The listing says PLN 690,000, but the draft contract shows a higher total because a parking space or a storage room is compulsory. Here is how much it really costs to buy a new-build flat in Warsaw, and how to catch these extras before you pay a reservation fee. A Polish developer must publish on its own website not only the price of the flat but also the price of appurtenant rooms (pomieszczenia przynależne) and rights needed to use the flat, if they are not included in its price, and any other payments it charges, all including VAT (Article 19a(1) of the Developer Act). On top of that come costs that no price list shows: the notary and the land and mortgage register (księga wieczysta). For a PLN 690,000 flat bought without a loan, the maximum notary and court fees on the buyer’s side come to about PLN 3,600 with VAT, plus copies of deeds, if you pay the whole title transfer deed yourself (our own calculation, maximum rates, as of October 2026). Below: what to check, how to add up the full price, and what changes if you are not Polish and do not read Polish.
Legal basis: the Act of 20 May 2021 on the protection of the rights of the buyer of a residential unit or a single-family house and on the Developer Guarantee Fund (the “Developer Act”), consolidated text: Journal of Laws (Dz.U.) 2026, item 880. All rules, rates and amounts in this guide are as of October 2026.
The full price at a glance (as of October 2026)
Scroll the table sideways to see all columns.
| Item | Where you find it | Notes |
|---|---|---|
| Price of the flat | price list on the developer’s website, information prospectus (prospekt informacyjny), contract | including VAT; in contracts signed from 13 February 2026: usable floor area × price per m² (Article 5a) |
| Storage room, cellar, garage (appurtenant rooms) | price list on the website, if not included in the flat’s price | Article 19a(1) |
| Parking space, share in a garage | price list on the website, contract | VAT of 8% or 23%, depending on how it is sold |
| Other payments to the developer | price list on the website, contract | Article 19a(1) |
| Notary and land and mortgage register | not in the price list | maximum notary fees; fixed court fees |
| Reservation fee | reservation agreement | not an extra: it counts towards the price (Article 32(3)) |
What must a developer show in its online price list?
The price transparency rules (Articles 19a and 19b of the Developer Act) have applied since 11 July 2025. Under Article 19a(1), the developer publishes on its website:
- the price per m² and the price of each flat;
- the price of appurtenant rooms and of rights needed to use the flat, if they are not included in its price;
- other payments (inne świadczenia, the Act’s own term) the buyer has to make.
All these amounts include VAT. The developer also publishes the history of price changes with dates (Article 19a(1)–(2)), and every advert must give the address of the website with the price list (Article 19a(3)). The same data go to the minister every day and are published on the national open data portal, dane.gov.pl (Article 19b). The prices on our website come from that source, always with the date of the data.
If the prices the developer gives you differ, you can demand the one most favourable to you (Article 19a(6)). A breach of these duties is a practice infringing the collective interests of consumers (Article 19a(5)). So before you visit the sales office (biuro sprzedaży), take a dated screenshot of the price list: the flat, storage rooms, parking spaces and any other items. A walk-through in English: how to find a developer’s price and its history on dane.gov.pl.
How is the price of the flat itself calculated?
For contracts signed from 13 February 2026, the price of a flat is its usable floor area multiplied by the price per m² (Article 5a of the Developer Act, added by Journal of Laws 2026, item 27). The floor area is measured under the Polish Standard in force on the day the building permit application or notification was filed. The method of measurement must be stated in the contract (Article 35(1)(15)) and in the prospectus, in the field “Sposób pomiaru powierzchni”.
In practice: if the contract lists a garden or a terrace, ask whether it is included in the flat’s floor area and price or charged as a separate item, and compare the answer with the online price list and the prospectus.
Storage room and parking space: an extra or part of the flat?
The Act on the Ownership of Premises (consolidated text: Journal of Laws 2026, item 232) lists a cellar, an attic, a storage room and a garage, among others, as appurtenant rooms (Article 2(4)). The common property (nieruchomość wspólna) is the land and the parts of the building and installations that do not serve only the owners of individual flats (Article 3(2)).
Developers sell parking spaces in different legal forms, and the form decides, among other things, the VAT rate. Before the reservation, ask the sales office:
- Is a parking space or storage room compulsory with this flat?
- In what form am I buying it: a share in a garage that is a separate unit with its own land and mortgage register, or the right to exclusive use of a space in the common parts?
- How much does it cost, and does the online price include VAT at the same rate as the contract?
- Do the payments for the garage go into the same escrow account (mieszkaniowy rachunek powierniczy) as the payments for the flat?
Parking and storage prices from Warsaw developments are collected in a separate guide: what parking spaces and storage rooms cost in Warsaw price lists.
Can the developer make you buy a parking space?
It can be a condition of the sale. In its judgment of 8 November 2012 (I CSK 49/12), the Supreme Court held that a clause obliging the buyer to buy a flat together with a share in a multi-space garage was not an unfair contract term.
So ask about compulsory extras before you sign the reservation agreement (umowa rezerwacyjna), not when the developer agreement (umowa deweloperska) is ready. If a compulsory parking space comes with a PLN 690,000 flat, your budget has to cover both.
Withholding material information can be a misleading omission (Article 6(1) and 6(3)(1) of the Act on Counteracting Unfair Market Practices, consolidated text: Journal of Laws 2023, item 845), and the Act treats the price including taxes as material information (Article 6(4)(3)). For developer prices, however, the main rule remains Article 19a of the Developer Act.
Garage payments are protected too. A share in a garage unit bought together with the flat within the same development project is also covered by the Developer Act (Article 2(2)(3)–(4)). Payments for it go into the escrow account (Article 16(1)(2), Article 35(4)(7)). Only a separate purchase, unrelated to the developer agreement, falls outside the Act.
VAT on a parking space: 8% or 23%?
As of 7 October 2026, the sale of residential units of up to 150 m² is taxed at 8% (Article 41(2) and (12)–(12c) and Article 146ef of the VAT Act, consolidated text: Journal of Laws 2026, item 1263). Check the rate again before the notarial deed: the Minister of Finance announces by 31 October 2026 whether the period under Article 146ef ends.
For a parking space, the rate depends on the form of the sale (as of October 2026):
- a space in the common parts, or the right to exclusive use of one, sold together with the flat: the rate for the flat, currently 8%;
- a share in a separate garage unit with its own land and mortgage register: 23% (judgment of the Voivodeship Administrative Court in Warsaw of 7 December 2009, III SA/Wa 1110/09; in 2009 the rates were still 7% and 22%).
For a space priced at PLN 50,000 net, the difference between 23% and 8% is PLN 7,500 (our own calculation). Ask the developer which rate it will apply, and check that the price in the price list (shown with VAT) matches the contract.
A cost after you get the keys. Since 1 January 2025, a room for storing vehicles in a residential building counts as part of the residential space of that building (Article 1a(2c) of the Act on Local Taxes and Charges, consolidated text: Journal of Laws 2025, item 707). A garage in a block of flats, even as a separate unit, is therefore subject to property tax at the residential rate. For 2026, the upper limit of that rate is PLN 1.25 per m², against PLN 12.00 per m² for “other” buildings (Monitor Polski 2025, item 726).
How much to add for the notary and the land and mortgage register?
None of these costs is in the price list. The developer agreement is signed as a notarial deed (Article 40(1) of the Developer Act). The developer and the buyer split the notary fee, the copies of the deed and the court fees for the land register entry for this agreement half-and-half (Article 40(2)).
Maximum notary fees are set by the Regulation on maximum notary fees (consolidated text: Journal of Laws 2024, item 1566). For a value from PLN 60,000 to PLN 1,000,000, the fee is PLN 1,010 plus 0.4% of the amount above PLN 60,000 (§ 3(5)). For a developer agreement, half of that rate applies (§ 6(15a)); for an agreement transferring ownership of a flat, also half (§ 6(16)). Court fees for land register entries come from the Act on Court Costs in Civil Cases (consolidated text: Journal of Laws 2025, item 1228).
Example for a PLN 690,000 flat (our own calculation, maximum rates, as of October 2026):
Scroll the table sideways to see all columns.
| Cost | Amount | Legal basis |
|---|---|---|
| Reservation fee (part of the price, not an extra) | up to PLN 6,900 | Article 32(2)–(3) of the Developer Act |
| Notary fee for the developer agreement, your half | up to PLN 882.50 net, about PLN 1,085 with VAT | § 3(5), § 6(15a); Article 40(2) |
| Notary fee for the title transfer agreement | up to PLN 1,765 net | § 6(16) |
| Copies of the deed | PLN 6 net per page | § 12 |
| Entry of the claim under the developer agreement | PLN 150 (split half-and-half with the developer) | Article 43(3) of the Court Costs Act; Article 40(2) |
| Opening a land and mortgage register | PLN 100 | Article 44(1)(1) of the Court Costs Act |
| Entry of ownership | PLN 200 | Article 42(1) of the Court Costs Act |
| Entry of a mortgage (with a loan) | PLN 200 | Article 42(1) of the Court Costs Act |
| Notary fee for the mortgage (with a loan) | up to ¼ of the § 3 rate, calculated on the mortgage amount, + 23% VAT | § 7(1)(1) of the Regulation |
| PCC on the mortgage (with a loan) | PLN 19 for a mortgage securing an unspecified amount, or 0.1% of the secured claim | Article 7(1)(7) of the PCC Act |
The Developer Act splits only the costs of the developer agreement; how the costs of the title transfer are shared is set in the draft contract. If you are buying the parking space as a separate share in a garage, ask the notary how they will charge for that item.
What you do not add. A sale taxed with VAT is not subject to the tax on civil law transactions, PCC (podatek od czynności cywilnoprawnych) (Article 2(4)(a) of the PCC Act, consolidated text: Journal of Laws 2026, item 191). The exception: 6% PCC is paid by the buyer of the sixth and every further unit in a building or buildings on one plot of land (Article 7a). For a single flat to live in, this does not apply.
Buying as a foreigner: what can add to the bill
VAT and PCC do not depend on your citizenship, and the notary and court fees follow the same tables for every buyer. What changes is the paperwork around them, and a few costs that appear in no table.
Documents in Polish. The Developer Act says nothing about the language of the price list, the prospectus or the contract. Under the Polish Language Act (consolidated text: Journal of Laws 2026, item 81), a consumer contract may be drawn up in a foreign language if you ask for it, know that language, are not a Polish citizen and have first been told of your right to a Polish document (Article 8(1b)). The law does not oblige the developer to translate. You will most likely compare figures in Polish, so these words help: cena brutto (price with VAT), komórka lokatorska (storage room), miejsce postojowe (parking space), udział w lokalu garażowym (share in a garage unit), prawo do wyłącznego korzystania (right to exclusive use), taksa notarialna (notary fee). For the documents you get before the reservation, see a checklist for the prospekt informacyjny in English.
Translation at the notary. Notarial acts are performed in Polish. At a party’s request, the notary can also perform the act in a foreign language, personally if their knowledge of that language is confirmed, or with a sworn translator (tłumacz przysięgły) (Article 2 § 3 of the Law on Notaries, consolidated text: Journal of Laws 2026, item 614). If you do not know Polish and no translation is attached, the notary translates the deed personally or through a translator (Article 87 § 1(1)). The deed is read out before signing, and the notary must make sure you understand its content and meaning (Article 94 § 1). The fee table above does not include translation, so when you book the deed, ask who arranges the translator and at what cost. The Ministry of Justice publishes the list of sworn translators.
A permit, only in some cases. Under the Act on the Acquisition of Real Estate by Foreigners (consolidated text: Journal of Laws 2017, item 2278), a foreigner of any citizenship buys a self-contained flat without a permit, and also a garage unit or a share in one if it serves the buyer’s housing needs (Article 8(1)(1) and (1a)). These exemptions do not apply in the border zone (Article 8(3)), and Warsaw is not in it. EEA and Swiss citizens need no permit at all (Article 8(2)). A compulsory parking space therefore does not by itself mean a permit. One detail to check: according to the MSWiA FAQ, a share in a separate property sold with the flat, such as an access road or part of a residential complex, does need a permit. That means stamp duty of PLN 1,570 (PLN 98 for a promise of a permit, promesa) and a procedure that may take up to two months in a particularly complex case under the Code of Administrative Procedure (Article 35 § 3); in practice, the Ministry says, it takes two to four months or longer. A purchase made without a required permit is void (Article 6(1)). If the draft agreement mentions a share in another plot, ask the developer in writing which plot it is and check with the notary. More in what a foreigner may buy in Poland and when a permit is needed.
Money from abroad. The notary and a real estate intermediary are obliged institutions under the anti-money-laundering act (consolidated text: Journal of Laws 2025, item 644; Article 2(1)(13)(a) and (18)). For an occasional transaction of €15,000 or more, they identify you and the beneficial owner and examine the source of funds where the circumstances justify it (Articles 34(1) and 35(1)). Banks report transfers above €15,000, including those from abroad, to the Polish financial intelligence unit, GIIF (Article 72). If you pay from a foreign account, have documents showing where the money comes from ready before the first instalment; for permit applications, the Ministry gives examples such as tax returns, employment contracts or the sale of another property. A person without a business uses their PESEL number as a tax identifier; without a PESEL, the identifier is a NIP obtained on form NIP-7 (Article 3 of the Act on the Registration of Taxpayers, consolidated text: Journal of Laws 2026, item 151). Ask the notary in advance which one they need from you.
Rent while the building goes up. If you rent in Warsaw, rent is a cost no developer price list shows. According to Statistics Poland (GUS), a multi-family residential building took on average 24.8 months to build in 2025 (“Efekty działalności budowlanej w 2025 r.”, 30 June 2026). You pay into the escrow account stage by stage, after each stage of the schedule is completed (Article 8 of the Developer Act), so for some time you may be paying instalments and rent together. Plan your budget around the ownership transfer date in the prospectus, not the reservation date.
If you plan to take a mortgage, ask a mortgage adviser (doradca kredytowy) before you reserve.
How much does it cost to buy a flat in Poland in total? Use the calculator
The development pages on our site have a “Full purchase cost” calculator. You enter the price of the flat, the storage room and the parking space, choose the stage (under construction or ready) and tick whether you are taking a loan. It uses maximum notary fees and fixed court fees, so the result is an upper estimate; the notary and the bank will give you the exact figures. See it on the NU! development in Wola: the full purchase cost calculator on the NU! page (Wola).
Checklist before the reservation agreement
- Take a dated screenshot of the price list on the developer’s website: the flat, storage rooms, parking spaces and other payments.
- Ask for the prospectus. The developer delivers it free of charge, on a durable medium, before the reservation agreement (Article 21(1)–(2)).
- Ask in writing whether a parking space or storage room is compulsory, and in what legal form you are buying it.
- Confirm the VAT rate for each item and compare it with the price including VAT in the price list.
- Check the method of measuring floor area in the prospectus and the contract, and whether a garden or terrace is in the flat’s price.
- Work out the notary and court costs from the table above or the calculator, and ask the notary about translation.
- If you are not an EEA or Swiss citizen, check whether the purchase includes a share in a separate plot that would need a permit.
- The reservation fee is at most 1% of the price in the prospectus (Article 32(2)): for a PLN 690,000 flat, no more than PLN 6,900. It counts towards the price (Article 32(3)).
FAQ
How much does it cost to buy a new-build flat in Poland on top of the price?
For a PLN 690,000 flat, as of October 2026: your half of the maximum notary fee for the developer agreement is PLN 882.50 net (about PLN 1,085 with VAT), the title transfer deed costs up to PLN 1,765 net (the draft contract says who pays it), copies of deeds PLN 6 net per page, and court fees for the land and mortgage register are PLN 150 for entering your claim (split with the developer), PLN 100 for opening the register and PLN 200 for entering your ownership. Notaries may charge less than the maximum. A compulsory parking space or storage room comes on top.
Do foreigners pay transfer tax (PCC) when buying from a developer in Poland?
No, if the developer sells the flat with VAT. A sale taxed with VAT is not subject to the tax on civil law transactions (Article 2(4)(a) of the PCC Act), and the rules are the same whatever your citizenship. The exception is 6% PCC for the buyer of the sixth and every further unit in a building or buildings on one plot of land (Article 7a). VAT is already included in the price list (law as of October 2026).
Can a Polish developer make me buy a parking space with the flat?
It can make it a condition of the sale. In its judgment of 8 November 2012 (I CSK 49/12), the Polish Supreme Court held that a clause obliging the buyer to buy a flat together with a share in a multi-space garage was not an unfair term. Ask whether a parking space or storage room is compulsory before you sign the reservation agreement, and get the answer in writing.
Is VAT on a parking space in Poland 8% or 23%?
It depends on what you buy. A space in the common parts, or the right to exclusive use of one, sold with the flat is taxed at the rate for the flat, 8% as of October 2026. A share in a separate garage unit with its own land and mortgage register is taxed at 23% (Voivodeship Administrative Court in Warsaw, III SA/Wa 1110/09). On a space priced at PLN 50,000 net, that is a difference of PLN 7,500.
Does a non-EEA citizen need a permit to buy a flat with a parking space in Warsaw?
Not for the flat, and not for a garage unit or a share in one that serves your housing needs (Article 8(1)(1) and (1a) of the Act on the Acquisition of Real Estate by Foreigners, law as of October 2026). Warsaw is outside the border zone where these exemptions do not apply. According to the Ministry of the Interior and Administration (MSWiA), a share in a separate property sold with the flat, such as an access road, does need a permit; EEA and Swiss citizens need no permit at all; the stamp duty for a permit is PLN 1,570.
What if the contract price is higher than the price on the developer’s website?
Under Article 19a(6) of the Developer Act, if the prices a developer gives differ, you can demand the one most favourable to you (law as of October 2026). Keep a dated screenshot of the online price list and compare it with the price in the prospectus and in the draft agreement.
This text is for information only and is not legal advice. Law as of October 2026.
Found a flat and want to know the full price before you reserve it? Write to us before your first contact with the developer’s sales office: we will register you there and go to the meeting together. We will go through the prospectus and the draft agreement with you, in English or another of our seven languages, including compulsory extras and their prices, and point out what to ask the developer or a lawyer. As a buyer from a developer, you pay us no fee.
Jawno · +48 692 649 839 · infojawno@gmail.com