Taxes in Poland

PCC - civil transaction tax

Payment for purchases with a value of PLN 1000 or more

Tax on civil law transactions (podatek od czynności cywilnoprawnych - PCC) - a part of the contract price payable to the budget in the form of a certain percentage of the price.
The PCC applies to taxpayers carrying on certain business transactions. We advise and assist in the preparation of the return.
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Peculiarities of payment

Tax on civil law transactions - PCC

Who has to pay

In a compensated use - the user, in a loan contract - the recipient of the loan, in a mortgage - the one who takes the mortgage, in a swap contract - both parties to the transaction, and so on.

Which transactions are subject to tax

  • a contract for the sale and exchange of goods and property rights,
  • credit agreement,
  • deed of gift,
  • a life annuity contract,
  • a contract for the division of inheritance and a contract for the dissolution of joint ownership,
  • mortgage,
  • Memorandum of Association, etc.

From what amount the obligation to pay tax arises

From 1000 PLN

Where to pay

At any bank or on the bank's app by selecting "PCC" from the search bar in the app

Where to pay

To the tax office at the taxpayer's location

How much you have to pay

Varies from 0.5% to 2% of the transaction amount depending on the type of transaction

How to file a declaration

Everything is quite simple. You need to find a declaration form on the internet and download it, fill it in and send it to the tax office. Or contact us for help.

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