PCC-3 tax in Poland: step-by-step guide to filing the declaration in 2025

What is PCC-3 tax and when to pay it

PCC (Podatek od czynności cywilnoprawnych) — is a tax on civil law transactions in Poland. The PCC-3 declaration is filed when purchasing real estate, vehicles, company shares, and other property transactions.

When PCC payment is mandatory

According to Art. 1 of the Act on Tax on Civil Law Transactions, the tax is paid for:

• Property purchase (apartment, house, land) on the secondary market
• Car purchase from an individual or from abroad
• Purchase of shares/stocks in Polish companies
• Donation agreement (if not relatives)
• Loan agreement above 1000 zlotys
• Mortgage establishment on property
• Life annuity agreement

Real example from practice: a client from Ukraine bought an apartment in Warsaw for 500,000 zlotys. He thought the seller would pay the tax. Result — a 2000 zloty fine plus penalty interest for delay. Always remember: PCC is paid by the buyer!

When you DON’T need to pay PCC

Tax is not paid if:

• You buy a new apartment from a developer (you pay 8% VAT)
• You buy a car from a dealership (VAT included in price)
• Transaction at notary and they send PCC-3 themselves
• You receive inheritance (different tax)
• Donation between close relatives (up to 3rd degree)

Tax rates for property purchases and other transactions

PCC rates in 2025 depend on the transaction type:

Tax calculation examples

Example 1: Apartment purchase

Contract price: 400,000 PLN
Rate: 2%
PCC-3 tax: 8,000 zlotys

Example 2: Car purchase

Purchase price: 50,000 PLN
Rate: 2%
Tax: 1,000 zlotys

Example 3: Loan from friend

Loan amount: 100,000 PLN
Rate: 0.5%
Tax: 500 zlotys

Important: tax office checks if contract price matches market value. If you understated the price — they’ll add tax based on market value plus penalty!

How to fill PCC-3: step-by-step instructions

Let’s go through filling the declaration step by step. The PCC-3 form consists of 4 pages, but don’t worry — you don’t need to fill everything.

Page 1: Basic data

Section A — Place and purpose of submission

• Point 4: Select Tax Office according to buyer’s place of residence
• Point 5: Put “1” (declaration submission)

Section B — Buyer’s data

• Points 7-19: Your personal data (name, surname, PESEL/NIP)
• Points 20-27: Residence address in Poland

Page 2: Subject of taxation

Section C — Subject and basis

• Point 28: Transaction type (sale, donation, loan agreement)
• Point 29: Contract date
• Point 30: Place of transaction

Section D — Tax calculation

Most important here — correctly indicate base and rate:

For property purchase tax:

• Point 31: Tax base (market value)
• Point 32: Tax rate (2%)
• Point 33: Tax amount to pay

Page 3: Transaction information

Section E — Transaction subject description

For property we provide:

• Property address
• KW number (land register)
• Area
• Property type (apartment, house, plot)

For car:

• Make and model
• VIN number
• Year of production
• Registration number

Page 4: Signatures and attachments

Section F — Signature

• Completion date
• Taxpayer’s signature
• Contact phone (optional, but recommended)

Declaration submission and payment deadlines

Deadlines are critically important — even one day delay brings penalties!

Basic rule: 14 days

You have exactly 14 days from contract conclusion for:

• Submitting PCC-3 declaration
• Paying the tax

Important: calendar days count, including weekends and holidays. If 14th day falls on weekend — deadline does NOT move to Monday!

Special deadlines

Notarial transaction:

If contract concluded at notary as deed (notarial deed), notary sends PCC-3 themselves and collects tax. You don’t need to do anything.

Purchase from abroad:

When buying car from Germany or other EU country — 14 days count from import to Poland.

Court decision:

If ownership transfers by court decision — 14 days from decision becoming final.

Delay consequences

From our clients’ experience, here’s what threatens for being late:

• Interest — 8.5% annually for each day of delay (2025)
• Penalty — from 280 to 1,122,000 zlotys (1/10 to 20 minimum wages)
• Criminal liability — for concealing transaction

Real case: entrepreneur from Belarus bought plot for 200,000 PLN, submitted PCC-3 after a month. Fine 560 PLN + interest 1200 PLN. Total overpayment 1760 zlotys!

When you don’t have to pay PCC

The law provides several tax exemptions. Use them correctly — savings can be substantial.

First apartment purchase

Since 2024, exemption applies for first apartment:

• Buyer under 35 years
• First property in life
• Area up to 100 m² (house) or 80 m² (apartment)
• For own residence

Savings: when buying apartment for 400,000 PLN — save 8,000 zlotys!

Close relatives

PCC is not paid for transactions between:

• Spouses
• Parents and children
• Grandparents and grandchildren
• Siblings
• Stepchildren and stepfather/stepmother

But you must submit PCC-3 declaration with exemption note!

Heirs and will

If buying property from heirs within 6 months after testator’s death — PCC reduced by 50%.

Exchange agreement

When exchanging apartments of equal value — tax is paid only for one apartment.

Common mistakes and penalties

Over 21 years of Progress Holding’s operation, we’ve seen hundreds of mistakes. Here are top 7 that cost dearly:

Mistake 1: Understating value in contract

Client bought apartment for 500,000 PLN, wrote 300,000 PLN in contract to save on tax. Tax office checked, compared with market prices. Result: additional 4,000 PLN tax + 75% penalty = 7,000 zlotys loss.

Mistake 2: Incorrect tax rate

Confusing rates for different transactions. Indicated 1% instead of 2% for apartment purchase — they’ll add difference with interest.

Mistake 3: Forgot about PCC for car purchase

Bought car privately, registered it, driving for six months. Letter from tax office arrives — penalty + tax + interest. Always pay PCC within 14 days!

Mistake 4: Submission to wrong Tax Office

PCC-3 is submitted to tax office by buyer’s residence, not property location. Made mistake — declaration invalid.

Mistake 5: Incomplete transaction data

Didn’t provide property KW number or car VIN — will return for correction, might miss deadline.

Mistake 6: Ignoring summons

Tax office sent clarification request — you have 7 days to respond. Ignored — they charge maximum.

Mistake 7: Double taxation

Paid VAT when buying from company and PCC too. That’s a mistake! With VAT, PCC tax is not paid.

How to submit PCC-3 online

Since 2023, you can submit declaration electronically — it’s faster and more convenient.

Method 1: Through e-Tax Office

What’s needed:

• Trusted Profile or e-ID
• Internet access
• Document scans (optional)

Submission process:

1. Go to podatki.gov.pl
2. Log in through Trusted Profile
3. Select “e-Declarations”
4. Find PCC-3 form
5. Fill online (data loads automatically)
6. Sign electronically
7. Receive UPO (confirmation)

Time: 15-20 minutes. Status can be tracked online.

Method 2: Through e-pity program

Free program from Ministry of Finance:

• Download from podatki.gov.pl
• Install on computer
• Fill offline
• Send via internet

Method 3: Traditional at Tax Office

If no Trusted Profile:

• Download form from podatki.gov.pl website
• Fill manually or on computer
• Go to tax office or send by mail
• Receive acceptance stamp

Tax payment

After submitting declaration, you must pay tax:

• Account number: individual for each tax office (microaccount)
• Transfer title: “PCC-3 for agreement dated XX.XX.2025”
• Deadline: 14 days from transaction date

Can pay by:

• Bank transfer
• Through podatki.gov.pl by card
• Cash at tax office
• At post office

FAQ: answers to common questions

Do I need to pay PCC-3 when buying apartment from developer?

No, when buying new apartment from developer you pay 8% VAT (already included in price). PCC-3 is paid only when buying on secondary market from individual.

What happens if I don’t pay PCC-3?

Tax office will learn about transaction during property or car registration. Consequences: tax assessment + 8.5% annual interest + penalty from 280 to 11,220 zlotys + possible criminal liability for tax evasion.

Can I correct mistake in submitted declaration?

Yes, you need to submit correcting declaration (PCC-3 correction). If you correct before tax office inspection — no penalty. If tax office found mistake first — penalty inevitable.

Is PCC-3 paid for donation between spouses?

No, transactions between spouses are exempt from PCC. But you must submit PCC-3 declaration indicating exemption basis within 6 months.

How is PCC calculated for apartment share purchase?

Tax is calculated from purchased share value. For example, buying 1/2 apartment for 200,000 PLN — PCC will be 200,000 × 2% = 4,000 zlotys.

Do I need to pay PCC for inheritance?

No, inheritance has different tax — inheritance and donation tax. PCC is paid only when buying property from heirs.