Notarial fees

The notary's remuneration depends on the type of act, the value of the transaction and its complexity. We price every matter individually — contact us for a free quote.

Notarial fee — individual valuation

The notary's remuneration, known as the notarial fee (taksa notarialna), is set individually for each act. The maximum rates are defined by the Regulation of the Minister of Justice of 28 June 2004 on maximum notarial fee rates — the final amount, however, depends on the value of the transaction, its type and its complexity.

What affects the cost of a notarial deed

the value of the transaction (e.g. property price, amount of a donation)
the type of act (sale, donation, will, power of attorney)
the number of parties and powers of attorney
the complexity of the matter (unusual clauses, additional declarations)

We price every matter individually. A preliminary quote — after a short conversation or once you send the documents — is free and non-binding.

Additional fees collected by the notary

Apart from the notarial fee, the notary, acting as a remitter, collects certain taxes and charges and transfers them to the relevant state authorities. Below are examples of the charges and taxes collected by the office:

Court fees (land and mortgage register entries)

Type of entry	Fee
Entry of ownership / perpetual usufruct / mortgage	200 zł
Entry of ownership based on inheritance, division of estate or dissolution of co-ownership	150 zł
Entry of ownership from division of marital property	150 zł
Establishing a new land and mortgage register	100 zł
Removal of a mortgage	100 zł

Tax on civil law transactions (PCC)

PCC tax is charged on the sale of real estate and the conclusion of company agreements. The notary is the remitter and transfers it directly to the tax office.

Transaction	Rate	Payer
Sale of real estate	2% of the sale price	Buyer
Conclusion / amendment of a company agreement	0.5% of the asset value	Party contributing the assets
Establishing a mortgage securing a claim of a fixed amount	0.1% of the secured claim amount	Party establishing the mortgage
Establishing a mortgage securing a claim of an unspecified amount	PLN 19 (flat rate)	Party establishing the mortgage
Loan agreement	0.5% of the loan amount	Borrower

PCC exemption when buying your first home

Since 31 August 2023, a buyer purchasing their first apartment or house on the secondary market is exempt from PCC tax (Art. 9(17) of the PCC Act). The exemption covers the purchase of a residential unit constituting separate property, a single-family house, and a cooperative ownership right to a residential unit.

The condition is that the buyer has never previously owned or co-owned any residential property — in Poland or abroad (except for a share acquired through inheritance not exceeding 50% in total). The exemption does not cover purchases from a developer (primary market).

Inheritance and donation tax

The closest family (spouse, children, parents, siblings — the so-called group 0) is exempt from inheritance and donation tax, provided the acquisition is reported to the competent tax office. In other cases, the amount of tax depends on the degree of kinship and the value of the assets acquired.

If the donation agreement is concluded in the form of a notarial deed, the notary reports it to the tax office — the recipient does not have to file it themselves.

Payment methods

Cash

Payment at the office

Bank transfer

To the office account

Card / BLIK

Credit card, debit card or BLIK

e-Payment TPay

BLIK and fast online transfer (fee PLN 2.50); we send the payment link by e-mail.

Important: The notarial fee, tax and court fees must be paid no later than on the day the notarial act is performed.