PCC calculator (2%)

Tax on buying a car by private sale contract · 2026

Car market value (zł)

The market value counts, not the contract price — the tax office can challenge an understated amount.

The buyer pays. You have 14 days from signing the contract to file PCC-3 and pay. PCC does not apply to a VAT/VAT-margin invoice purchase or a car bought abroad (excise applies instead). The base is market value — don’t understate the contract price.