Legal status as of 10 July 2026.
Indicative values. The calculator results are for information only and do not constitute legal or tax advice. The law may change, and exemptions, reductions or special rates may apply in a specific case. Consult a professional before making decisions.
The notary fee (taksa notarialna) is the notary’s remuneration for performing a notarial act. The regulation sets only maximum rates — a notary may offer a lower fee, so it is worth comparing several offices. 23% VAT is added to the fee.
The calculator shows the full maximum rate based on the transaction value. For many acts the regulation provides for a fraction of this rate (e.g. half for the sale of a residential unit) or fixed rates. On top of the fee you will also pay, among others, the tax on civil-law transactions (PCC), court fees for land-and-mortgage register entries and fees for copies of the deed.
§ 3 of the Regulation of the Minister of Justice of 28 June 2004 on maximum notary fee rates (consolidated text: Journal of Laws of 2024, item 1566).
| Transaction value | Maximum rate |
|---|---|
| up to 3,000 zł | 100 zł |
| over 3,000 zł up to 10,000 zł | 100 zł + 3% of the surplus over 3,000 zł |
| over 10,000 zł up to 30,000 zł | 310 zł + 2% of the surplus over 10,000 zł |
| over 30,000 zł up to 60,000 zł | 710 zł + 1% of the surplus over 30,000 zł |
| over 60,000 zł up to 1,000,000 zł | 1,010 zł + 0.4% of the surplus over 60,000 zł |
| over 1,000,000 zł up to 2,000,000 zł | 4,770 zł + 0.2% of the surplus over 1,000,000 zł |
| over 2,000,000 zł | 6,770 zł + 0.25% of the surplus over 2,000,000 zł, but no more than 10,000 zł |
Yes. The regulation sets only the upper limit of the notary’s remuneration. The fee in a specific case is agreed with the notary — it is worth asking several offices for a quote.
VAT (23% of the fee), fees for copies of the notarial deed and — depending on the transaction — the tax on civil-law transactions (PCC), inheritance and gift tax, and court fees for land-and-mortgage register entries. The notary collects and remits them as a withholding agent.
For selected acts the regulation provides for a fraction of the maximum rate — for example half for the sale of a self-contained residential unit. The calculator shows the full § 3 rate; ask the notary about the correct rate for your specific transaction.
Compare notary offices in your city and ask for a quote before your appointment.
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