Civil-law transaction tax (PCC) in Poland

Civil-law transaction tax (PCC) is due when you enter into certain agreements outside the commercial circuit (i.e. when the seller is not a VAT taxpayer in respect of that transaction).

When do you pay PCC?

• Buying a car from a private person (sale agreement)
• Buying real estate on the secondary market (from a private individual)
• Private loan from an individual
• Exchange, gift or life-annuity agreement
• Partnership agreement (formation, amendment, capital increase)
• Establishing a mortgage

When do you NOT pay PCC?

• Buying from a company/entrepreneur (transaction subject to VAT) — e.g. a car from a dealership, a flat from a developer
• Buying your first flat on the secondary market (exemption since 31 August 2023)
• Transaction with a value not exceeding PLN 1,000
• Loan from close family up to PLN 36,120 (if reported to the tax office on PCC-3)
• Loan from a person in tax group I above PLN 36,120 — exempt if the money was transferred to a bank account and the loan was reported to the tax office

Who pays?

• The buyer (in a sale agreement)
• The borrower (in a loan agreement)
• Both parties jointly and severally (in an exchange agreement)

The PCC rate depends on the type of civil-law transaction.

PCC rates

How to calculate?

1. Establish the market value of the transaction subject (not the contract price if it is understated)
2. Multiply the value by the applicable percentage rate
3. Round down to whole złoty

Market value

The tax base is market value — the price you would obtain on the open market. The tax office may challenge the contract value if it is significantly below market value.

Examples

• Car with market value PLN 25,000 → PCC = 25,000 × 2% = PLN 500
• Flat worth PLN 400,000 → PCC = 400,000 × 2% = PLN 8,000
• Loan of PLN 50,000 → PCC = 50,000 × 0.5% = PLN 250

You fill in PCC-3 yourself — entering the transaction details, the calculated tax and submitting it to the tax office.

How to fill in PCC-3?

1. Download form PCC-3 from podatki.gov.pl or fill it in online via e-Deklaracje
2. Enter your personal details (first name, surname, PESEL/NIP, address)
3. Select the type of transaction (sale, loan, etc.)
4. Enter the market value of the transaction subject
5. Calculate the tax at the applicable rate
6. Enter the amount of tax to pay

PCC-3 online

The easiest way is to fill in PCC-3 via the e-Deklaracje system at podatki.gov.pl:

1. Go to e-Deklaracje
2. Select form PCC-3
3. Fill in the fields
4. Sign with a Trusted Profile, e-ID or authorisation data
5. Submit

PCC-3/A (joint ownership)

If there are several buyers (e.g. you are buying a car jointly with your spouse), each additional buyer fills in attachment PCC-3/A.

You submit form PCC-3 to the tax office with jurisdiction over your place of residence (buyer/borrower). Exception: for property purchases — the tax office with jurisdiction over the location of the property.

Deadline

You must submit form PCC-3 within 14 days of signing the agreement (concluding the civil-law transaction).

How to submit

• Online via e-Deklaracje at podatki.gov.pl (fastest)
• In person at the tax office
• By post — registered letter (postmark date counts)

When buying property

If you buy property by notarial deed, the notary acts as a PCC withholding agent — they calculate the tax, collect it from the buyer and remit it to the tax office. You do not need to submit PCC-3.

Mind the deadline

Missing the 14-day deadline may result in interest on arrears and may constitute a fiscal offence.

You pay PCC to the tax office account (not to the tax micro-account!) within the same deadline as filing the declaration — 14 days from signing the agreement.

Which account?

You pay PCC to the account of the tax office with jurisdiction over:

• Your place of residence (car purchase, loan)
• The location of the property (property purchase)

You can find the account number on the tax office website.

Transfer description

In the transfer description enter:

• PCC-3
• Date of the transaction
• Brief description (e.g. car purchase)

Example: PCC-3 for sale agreement dated 15.03.2026

Payment methods

• Bank transfer to the tax office account
• Cash at the tax office cashier
• e-Tax Office — online payment with redirect to online banking

After buying a car and paying PCC you must re-register it at the vehicle registration office (wydział komunikacji) within 30 days of the purchase date.

What do you need?

• Sale agreement
• Proof of PCC payment (or submission of form PCC-3)
• Vehicle registration certificate
• Vehicle card (karta pojazdu) if one was issued
• Current roadworthiness certificate (technical inspection)
• Third-party liability insurance policy (OC)
• Your identity document

Where?

At the vehicle registration office (wydział komunikacji) of the city hall or county office (starostwo) with jurisdiction over your place of residence.

Deadline

30 days from the date of acquiring the vehicle. Missing the deadline may result in a fine of PLN 200–1,000.