PCC tax calculator - tax on buying a car, a flat or taking a loan in Poland

Legal basis: Art. 7 of the Act of 9 September 2000 on civil law transactions tax (ustawa o podatku od czynności cywilnoprawnych). The rates did not change in 2026. PCC is separate from VAT: it applies mainly to private deals between individuals, which is why expats meet it most often when buying a used car or a resale flat.

Tax on a car bought from a private seller is 2% of its market value, rounded to whole złoty. A car worth PLN 25,000: 25,000 × 2% = PLN 500.

Rounding (Art. 63 § 1 of the Tax Ordinance): both the tax base and the tax are rounded to whole złoty - amounts under 50 grosz are dropped, 50 grosz and more round up. Example: a value of PLN 18,450.50 → base PLN 18,451 → 2% = PLN 369.02 → PLN 369.

The base is the market value, meaning the typical price of similar cars. If the contract shows an artificially low price, the tax office can ask you to correct it, and if an expert valuation exceeds your declared value by more than 33%, the buyer pays for the valuation. A car bought from a business with a VAT invoice is not subject to PCC, and a sale of a movable item worth up to PLN 1,000 is exempt (Art. 9(6)). You also need to register the car at the local vehicle registration office within 30 days - that is a separate obligation from the tax.

First flat or house (Art. 9(17), since 2023): an individual buying a flat, a single-family house or a cooperative ownership right to one on the secondary market is exempt if they have never owned (and do not own on the day of purchase) a flat or house, a share in one, or a cooperative right to one. An inherited share of up to 50% does not rule out the exemption. When several people buy together, each buyer must meet the conditions. Property owned abroad generally counts too, so check carefully if you own a home in your home country.

Loans from family (Art. 9(10)):

• from relatives in tax group I (e.g. parents, children, siblings, parents-in-law, son- or daughter-in-law), loans totalling up to PLN 36,120 from one person within 5 years are exempt with no filing;
• from the closest family (spouse, children, grandchildren, parents, grandparents, stepchildren, siblings, step-parents) the exemption above that amount requires filing PCC-3 within 14 days and receiving the money by bank transfer;
• a loan from an unrelated person is taxed at 0.5% - e.g. PLN 20,000 → PLN 100.

You must file a PCC-3 return and pay the tax within 14 days of signing the contract (Art. 10(1) of the PCC Act). If the last day falls on a Saturday or a public holiday, the deadline moves to the next working day. A contract signed on 3 October 2026 → deadline 19 October 2026.

You can file online through e-Urząd Skarbowy (the Polish tax office portal) or at the tax office for your place of residence (for real estate - the office where the property is located). Pay the tax into your individual tax micro-account (mikrorachunek podatkowy), which you can generate on the Ministry of Finance website using your PESEL or NIP. When a flat is bought before a notary, the notary collects the tax and you do not file PCC-3. Late filing means interest and a possible fine under the fiscal penal code, which you can usually avoid by filing a voluntary disclosure (czynny żal).