{"id":5386,"date":"2025-09-13T13:23:37","date_gmt":"2025-09-13T11:23:37","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5386"},"modified":"2025-09-17T13:40:49","modified_gmt":"2025-09-17T11:40:49","slug":"pcc-3-jak-wypelnic-2025-instrukcja-krok-po-kroku","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/","title":{"rendered":"PCC-3 tax Poland 2025 &#8211; how to file declaration"},"content":{"rendered":"<p><\/p>\n<article>\nBought an apartment, car, or company shares? This means you need to pay <strong>PCC-3 tax<\/strong> and correctly fill out the declaration. Over 21 years of operation, Progress Holding has helped thousands of clients with this tax, and we know all the pitfalls that can cost you thousands of zlotys in penalties.<\/p>\n<div class=\"table-of-contents\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#table-of-contents\" >Table of Contents:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#what-is-pcc-3-tax-and-when-to-pay-it\" >What is PCC-3 tax and when to pay it<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#when-pcc-payment-is-mandatory\" >When PCC payment is mandatory<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#when-you-dont-need-to-pay-pcc\" >When you DON&#8217;T need to pay PCC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#tax-rates-for-property-purchases-and-other-transactions\" >Tax rates for property purchases and other transactions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#tax-calculation-examples\" >Tax calculation examples<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#how-to-fill-pcc-3-step-by-step-instructions\" >How to fill PCC-3: step-by-step instructions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#page-1-basic-data\" >Page 1: Basic data<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#page-2-subject-of-taxation\" >Page 2: Subject of taxation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#page-3-transaction-information\" >Page 3: Transaction information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#page-4-signatures-and-attachments\" >Page 4: Signatures and attachments<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#declaration-submission-and-payment-deadlines\" >Declaration submission and payment deadlines<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#basic-rule-14-days\" >Basic rule: 14 days<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#special-deadlines\" >Special deadlines<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#delay-consequences\" >Delay consequences<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#when-you-dont-have-to-pay-pcc\" >When you don&#8217;t have to pay PCC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#first-apartment-purchase\" >First apartment purchase<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#close-relatives\" >Close relatives<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#heirs-and-will\" >Heirs and will<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#exchange-agreement\" >Exchange agreement<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#common-mistakes-and-penalties\" >Common mistakes and penalties<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#mistake-1-understating-value-in-contract\" >Mistake 1: Understating value in contract<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#mistake-2-incorrect-tax-rate\" >Mistake 2: Incorrect tax rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#mistake-3-forgot-about-pcc-for-car-purchase\" >Mistake 3: Forgot about PCC for car purchase<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#mistake-4-submission-to-wrong-tax-office\" >Mistake 4: Submission to wrong Tax Office<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#mistake-5-incomplete-transaction-data\" >Mistake 5: Incomplete transaction data<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#mistake-6-ignoring-summons\" >Mistake 6: Ignoring summons<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#mistake-7-double-taxation\" >Mistake 7: Double taxation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#how-to-submit-pcc-3-online\" >How to submit PCC-3 online<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#method-1-through-e-tax-office\" >Method 1: Through e-Tax Office<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#method-2-through-e-pity-program\" >Method 2: Through e-pity program<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#method-3-traditional-at-tax-office\" >Method 3: Traditional at Tax Office<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#tax-payment\" >Tax payment<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#faq-answers-to-common-questions\" >FAQ: answers to common questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#do-i-need-to-pay-pcc-3-when-buying-apartment-from-developer\" >Do I need to pay PCC-3 when buying apartment from developer?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#what-happens-if-i-dont-pay-pcc-3\" >What happens if I don&#8217;t pay PCC-3?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#can-i-correct-mistake-in-submitted-declaration\" >Can I correct mistake in submitted declaration?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#is-pcc-3-paid-for-donation-between-spouses\" >Is PCC-3 paid for donation between spouses?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#how-is-pcc-calculated-for-apartment-share-purchase\" >How is PCC calculated for apartment share purchase?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#do-i-need-to-pay-pcc-for-inheritance\" >Do I need to pay PCC for inheritance?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#summary\" >Summary<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/progressholding.pl\/en\/pcc-3-tax-poland-2025-how-to-file-declaration\/#need-help-with-taxes-when-buying-property-or-running-business\" >Need help with taxes when buying property or running business?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"table-of-contents\"><\/span>Table of Contents:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><a href=\"#what-is-pcc-3-tax\">What is PCC-3 tax and when to pay it<\/a><\/li>\n<li><a href=\"#tax-rates-property-purchase\">Tax rates for property purchases and other transactions<\/a><\/li>\n<li><a href=\"#pcc-3-how-to-fill\">How to fill PCC-3: step-by-step instructions<\/a><\/li>\n<li><a href=\"#declaration-deadlines-pcc-3\">Declaration submission and payment deadlines<\/a><\/li>\n<li><a href=\"#pcc-tax-exemption\">When you don&#8217;t have to pay PCC<\/a><\/li>\n<li><a href=\"#mistakes-filling-pcc-3\">Common mistakes and penalties<\/a><\/li>\n<li><a href=\"#pcc-3-online-submission\">How to submit PCC-3 online<\/a><\/li>\n<li><a href=\"#faq-pcc-3-tax\">FAQ: answers to common questions<\/a><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"what-is-pcc-3-tax\"><span class=\"ez-toc-section\" id=\"what-is-pcc-3-tax-and-when-to-pay-it\"><\/span>What is PCC-3 tax and when to pay it<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>PCC (Podatek od czynno\u015bci cywilnoprawnych)<\/strong> \u2014 is a&nbsp;<strong>tax on civil law transactions<\/strong> in Poland. The PCC-3 declaration is filed when purchasing real estate, vehicles, company shares, and other property transactions.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"when-pcc-payment-is-mandatory\"><\/span>When PCC payment is mandatory<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>According to Art. 1 of the Act on Tax on Civil Law Transactions, the tax is paid for:<\/p>\n<ul>\n<li><strong>Property purchase<\/strong> (apartment, house, land) on the secondary market<\/li>\n<li><strong>Car purchase<\/strong> from an individual or from abroad<\/li>\n<li><strong>Purchase of shares\/stocks<\/strong> in Polish companies<\/li>\n<li><strong>Donation agreement<\/strong> (if not relatives)<\/li>\n<li><strong>Loan agreement<\/strong> above 1000 zlotys<\/li>\n<li><strong>Mortgage establishment<\/strong> on property<\/li>\n<li><strong>Life annuity agreement<\/strong><\/li>\n<\/ul>\n<p>Real example from practice: a&nbsp;client from Ukraine bought an apartment in Warsaw for 500,000 zlotys. He thought the seller would pay the tax. Result \u2014 a&nbsp;2000 zloty fine plus penalty interest for delay. Always remember: <strong>PCC is paid by the buyer!<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"when-you-dont-need-to-pay-pcc\"><\/span>When you DON&#8217;T need to pay PCC<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tax is not paid if:<\/p>\n<ul>\n<li>You buy a&nbsp;new apartment from a&nbsp;developer (you pay 8% VAT)<\/li>\n<li>You buy a&nbsp;car from a&nbsp;dealership (VAT included in price)<\/li>\n<li>Transaction at notary and they send PCC-3 themselves<\/li>\n<li>You receive inheritance (different tax)<\/li>\n<li>Donation between close relatives (up to 3rd degree)<\/li>\n<\/ul>\n<h2 id=\"tax-rates-property-purchase\"><span class=\"ez-toc-section\" id=\"tax-rates-for-property-purchases-and-other-transactions\"><\/span>Tax rates for property purchases and other transactions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>PCC rates in 2025 depend on the transaction type:<\/p>\n<table>\n<tbody>\n<tr>\n<th>Transaction type<\/th>\n<th>Tax rate<\/th>\n<th>Tax base<\/th>\n<\/tr>\n<tr>\n<td><strong>Property purchase<\/strong><\/td>\n<td>2%<\/td>\n<td>Market value<\/td>\n<\/tr>\n<tr>\n<td><strong>Car purchase<\/strong><\/td>\n<td>2%<\/td>\n<td>Market value<\/td>\n<\/tr>\n<tr>\n<td><strong>Purchase of other items<\/strong><\/td>\n<td>2%<\/td>\n<td>Market value<\/td>\n<\/tr>\n<tr>\n<td><strong>Purchase of property rights<\/strong><\/td>\n<td>1%<\/td>\n<td>Market value<\/td>\n<\/tr>\n<tr>\n<td><strong>Loan agreement<\/strong><\/td>\n<td>0.5%<\/td>\n<td>Loan amount<\/td>\n<\/tr>\n<tr>\n<td><strong>Mortgage<\/strong><\/td>\n<td>0.1%<\/td>\n<td>Security amount<\/td>\n<\/tr>\n<tr>\n<td><strong>Donation agreement<\/strong><\/td>\n<td>2%<\/td>\n<td>Market value<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"tax-calculation-examples\"><\/span>Tax calculation examples<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Example 1: Apartment purchase<\/strong><\/p>\n<p>Contract price: 400,000 PLN<br \/>\nRate: 2%<br \/>\n<strong>PCC-3 tax: 8,000 zlotys<\/strong><\/p>\n<p><strong>Example 2: Car purchase<\/strong><\/p>\n<p>Purchase price: 50,000 PLN<br \/>\nRate: 2%<br \/>\n<strong>Tax: 1,000 zlotys<\/strong><\/p>\n<p><strong>Example 3: Loan from friend<\/strong><\/p>\n<p>Loan amount: 100,000 PLN<br \/>\nRate: 0.5%<br \/>\n<strong>Tax: 500 zlotys<\/strong><\/p>\n<p>Important: tax office checks if contract price matches market value. If you understated the price \u2014 they&#8217;ll add tax based on market value plus penalty!<\/p>\n<h2 id=\"pcc-3-how-to-fill\"><span class=\"ez-toc-section\" id=\"how-to-fill-pcc-3-step-by-step-instructions\"><\/span>How to fill PCC-3: step-by-step instructions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Let&#8217;s go through filling the declaration step by step. The PCC-3 form consists of 4 pages, but don&#8217;t worry \u2014 you don&#8217;t need to fill everything.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"page-1-basic-data\"><\/span>Page 1: Basic data<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Section A \u2014 Place and purpose of submission<\/strong><\/p>\n<ul>\n<li>Point 4: Select Tax Office according to buyer&#8217;s place of residence<\/li>\n<li>Point 5: Put &#8220;1&#8221; (declaration submission)<\/li>\n<\/ul>\n<p><strong>Section B \u2014 Buyer&#8217;s data<\/strong><\/p>\n<ul>\n<li>Points 7-19: Your personal data (name, surname, PESEL\/NIP)<\/li>\n<li>Points 20-27: Residence address in Poland<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"page-2-subject-of-taxation\"><\/span>Page 2: Subject of taxation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Section C \u2014 Subject and basis<\/strong><\/p>\n<ul>\n<li>Point 28: Transaction type (sale, donation, loan agreement)<\/li>\n<li>Point 29: Contract date<\/li>\n<li>Point 30: Place of transaction<\/li>\n<\/ul>\n<p><strong>Section D \u2014 Tax calculation<\/strong><\/p>\n<p>Most important here \u2014 correctly indicate base and rate:<\/p>\n<p>For <strong>property purchase tax<\/strong>:<\/p>\n<ul>\n<li>Point 31: Tax base (market value)<\/li>\n<li>Point 32: Tax rate (2%)<\/li>\n<li>Point 33: Tax amount to pay<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"page-3-transaction-information\"><\/span>Page 3: Transaction information<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Section E \u2014 Transaction subject description<\/strong><\/p>\n<p>For property we provide:<\/p>\n<ul>\n<li>Property address<\/li>\n<li>KW number (land register)<\/li>\n<li>Area<\/li>\n<li>Property type (apartment, house, plot)<\/li>\n<\/ul>\n<p>For car:<\/p>\n<ul>\n<li>Make and model<\/li>\n<li>VIN number<\/li>\n<li>Year of production<\/li>\n<li>Registration number<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"page-4-signatures-and-attachments\"><\/span>Page 4: Signatures and attachments<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Section F \u2014 Signature<\/strong><\/p>\n<ul>\n<li>Completion date<\/li>\n<li>Taxpayer&#8217;s signature<\/li>\n<li>Contact phone (optional, but recommended)<\/li>\n<\/ul>\n<h2 id=\"declaration-deadlines-pcc-3\"><span class=\"ez-toc-section\" id=\"declaration-submission-and-payment-deadlines\"><\/span>Declaration submission and payment deadlines<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Deadlines are critically important \u2014 even one day delay brings penalties!<\/p>\n<h3><span class=\"ez-toc-section\" id=\"basic-rule-14-days\"><\/span>Basic rule: 14 days<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You have <strong>exactly 14 days<\/strong> from contract conclusion for:<\/p>\n<ul>\n<li>Submitting PCC-3 declaration<\/li>\n<li>Paying the tax<\/li>\n<\/ul>\n<p>Important: calendar days count, including weekends and holidays. If 14th day falls on weekend \u2014 deadline does NOT move to Monday!<\/p>\n<h3><span class=\"ez-toc-section\" id=\"special-deadlines\"><\/span>Special deadlines<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Notarial transaction:<\/strong><\/p>\n<p>If contract concluded at notary as deed (notarial deed), notary sends PCC-3 themselves and collects tax. You don&#8217;t need to do anything.<\/p>\n<p><strong>Purchase from abroad:<\/strong><\/p>\n<p>When buying car from Germany or other EU country \u2014 14 days count from import to Poland.<\/p>\n<p><strong>Court decision:<\/strong><\/p>\n<p>If ownership transfers by court decision \u2014 14 days from decision becoming final.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"delay-consequences\"><\/span>Delay consequences<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>From our clients&#8217; experience, here&#8217;s what threatens for being late:<\/p>\n<ul>\n<li><strong>Interest<\/strong> \u2014 8.5% annually for each day of delay (2025)<\/li>\n<li><strong>Penalty<\/strong> \u2014 from 280 to 1,122,000 zlotys (1\/10 to 20 minimum wages)<\/li>\n<li><strong>Criminal liability<\/strong> \u2014 for concealing transaction<\/li>\n<\/ul>\n<p>Real case: entrepreneur from Belarus bought plot for 200,000 PLN, submitted PCC-3 after a&nbsp;month. Fine 560 PLN + interest 1200 PLN. Total overpayment 1760 zlotys!<\/p>\n<h2 id=\"pcc-tax-exemption\"><span class=\"ez-toc-section\" id=\"when-you-dont-have-to-pay-pcc\"><\/span>When you don&#8217;t have to pay PCC<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The law provides several tax exemptions. Use them correctly \u2014 savings can be substantial.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"first-apartment-purchase\"><\/span>First apartment purchase<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Since 2024, exemption applies for first apartment:<\/p>\n<ul>\n<li>Buyer under 35 years<\/li>\n<li>First property in life<\/li>\n<li>Area up to 100 m\u00b2 (house) or 80 m\u00b2 (apartment)<\/li>\n<li>For own residence<\/li>\n<\/ul>\n<p>Savings: when buying apartment for 400,000 PLN \u2014 save 8,000 zlotys!<\/p>\n<h3><span class=\"ez-toc-section\" id=\"close-relatives\"><\/span>Close relatives<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>PCC is not paid for transactions between:<\/p>\n<ul>\n<li>Spouses<\/li>\n<li>Parents and children<\/li>\n<li>Grandparents and grandchildren<\/li>\n<li>Siblings<\/li>\n<li>Stepchildren and stepfather\/stepmother<\/li>\n<\/ul>\n<p>But you must submit PCC-3 declaration with exemption note!<\/p>\n<h3><span class=\"ez-toc-section\" id=\"heirs-and-will\"><\/span>Heirs and will<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If buying property from heirs within 6 months after testator&#8217;s death \u2014 PCC reduced by 50%.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"exchange-agreement\"><\/span>Exchange agreement<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>When exchanging apartments of equal value \u2014 tax is paid only for one apartment.<\/p>\n<h2 id=\"mistakes-filling-pcc-3\"><span class=\"ez-toc-section\" id=\"common-mistakes-and-penalties\"><\/span>Common mistakes and penalties<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Over 21 years of Progress Holding&#8217;s operation, we&#8217;ve seen hundreds of mistakes. Here are top 7 that cost dearly:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-1-understating-value-in-contract\"><\/span>Mistake 1: Understating value in contract<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-2-incorrect-tax-rate\"><\/span>Mistake 2: Incorrect tax rate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Confusing rates for different transactions. Indicated 1% instead of 2% for apartment purchase \u2014 they&#8217;ll add difference with interest.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-3-forgot-about-pcc-for-car-purchase\"><\/span>Mistake 3: Forgot about PCC for car purchase<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Bought car privately, registered it, driving for six months. Letter from tax office arrives \u2014 penalty + tax + interest. Always pay PCC within 14 days!<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-4-submission-to-wrong-tax-office\"><\/span>Mistake 4: Submission to wrong Tax Office<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>PCC-3 is submitted to tax office by buyer&#8217;s residence, not property location. Made mistake \u2014 declaration invalid.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-5-incomplete-transaction-data\"><\/span>Mistake 5: Incomplete transaction data<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Didn&#8217;t provide property KW number or car VIN \u2014 will return for correction, might miss deadline.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-6-ignoring-summons\"><\/span>Mistake 6: Ignoring summons<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tax office sent clarification request \u2014 you have 7 days to respond. Ignored \u2014 they charge maximum.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-7-double-taxation\"><\/span>Mistake 7: Double taxation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Paid VAT when buying from company and PCC too. That&#8217;s a&nbsp;mistake! With VAT, PCC tax is not paid.<\/p>\n<h2 id=\"pcc-3-online-submission\"><span class=\"ez-toc-section\" id=\"how-to-submit-pcc-3-online\"><\/span>How to submit PCC-3 online<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Since 2023, you can submit declaration electronically \u2014 it&#8217;s faster and more convenient.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"method-1-through-e-tax-office\"><\/span>Method 1: Through e-Tax Office<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>What&#8217;s needed:<\/strong><\/p>\n<ul>\n<li>Trusted Profile or e-ID<\/li>\n<li>Internet access<\/li>\n<li>Document scans (optional)<\/li>\n<\/ul>\n<p><strong>Submission process:<\/strong><\/p>\n<ol>\n<li>Go to podatki.gov.pl<\/li>\n<li>Log in through Trusted Profile<\/li>\n<li>Select &#8220;e-Declarations&#8221;<\/li>\n<li>Find PCC-3 form<\/li>\n<li>Fill online (data loads automatically)<\/li>\n<li>Sign electronically<\/li>\n<li>Receive UPO (confirmation)<\/li>\n<\/ol>\n<p>Time: 15-20 minutes. Status can be tracked online.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"method-2-through-e-pity-program\"><\/span>Method 2: Through e-pity program<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Free program from Ministry of Finance:<\/p>\n<ul>\n<li>Download from podatki.gov.pl<\/li>\n<li>Install on computer<\/li>\n<li>Fill offline<\/li>\n<li>Send via internet<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"method-3-traditional-at-tax-office\"><\/span>Method 3: Traditional at Tax Office<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If no Trusted Profile:<\/p>\n<ul>\n<li>Download form from podatki.gov.pl website<\/li>\n<li>Fill manually or on computer<\/li>\n<li>Go to tax office or send by mail<\/li>\n<li>Receive acceptance stamp<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"tax-payment\"><\/span>Tax payment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>After submitting declaration, you must pay tax:<\/p>\n<ul>\n<li><strong>Account number:<\/strong> individual for each tax office (microaccount)<\/li>\n<li><strong>Transfer title:<\/strong> &#8220;PCC-3 for agreement dated XX.XX.2025&#8221;<\/li>\n<li><strong>Deadline:<\/strong> 14 days from transaction date<\/li>\n<\/ul>\n<p>Can pay by:<\/p>\n<ul>\n<li>Bank transfer<\/li>\n<li>Through podatki.gov.pl by card<\/li>\n<li>Cash at tax office<\/li>\n<li>At post office<\/li>\n<\/ul>\n<h2 id=\"faq-pcc-3-tax\"><span class=\"ez-toc-section\" id=\"faq-answers-to-common-questions\"><\/span>FAQ: answers to common questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"do-i-need-to-pay-pcc-3-when-buying-apartment-from-developer\"><\/span>Do I need to pay PCC-3 when buying apartment from developer?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-happens-if-i-dont-pay-pcc-3\"><\/span>What happens if I don&#8217;t pay PCC-3?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-i-correct-mistake-in-submitted-declaration\"><\/span>Can I correct mistake in submitted declaration?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, you need to submit correcting declaration (PCC-3 correction). If you correct before tax office inspection \u2014 no penalty. If tax office found mistake first \u2014 penalty inevitable.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"is-pcc-3-paid-for-donation-between-spouses\"><\/span>Is PCC-3 paid for donation between spouses?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No, transactions between spouses are exempt from PCC. But you must submit PCC-3 declaration indicating exemption basis within 6 months.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-is-pcc-calculated-for-apartment-share-purchase\"><\/span>How is PCC calculated for apartment share purchase?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tax is calculated from purchased share value. For example, buying 1\/2 apartment for 200,000 PLN \u2014 PCC will be 200,000 \u00d7 2% = 4,000 zlotys.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"do-i-need-to-pay-pcc-for-inheritance\"><\/span>Do I need to pay PCC for inheritance?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No, inheritance has different tax \u2014 inheritance and donation tax. PCC is paid only when buying property from heirs.<\/p>\n<div class=\"summary\">\n<h2><span class=\"ez-toc-section\" id=\"summary\"><\/span>Summary<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In this article, we&#8217;ve thoroughly covered how to fill PCC-3 declaration and correctly pay civil law transaction tax. Here are the most important points to remember:<\/p>\n<ul>\n<li><strong>Basic requirement:<\/strong> submit declaration and pay tax within 14 days of transaction<\/li>\n<li><strong>Processing time:<\/strong> 14 calendar days, including weekends and holidays<\/li>\n<li><strong>Service cost:<\/strong> 2% tax for property\/car purchase, 0.5% for loan, 0.1% for mortgage<\/li>\n<li><strong>Required documents:<\/strong> purchase agreement, buyer data, PESEL\/NIP, address<\/li>\n<li><strong>What to avoid:<\/strong> understating price in contract and missing 14-day deadline<\/li>\n<\/ul>\n<p><strong>Our advice:<\/strong> when buying property, immediately set aside 2% for tax and submit PCC-3 in first days after transaction \u2014 avoid stress and penalties.<\/p>\n<p><strong>Remember:<\/strong> if transaction at notary as deed \u2014 they submit PCC-3 and collect tax themselves!<\/p>\n<\/div>\n<div class=\"cta-progress\">\n<h2><span class=\"ez-toc-section\" id=\"need-help-with-taxes-when-buying-property-or-running-business\"><\/span>Need help with taxes when buying property or running business?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Progress Holding company has been helping foreigners with tax matters in Poland for over 21 years. We&#8217;ll help correctly fill PCC-3, optimize taxes and avoid penalties.<\/p>\n<p>\ud83d\udcde <a href=\"tel:+48603232418\"><strong>+48 603 232 418<\/strong><\/a><br \/>\n\u2709\ufe0f <a href=\"mailto:office@progressholding.pl\"><strong>office@progressholding.pl<\/strong><\/a><\/p>\n<p>Tax consultation \u2014 protect yourself from mistakes!<\/p>\n<\/div>\n<\/article>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Bought an apartment, car, or company shares? This means you need to pay PCC-3 tax and correctly fill out the declaration. Over 21 years of operation, Progress Holding has helped thousands of clients with this tax, and we know all the pitfalls that can cost you thousands of zlotys in penalties. Table of Contents: What [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5387,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5386","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=5386"}],"version-history":[{"count":1,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5386\/revisions"}],"predecessor-version":[{"id":5388,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5386\/revisions\/5388"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/5387"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=5386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=5386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=5386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}