PCC (tax on civil-law transactions — podatek od czynności cywilnoprawnych)

A tax paid, among other cases, when buying property on the secondary market. The buyer pays it, but the notary collects it when the deed is signed — the notary is the tax remitter (płatnik) and passes the tax to the tax office, so you don't file a return yourself.

The basic rate on the sale of property is 2% of the market value. A buyer of a first flat or house on the secondary market may be exempt from PCC if they meet the conditions of the Act — among others, that they have not previously owned or held a share in such a property, with certain exceptions. A purchase from a developer subject to VAT is not subject to PCC. The tax is also paid on establishing a mortgage, and the notary collects it too.