NOTARY’S CHARGES

1.Notarial Fee

The notarial fee is unchanged if:
value of the object of transaction (e.g. apartment, house or plot) amounts to:
-From 10 000 PLN – 30 000 PLN: for the first 10 000 – 310 PLN, from the surplus 2% + 22% VAT;
-From 30 000 PLN – 60 000 PLN: for the first 30 000 PLN – 710 PLN, from the surplus 1% + 22% VAT
-From 60 000 PLN – 1 000 000 PLN: for the first 60 000 PLN – 1010 PLN, from the 0,5 % + 22% VAT

A half of notarial fee is paid in case of:
-Property right to apartment
-Property right to commercial
-Right to bungalow in housing cooperative

2.Extracts
The notary keeps the notarial deed, both parts of the transaction receive (buy) extracts from the deed.
The cost of extract is 7,32 PLN (includes VAT) for every started page. One page is every text consisting of 25 lines at least. One extract contains of a few – a dozen or so pages usually.

Five extracts are usually required:
-One for each part of the transaction: the seller and the purchaser
-In case of mortgage apartment (house) – one extract to mortgage register and one to district’s authority
-One extract to Financial Revenue
-In case of cooperative apartment (house) – one extract to housing cooperative, one to mortgage register (if the register is set up or kept)

CIVIL LAW ACTIONS TAX
Civil law action tax ought to be paid in case:
-purchasing secondary market property,
-developer we purchase property from is not a VAT taxpayer.
This tax amounts to 2% of property value.

LEGAL COSTS
1.Charge for a motion
A notary charges a fee for a motion to setting up a mortgage register and for registration your ownership with the Land Registry. The charge amounts to 200 PLN + 22% VAT

2.Mortgage tax – i.e. setting up a mortgage civil law actions tax
This tax is paid in case of taking a credit to purchase a property.
It depends on the caution amount.
-to caution existing properties, so called ordinary mortgage – the tax amounts to 0,1 % of caution sum
-to caution property of unknown value – caution mortgage – the tax amounts to 19 PLN
3.Setting up a mortgage register – 60 PLN
4.Since 3 March 2006 -
a) Registration with the Land Registry:
- in case of purchasing the property – the fee charged with motion to register with the Land Registry to section 2 – a new owner or user amounts to 200 PLN
- in case of inheriting by the new landlord or coming into possession the fee amounts to 150 PLN
b) cost of registering the mortgage for the benefit of bank giving a credit – 200 PLN regardless of the amount that is about to be cautioned
c) the fee for deleting the mortgage is 100 PLN
d) stable fee for a motion to caution rights and claims – 150 PLN

The rules do not regulate which part of transaction have to pay higher fees – it is up to parts of transaction.