying a fee is a monetary obligation. For late payment, interest is due, not a contractual penalty.
If you sign during a viewing at the flat rather than at the agent’s office, you conclude the agreement away from business premises. You may withdraw from it within 14 days (art. 2 pt 2 lit. a and art. 27 sec. 1 of the Consumer Rights Act). That right does not apply where the agent has fully performed the service with your express prior consent, having informed you beforehand that you lose the right of withdrawal (art. 38 sec. 1 pt 1). More in our piece on what to check in a brokerage agreement before signing.
Where to see the rate before you sign
The Regulation of the Minister of Development and Technology of 19.12.2022 on displaying prices of goods and services (Dz.U. 2022 item 2776) requires a price list of services to be available at the place where they are provided, in an accessible and clearly visible spot (§ 11 sec. 1). Where a service is provided only at the consumer’s premises, the price list must be given in writing or electronically before it is performed (§ 11 sec. 2). Percentage rates may be given if they cover all components of the price (§ 10 sec. 2).
The regulation does not require the rate to be published on a website. If you cannot see the rate in the advert, ask for the price list in writing before the viewing. Then you can compare costs before you sign anything.
If you are a foreigner
If you find Polish hard to read, four of the rules above matter most:
- without writing or electronic form the agreement is invalid (art. 180 sec. 3 u.g.n.), so a verbal “yes” does not bind you;
- the agent must state the total price of the service including taxes no later than when you express your will to conclude the agreement away from the office or at a distance (art. 12 sec. 1 pt 5 of the Consumer Rights Act);
- you can ask for the price list in writing before the viewing (§ 11 sec. 2 of the regulation);
- an agreement signed during a viewing away from the office can be withdrawn from within 14 days, if the service has not yet been fully performed with your consent (art. 27 sec. 1 and art. 38 sec. 1 pt 1).
So do not sign a text on the spot. Ask for the draft agreement in advance, put the questions from the list below in writing and keep the answers.
How to talk about the commission before signing
The commission is a matter of the agreement, so it can be discussed. In the OnGeo survey (17.12.2025), 64% of people who tried to lower the commission got a lower rate. That is a portal survey result, not a guarantee.
Ask the agency six questions and request written answers:
- Does the agency have a brokerage agreement with the seller of this flat, and does the seller also pay a fee?
- How much is my fee, in zloty, net and gross?
- Which specific activities am I paying for?
- When does the fee fall due, and what if there is no notarial deed?
- Is the agreement exclusive, for how long, and how do I terminate it?
- Will I get a copy of the agent’s liability insurance (OC) policy as an annex to the agreement (art. 181 sec. 3a u.g.n.)?
How it works with us
When you buy on the primary market, the buyer pays us no fee (0%). Details are in our guide on what an agent costs when you buy from a developer.
On the secondary market, the fee and who pays it are set in the brokerage agreement before we start working together. The agent is Vladyslav Moroz (sole proprietorship) with the mandatory OC insurance. We work in 7 languages. The scope of help is described on the page how we help when you buy a flat, and listings are in the section resale flats in Warsaw.
What draft UD424 would change if it enters into force
The Minister of Finance and Economy has prepared a draft amendment to the Real Estate Management Act (UD424, draft of 2.09.2026). The main proposals:
- “the fee is due only from one of the parties to the same transaction” (proposed art. 180 sec. 3);
- an advert for a property may be published only after the brokerage agreement has been concluded (proposed sec. 3d);
- fines of two to five times the average monthly salary (proposed art. 198d);
- a 6-month vacatio legis.
As of 7.10.2026 the draft has the status “open” at the Government Legislation Centre. The stages of consultation, public consultation and opinions show a last-modified date of 4.09.2026, and the draft has not reached the Sejm. It is not in force today. Under the draft, brokerage agreements concluded before the changes enter into force and still running remain subject to the previous rules (art. 2 of the draft), but the draft may still change.
FAQ
Does the buyer always pay the estate agent a commission in Poland?
No. The Real Estate Management Act does not say who pays the agent or how much (art. 180 sec. 3, legal position as of October 2026). The brokerage agreement decides. If the agency works under a contract with the seller and you sign no brokerage agreement, you are not its client. The agreement must be in writing or in electronic form, otherwise it is invalid.
How much does an estate agent charge a buyer in Warsaw?
The law sets neither a rate nor a cap. According to OnGeo (17.12.2025), the commission is usually 2–5% of the price, and 3–5% in Warsaw. In a SonarHome survey of sellers (8.01.2026), 45% paid 1–2% and 31% paid 3–4% of the price. These are rates paid by sellers, and they come from portals, not from official statistics. For a flat priced at PLN 800,000, every 1% is PLN 8,000 net.
Is VAT included in the agent’s commission?
It depends on the agent. Real estate brokerage is subject to 23% VAT. An agent may, however, use the small-business exemption if sales do not exceed PLN 240,000 a year (art. 113 sec. 1 of the VAT Act, limit from 1.01.2026). So check in the agreement whether the amount is net or gross. At 3% of PLN 800,000 the difference is PLN 5,520.
When is the agent’s commission paid?
The brokerage agreement sets the payment date. The Real Estate Management Act does not (legal position as of October 2026). Before signing, check whether the fee falls due only after the notarial deed of sale or already after the preliminary agreement, and what happens if the deal falls through. For late payment, interest is due, not a contractual penalty (art. 483 § 1 of the Civil Code).
Can an agent take a commission from both the buyer and the seller?
Current rules do not forbid it. The government draft amendment UD424 (draft of 2.09.2026) provides that the fee is due from only one party to the same transaction. As of 7.10.2026 the draft has the status “open” and has not reached the Sejm, so it is not in force. Ask the agency directly whether it also takes a fee from the seller.
Has an agency given you an agreement with a buyer’s commission to sign? Write to us before you sign it. Send the link to the advert, and we will say how we can help with this flat and on what terms.
Jawno · +48 692 649 839 · infojawno@gmail.com
This text is for information only and is not legal advice or tax advice. Legal position as of October 2026.