Buying a car

PCC tax (2%) when buying a car

Buying a car in Poland from a private seller on a contract? Then you face the PCC 2% tax. Here's who pays, how much and by when — so you don't get fined.

How much and who pays

PCC (tax on civil-law transactions) is 2% of the market value of the car. The buyer pays it.

Deadline: 14 days

You must file the PCC-3 declaration and pay the tax within 14 days of signing the contract — to the tax office. Miss the deadline and you'll be fined.

When PCC is NOT due

• if the car's value doesn't exceed 1000 zł — exemption;
• if you buy on a VAT invoice or VAT-margin — then the deal is under VAT and PCC doesn't arise (dealers/consignment).

Note. Don't understate the price in the contract. If it's clearly below market, the office may challenge the value and charge PCC at the market price.

Step by step

1. You sign the sale-purchase contract.
2. Within 14 days you file PCC-3 (in person, by post or online) and pay 2%.
3. You register the car (30 days) and arrange OC.

How to draft the contract itself — in a separate article.

FAQ

How much is PCC when buying a car?

2% of the car's market value; the buyer pays.

By when must PCC be paid?

The PCC-3 declaration and tax are filed within 14 days of signing the contract.

When is PCC not due?

If the car's value doesn't exceed 1000 zł, or when buying on a VAT invoice / VAT-margin.

Can you understate the price in the contract?

Not advisable — the office may challenge the understated value and charge PCC at the market price.