Notary Costs When Buying an Apartment – What Do They Include?

Notary costs involve much more than simply paying the notary for preparing the notarial deed. They consist of several fees that the buyer must cover when completing the transaction. The total amount depends primarily on the property's value, as well as the type of notarial services required.

The total notary costs when buying an apartment include:

• Notary fee – the notary's remuneration calculated according to the statutory fee schedule.
• Property Transfer Tax (PCC) – applicable to secondary market transactions only, amounting to 2% of the property's value.
• Court fee for registering ownership in the Land and Mortgage Register – PLN 200.
• Court fee for opening a new Land and Mortgage Register – PLN 60 (if required).
• Court fee for registering a mortgage – PLN 200 (when financing the purchase with a mortgage loan).

VAT on the notary fee – 23%.

Fees for certified copies of the notarial deed – up to PLN 6 net per page.

It is worth noting that the PCC tax does not apply when purchasing an apartment directly from a developer, as such transactions are already subject to VAT. This is a significant advantage that lowers the total cost of buying property on the primary market.

You should also familiarize yourself with information regarding certified copies of the notarial deed, as they will be required for registering ownership in the Land and Mortgage Register and completing other post-purchase formalities.

Notary Fees When Buying an Apartment – How Are They Calculated?

The notary fee is regulated by the Polish Minister of Justice through an official fee schedule. These rates represent maximum fees, meaning that a notary cannot charge more than the statutory limit but is free to charge less. In practice, it's worth asking whether the fee is negotiable, especially for high-value transactions.

For an apartment worth PLN 500,000, the maximum notary fee would therefore be:

PLN 1,010 + 0.4% of PLN 440,000 = PLN 1,010 + PLN 1,760 = PLN 2,770 net.

After adding 23% VAT, the total comes to PLN 3,407.10 gross.

The remaining fees listed above must be added to this amount.

Notary Costs When Buying an Apartment from a Developer – What Should You Know?

Notary costs when purchasing an apartment from a developer differ from those associated with buying on the secondary market primarily because there is no PCC tax.

However, buyers of newly built apartments are still required to pay other fees, and the process often involves two separate notarial deeds: the developer agreement and the final deed transferring ownership.

When you choose a trusted developer such as J.W. Construction, you benefit from transparent pricing and professional guidance throughout the purchasing process, making the schedule of notary fees clear and predictable from the very beginning.

Each of these agreements is subject to a separate notary fee. However, Polish regulations allow the fee for the final ownership transfer deed to be reduced to half the standard rate if a developer agreement was signed earlier.

If you are signing a developer agreement, it is worth confirming that the notary will apply this reduction when preparing the final ownership transfer deed.

When buying a new apartment from a developer, notary costs typically include:

• Notary fee for the developer agreement.
• Notary fee for the ownership transfer agreement (often charged at half the standard rate).
• Registration of ownership in the Land and Mortgage Register and, where necessary, opening a new register.
• Mortgage registration (if financing the purchase with a mortgage).
• Certified copies of the notarial deed.

Notary costs when buying an apartment from a developer in 2026 remain regulated by the same legal provisions as in previous years. The statutory fee schedule has not changed, although it's always advisable to verify whether any amendments to the Minister of Justice's regulation have been introduced before signing your agreement.

Who Pays the Notary Costs When Buying an Apartment?

Polish law does not explicitly specify which party is responsible for paying the notary costs when buying an apartment.

In practice, these costs are almost always covered by the buyer, as they are the party interested in completing the transaction and acquiring ownership. Sellers rarely contribute to these expenses, although the parties are free to negotiate a different arrangement.

When purchasing property on the primary market, the developer typically appoints the notary handling the transaction. However, the buyer has the right to suggest another notary office.

Regardless of which notary is chosen, the costs associated with purchasing the apartment are generally borne by the buyer.

If you are financing the purchase with a mortgage, remember that the bank may require payment of the mortgage registration fee and the relevant court fees before releasing the loan funds.

It's also worth asking your mortgage advisor which of these costs can be included in the total amount financed by your mortgage.

When planning your budget, you may also want to review the notary costs associated with purchasing a house, which follow similar principles but may include additional procedures related to land ownership.

Notary Costs When Buying an Apartment – Practical Tips

Before signing any agreement, ask the notary for a detailed breakdown of all applicable fees. An experienced notary office will usually provide a full estimate before scheduling the signing appointment, helping you avoid unexpected costs on the day of completion.

It is also worth clarifying:

• Whether the notary charges the maximum statutory rates or offers discounts.
• How many certified copies of the notarial deed you will need (for the bank, public offices, and your own records).
• Whether a new Land and Mortgage Register must be opened.
• Whether you are financing the purchase with a mortgage and when the bank requires mortgage-related documentation.

Interested in a move-in-ready apartment? Keep in mind that the documentation required for apartments finished to a turnkey standard may differ from that of shell-and-core properties. It is worth discussing these details with your developer when signing the preliminary agreement.

If you are looking for an apartment from a trusted developer, explore J.W. Construction's current portfolio. Transparent transaction terms are a standard throughout every stage of the purchasing process.

FAQ – Frequently Asked Questions

What determines the notary costs when buying an apartment?

The most important factor is the value of the property, as the notary fee is calculated using a statutory progressive scale. The total costs also depend on whether the purchase is on the primary or secondary market, the number of certified copies required, and whether a new Land and Mortgage Register must be opened or updated.

Which notary fees are mandatory?

Mandatory fees include the notary fee, the court fee for registering ownership in the Land and Mortgage Register (PLN 200), VAT on the notary fee, and the cost of certified copies of the notarial deed. Secondary market purchases are also subject to a 2% PCC tax.

What is the maximum notary fee?

For transactions exceeding PLN 2,000,000, the maximum notary fee is PLN 6,770 plus 0.25% of the excess amount, capped at PLN 10,000 net. VAT of 23% is added to this amount.

Can notary fees be negotiated?

Yes. The statutory rates are maximum limits, and notaries are free to charge lower fees. It is always worth asking whether discounts are available, particularly for high-value transactions.

Can notary costs be included in a mortgage loan?

Some banks allow notary costs to be financed as part of the mortgage loan, although this depends on the lender's policy and the buyer's creditworthiness. It is advisable to discuss this with your mortgage advisor before submitting your application.

Who pays the notary when buying an apartment?

In practice, the buyer usually pays all notary-related costs. Although the law does not explicitly require this, it is the standard practice in most real estate transactions.