The advert says PLN 690,000, but in the draft agreement the amount is higher: a compulsory parking space or storage unit has been added. You can see the difference before you reserve, because a developer must publish on its website not only the price of the flat but also the price of ancillary rooms and rights needed to use the flat (if they are not included in the price) and other payments the buyer must make to the developer, all including VAT (art. 19a ust. 1 of the Developer Act). The notary and land and mortgage register fees are not part of the price list. Below, step by step: what to compare, what to ask and what to do when the numbers do not match.
Legal 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 (the Developer Act, ustawa deweloperska), consolidated text Dz.U. 2026 poz. 880. All rules, rates and amounts are given as of October 2026.
Where to look for the difference (as of October 2026)
Scroll the table sideways to see all columns.
| Item | Where to find it | Note |
|---|---|---|
| Price of the flat | developer’s price list, information prospectus, agreement | including VAT; in agreements concluded from 13.02.2026 it is usable area × price per m² (art. 5a) |
| Storage unit, cellar, garage (ancillary rooms) | price list on the website, if not included in the price of the flat | art. 19a ust. 1 |
| Parking space, share in a garage | price list, agreement | VAT 8% or 23% depending on how it is sold |
| Other payments to the developer | price list, agreement | art. 19a ust. 1 |
| Notary and land and mortgage register | not in the price list | maximum fee, fixed court fees |
| Reservation fee | reservation agreement | not a surcharge: credited towards the price (art. 32 ust. 3) |
What the developer must show in the price list
Since 11 July 2025 price transparency rules have applied (art. 19a and 19b of the Developer Act). Under art. 19a ust. 1 the developer publishes on its website:
- the price per 1 m² of usable area of each flat on offer;
- the price of ancillary rooms and rights needed to use the flat, if they are not included in the price of the flat;
- other monetary payments the buyer is to make.
All amounts include VAT. The developer also publishes the history of price changes with dates (art. 19a ust. 1-2) and states the address of the price list page in every advertisement (art. 19a ust. 3). The same data goes to the minister every day and is made available on the dane.gov.pl portal (art. 19b). The prices on our site come from there, always with the date of the data.
If the prices given by the developer differ, you may demand the one that is most favourable to you (art. 19a ust. 6). Breaching these duties is a practice infringing the collective interests of consumers (art. 19a ust. 5). So before visiting the sales office (biuro sprzedaży), take a dated screenshot of the price list: flat, storage unit, parking space and any other items.
Where to find the price list and its history is explained in how to check a new flat’s price and price history on dane.gov.pl.
How the price of the flat itself is calculated
For agreements concluded from 13 February 2026, the price of the flat is usable area multiplied by the price per 1 m² (art. 5a of the Developer Act, added by Dz.U. 2026 poz. 27). The method of measuring the area must be stated in the agreement (art. 35 ust. 1 pkt 15) and in the information prospectus (prospekt informacyjny).
If the agreement mentions a garden or terrace, ask whether it is counted in the area and price of the flat or listed as a separate item. Compare the answer with the price list and the prospectus.
Storage unit and parking space: surcharge or part of the flat
The Act on the Ownership of Premises (consolidated text Dz.U. 2026 poz. 232) lists, among ancillary rooms, a cellar, an attic, a storage room and a garage (art. 2 ust. 4). Developers sell parking spaces in different forms, and the form determines, among other things, the VAT rate. Before reserving, ask the sales office:
- Is a parking space or storage unit 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 a right of exclusive use of a space in a common area?
- How much does it cost, and does the price list include VAT at the same rate as the agreement?
- Do payments for the garage go to the same escrow account (mieszkaniowy rachunek powierniczy) as payments for the flat?
We have collected the prices of spaces and storage units in Warsaw developments separately: what parking spaces and storage units cost in new Warsaw flats.
Can a developer impose a parking space
Buying a flat together with a parking space may be a condition of the agreement. In its judgment of 8 November 2012 (I CSK 49/12) the Supreme Court held that a clause obliging the buyer to purchase 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, not only before the developer agreement. If a compulsory space is added to a PLN 690,000 flat, your budget has to cover both items.
Concealing material information may be a misleading omission (art. 6 ust. 1 and ust. 3 pkt 1 of the Act on Counteracting Unfair Market Practices, consolidated text Dz.U. 2023 poz. 845). The Act treats the price including taxes as material (art. 6 ust. 4 pkt 3). For developer prices, however, the main rule remains art. 19a of the Developer Act.
A garage and the protection of your money. A share in a garage unit bought together with the flat as part of the same developer project is also covered by the Developer Act (art. 2 ust. 2 pkt 3-4). Payments for it go to the escrow account (art. 16 ust. 1 pkt 2, art. 35 ust. 4 pkt 7). The Act does not cover only a standalone purchase unrelated to a developer agreement.
VAT on a parking space: 8% or 23%
As of 7 October 2026, sales of flats up to 150 m² are taxed at 8% (art. 41 ust. 2 and 12-12c and art. 146ef of the VAT Act, consolidated text Dz.U. 2026 poz. 1263). Check the rate again before the notarial deed: if the Minister of Finance announces the end of the period under art. 146ef, the notice is due by 31 October 2026.
For a parking space the rate depends on how it is sold (as of October 2026):
- a space in a common area or a right of exclusive use sold together with the flat: the rate applying to the flat, currently 8%;
- a share in a separate garage unit with its own land and mortgage register: 23% (judgment of the Regional 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 (own calculation). Ask the developer which rate it will apply, and check that the price in the price list (including VAT) matches the price in the agreement.
How much to add for the notary and the land and mortgage register
These costs are not in the developer’s price list. The developer agreement is concluded as a notarial deed (art. 40 ust. 1 of the Developer Act). The notary’s fee, copies of the deed and court fees for the land and mortgage register entry arising from this agreement are shared equally by the parties (art. 40 ust. 2).
Maximum rates are set by the regulation on maximum notarial fees (consolidated text Dz.U. 2024 poz. 1566). For a value between PLN 60,000 and PLN 1,000,000 the fee is PLN 1,010 plus 0.4% of the excess over PLN 60,000 (§ 3 pkt 5). For the developer agreement half of this rate is charged (§ 6 pkt 15a), and for the agreement transferring ownership of the unit also half (§ 6 pkt 16). Court fees for land and mortgage register entries arise from the Act on Court Costs in Civil Cases (consolidated text Dz.U. 2025 poz. 1228).
Example for a flat at PLN 690,000 (own calculation, maximum rates, as of October 2026):
Scroll the table sideways to see all columns.
| Cost | Amount | Basis |
|---|---|---|
| Reservation fee (part of the price, not a surcharge) | max. PLN 6,900 | art. 32 ust. 2-3 of the Developer Act |
| Fee for the developer agreement, your half | max. PLN 882.50 net, approx. PLN 1,085 gross | § 3 pkt 5, § 6 pkt 15a; art. 40 ust. 2 |
| Fee for the agreement transferring ownership | max. PLN 1,765 net | § 6 pkt 16 |
| Copies of the deed | PLN 6 net per page | § 12 |
The Developer Act splits equally only the costs of the developer agreement. How the costs of the agreement transferring ownership are divided, check in the draft agreement. If you buy the parking space as a separate share in a garage, ask the notary how the fee and entries will be calculated for that item. The full list of costs, including with a mortgage, is in full list of surcharges and costs of buying a flat from a developer.
If you are a foreigner: what Polish guides leave out
This part is for people living in Warsaw without Polish citizenship who do not read the developer’s documents in Polish. As of October 2026.
Taxes are the same. Taxes on buying a flat do not depend on citizenship: a new flat with 8% VAT (up to 150 m²), no PCC (tax on civil-law transactions). There is no separate “tax for foreigners”.
MSWiA permit: not for the flat, but take care with shares. A foreigner of any citizenship buys a standalone residential unit 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, consolidated text Dz.U. 2017 poz. 2278). A garage or a share in one also, if the purchase is tied to your housing needs (art. 8 ust. 1 pkt 1a). It is different for a share in a separate property sold together with the flat, for example in an access road: according to MSWiA explanations a permit is then needed, provided the Act covers you (it does not apply to citizens of the EEA and Switzerland, art. 8 ust. 2). The cost then includes stamp duty (opłata skarbowa) of PLN 1,570 and waiting time. So check in the price list and the draft agreement exactly what you are buying with the flat and in what form.
Translation is your cost, before the notary. You receive the price list, prospectus and reservation agreement before visiting the notary. If you want to understand the surcharges before reserving, you order the translation of these documents, so ask about its cost up front. More on a foreigner’s costs in extra costs for foreign buyers purchasing from a developer.
Calculator: how to work out the full price
On a development page there is a “Full purchase price” calculator (the “Pełna cena” tab). You enter the price of the flat, storage unit and parking space, choose the stage (under construction or completed) and tick whether you are taking a mortgage. The calculator works approximately, using maximum notarial fees and fixed court fees. Exact costs will be given by the notary and the bank. See an example: full-price calculator on the NU! (Wola) development page.
Checklist before the reservation agreement
- Take a dated screenshot of the price list: flat, storage units, parking spaces, other payments.
- Ask for the information prospectus. The developer provides it free of charge, on a durable medium, before the reservation agreement (art. 21 ust. 1-2).
- Ask in writing whether the parking space or storage unit is compulsory and in what form you are buying it.
- Establish the VAT rate for each item and compare it with the VAT-inclusive price in the price list.
- Check in the prospectus and agreement how the area is measured and whether a garden or terrace is included in the price of the flat.
- If you are not a citizen of the EEA or Switzerland, check whether your purchases include a share in a separate property that requires an MSWiA permit.
- Work out the notary and court costs from the table above or in the calculator; add translation if needed.
- The reservation fee is at most 1% of the price in the prospectus (art. 32 ust. 2), so at PLN 690,000 at most PLN 6,900; it is credited towards the price (art. 32 ust. 3).
FAQ
Can a developer make you buy a parking space together with the flat?
Yes, it can set that as a condition. In its judgment of 8 November 2012 (I CSK 49/12) the Supreme Court held that a clause obliging a buyer to purchase a flat together with a share in a multi-space garage was not an unfair contract term. So ask about compulsory extras before the reservation agreement and compare the answer with the price list on the developer’s website.
What if the contract price is higher than the price list on the developer’s website?
If the prices given by the developer differ, you may demand the one that is most favourable to you (art. 19a ust. 6 of the Act of 20 May 2021 on the protection of the rights of buyers of residential units, consolidated text Dz.U. 2026 poz. 880; as of October 2026). Take a dated screenshot of the price list and compare it with the information prospectus and the draft agreement.
What VAT applies to a parking space in a new flat: 8% or 23%?
It depends on how the space is sold. A space in a common area, or a right of exclusive use sold together with the flat, is taxed at the rate applying to the flat, currently 8%. A share in a separate garage unit with its own land and mortgage register (księga wieczysta) is taxed at 23% (Regional Administrative Court in Warsaw, III SA/Wa 1110/09). For a space priced at PLN 50,000 net, the difference is PLN 7,500 (as of October 2026).
How much is the notary for a PLN 690,000 flat bought from a developer?
The maximum fee for the developer agreement (umowa deweloperska) is PLN 1,765 net, and you pay half with the developer: PLN 882.50 net, about PLN 1,085 gross. The fee for the agreement transferring ownership is a maximum of PLN 1,765 net. On top come copies of the deed (PLN 6 net per page) and court fees for the land and mortgage register (as of October 2026).
Is the reservation fee a surcharge on the price?
No. The reservation fee may not exceed 1% of the price stated in the information prospectus (art. 32 ust. 2 of the Developer Act), so at PLN 690,000 at most PLN 6,900. It is credited towards the price (art. 32 ust. 3).
Picked a flat and want to know the full price before reserving? Write to us before your first visit to the developer’s sales office. We will register you as our client and go to the meeting together. We will go through the information prospectus and the draft agreement with you, including compulsory surcharges and their prices, and point out what to ask the developer or a lawyer. We serve clients in 7 languages. A buyer of a flat from a developer does not pay us a fee. Our remuneration on the primary market comes from agreements with developers.
Jawno · +48 692 649 839 · infojawno@gmail.com
This text is for information only and is not legal advice. Legal position as of October 2026.