Full List of Mandatory Fees

Every real estate transaction involves several mandatory payments, regardless of whether you are buying a newly built apartment from a developer or a property on the secondary market. Some costs are fixed, while others depend on the property's value or the way you finance the purchase.

Mandatory costs include:

• Notary fee for preparing the notarial deed.
• Court fee for registering ownership in the Land and Mortgage Register (PLN 200).
• Court fee for opening a new Land and Mortgage Register (PLN 100).
• Certified copies of the notarial deed (PLN 6 net per page).
• Property Transfer Tax (PCC) equal to 2% of the property's value (secondary market only).

Court fee for registering a mortgage if the purchase is financed with a mortgage loan (PLN 200).

When Buying Directly from a Developer

Whether you are looking for:

• apartments for sale in Warsaw,
• apartments for sale in Chorzów,

or in any other major city, buyers purchasing directly from a developer are exempt from the 2% PCC tax because VAT is already included in the purchase price. This is one of the key financial advantages of buying on the primary market.

It is also worth knowing where to report your apartment purchase to complete all legal formalities after signing the notarial deed.

Notary Costs When Buying an Apartment – How Much Will You Pay?

Notary fees are regulated by the Polish Minister of Justice, who sets maximum fee limits. However, a notary may charge less than the statutory maximum, so it is worth requesting quotes from several notary offices, especially for high-value transactions.

VAT of 23% must be added to all of the above amounts.

For example, for an apartment worth PLN 500,000, the maximum notary fee would be PLN 1,010 + 0.4% of PLN 440,000, which equals PLN 2,770 net (PLN 3,407.10 gross).

A detailed breakdown of notary costs when buying an apartment will help you plan your transaction budget even more accurately.

Mortgage-Related Costs – What Should You Add to Your Budget?

Financing your purchase with a mortgage generates additional expenses that should be considered during the planning stage. Besides standard notary fees, there are several costs directly related to the mortgage process.

These include:

• Court fee for registering the mortgage in the Land and Mortgage Register (PLN 200).
• PCC tax on establishing the mortgage (PLN 19).
• Property valuation carried out by a certified appraiser (typically PLN 400–800).
• Property insurance required by the bank.
• Life insurance or bridge insurance (until the mortgage is officially registered).

Some banks also charge a loan origination fee, although this is increasingly being replaced by a higher interest margin or a requirement to purchase additional financial products.

Before choosing a mortgage offer, compare the total cost of the loan—not just the nominal interest rate.

It's also worth learning what questions to ask before buying an apartment to avoid unnecessary expenses resulting from insufficient preparation.

Additional Costs When Buying an Apartment from a Developer – Optional Expenses

Besides mandatory fees, there are several optional expenses that depend on your personal decisions and the specifics of the transaction.

Optional costs include:

• Real estate agency commission (typically 2–3% of the transaction value; not applicable when purchasing directly from a developer).
• Mortgage broker's fee (often free, as it is paid by the bank).
• Legal consultation or review of the developer agreement.
• Professional technical inspection of the apartment performed by an independent building inspector.
• Purchase of a parking space or storage unit.

When buying directly from a developer such as J.W. Construction, you avoid paying a real estate agent's commission. This can result in significant savings—between PLN 10,000 and over PLN 20,000 for properties worth PLN 500,000–700,000.

Choosing an apartment from J.W. Construction also gives you direct contact with the developer and professional support from experienced advisors throughout the entire purchasing process.

Example Costs for Purchasing an Apartment Worth PLN 550,000

The table below shows the estimated additional costs for purchasing a new apartment worth PLN 550,000 on the primary market, partially financed with a mortgage.

The total additional costs for purchasing a newly built apartment in this example amount to approximately PLN 4,800–5,200.

If the same property were purchased on the secondary market, you would also have to pay PLN 11,000 in PCC tax, increasing the total additional costs to more than PLN 16,000.

FAQ – Frequently Asked Questions

What costs should I expect when buying an apartment?

Mandatory costs include the notary fee, court fees for Land and Mortgage Register entries, certified copies of the notarial deed, and PCC tax (for secondary market purchases only). If you are financing the purchase with a mortgage, you should also budget for the property valuation, mortgage registration, and insurance.

How much does a notary cost when buying an apartment?

The notary fee depends on the property's value. Additional costs include court fees for Land and Mortgage Register entries (PLN 200 each) and certified copies of the notarial deed (PLN 6 net per page).

What do you have to pay when buying an apartment?

The buyer is responsible for the notary fee, court registration fees, certified copies of the notarial deed, and—where applicable—the PCC tax. If purchasing with a mortgage, additional costs include the property valuation, mortgage registration fee, and required insurance.