As of 2024, both Polish citizens and foreigners, including those purchasing property for the first time in Poland, are exempt from the 2% tax on civil law transactions (PCC) when buying a residential property on the second-hand market. This exemption applies to individuals who have not previously owned residential property or who owned less than a 50% share of such property, unless that ownership was inherited.
This change is designed to make property purchases more affordable and applies to a variety of residential properties, including separate flats and single-family homes. However, this exemption does not apply to all property types, so it’s important to ensure that the property you are purchasing qualifies for this relief.
For more details, it’s always a good idea to consult with a legal expert familiar with Polish real estate laws or check the latest updates from official Polish tax resources
