Secondary market transactions incur 2% Civil Law Transactions Tax (PCC), exempt for qualifying first-time buyers. Primary developer purchases are subject to 8% VAT (included in price) and 0% PCC.
Under the Polish Developer Act (Ustawa Deweloperska), off-plan purchases are safeguarded by mandatory closed or open escrow accounts (rachunek powierniczy) and the Developer Guarantee Fund (DFGW).


