The purchase of the first apartment is exempt from tax on civil law transactions (PCC). Normally, when buying a second or third apartment, you have to pay 2%. on the value of the premises. With a premises worth PLN 500,000. PLN, we are talking about as much as 10 thousand. zloty.
For people who are buying their first apartment, the exemption is a big saving. However, it depends on whether the buyer meets the conditions. One of them is not to have another apartment. However, there are exceptions to this. What real estate or shares in them can be owned, explained the director of the National Tax Information in a new individual interpretation.
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What real estate did the taxpayer who wanted to benefit from the PCC exemption have?
This is an individual interpretation of the KIS director of May 4, 2026 (reference number 0111-KDIB1-2.4014.26.2026.1.EWJ). It was requested by a man who wanted to buy a ready-made apartment. He noted that this will be the first purchase of a ready-to-move-in property. However, this does not mean that the man does not have other properties.
He explained that currently:
— is the owner of shares in co-ownership two properties developed with single-family residential buildings, but these shares do not exceed 50%. and were acquired by inheritance,
— previously he was also the owner of a plot of land on which he started building a single-family house. He brought it to an open shell and then (before the construction was completed) sold the plot to his parents. It was therefore a condition that was unsuitable for habitation or for meeting housing needs.
The man submitted an application for an individual interpretation and asked whether he could use the PCC exemption for the purchase of his first apartment pursuant to Art. 9 point 17 of the PCC Act.
According to this recipe sales are exempt from taxthe subject of which is:
— ownership right to a residential premises constituting a separate property,
— ownership right to a single-family residential building,
— cooperative ownership right to the premises regarding a residential premises or a single-family house.
This happens “if the buyer is a natural person or natural persons who, on and before the date of sale, were not entitled to any of these rights or a share in these rights, unless this share does not or did not exceed 50% and was acquired by inheritance.”
What position did the tax office take on the PCC exemption?
The Director of KIS concluded in the interpretation of May 4, 2026 that the purchase of an apartment by a man is tax-free.
The authority first checked whether the house built by the taxpayer met the conditions to be considered a single-family residential building. The Director of KIS explained that the Act on Tax on Civil Law Transactions and the Civil Code do not define the terms “single-family residential building” and “building”. In such a situation, definitions from the Construction Law should be used.
According to this Act, a building is a structure that is permanently attached to the land, separated from the space by building partitions and has foundations and a roof (Article 3(2) of the Construction Law). In addition, a building for which an occupancy permit has not been obtained or no notice of completion of construction has been submitted (in accordance with the Construction Law) – does not constitute a single-family residential building, i.e. it does not enable the use of the building and, consequently, it does not serve to meet housing needs.
The KIS director concluded that: the house built by the man was not a single-family residential building.
Another condition for exemption from PCC (Article 9(17) of the Act on Tax on Civil Law Transactions) is that on the date of sale and before that date, the taxpayer has no ownership right to the premises/building or a cooperative ownership right to the premises, and if he has inherited such rights, they cannot exceed 50%. According to the director of KIS, the man also met this condition because he inherited shares in the co-ownership of two properties with single-family residential buildings, but they do not exceed 50%.
In such a situation, according to the director of KIS when purchasing an apartment, PCC exemption may apply. In other words, a man can take advantage of the exemption when purchasing his first apartment.
The same position was taken by the director of KIS in earlier interpretations, e.g. of January 26, 2024 (reference number 0111-KDIB2-3.4014.511.2023.2.JS).
Individual interpretation of the KIS Director of May 4, 2026 (reference number 0111-KDIB1-2.4014.26.2026.1.EWJ)
Author: Łukasz Zalewski, journalist of the Law section, Business Insider Polska
