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PCC-3 tax on buying a car or goods

The civil-law transactions tax (PCC) is paid by the buyer on a sale contract with a private person — most commonly used cars. The rate is 2% of the item's market value (not the contract price, if understated). You have 14 days from signing to file the PCC-3 return and pay; fastest via the e-Tax Office at podatki.gov.pl. There's no tax when the market value doesn't exceed 1,000 zł or when you buy from a business with a VAT or VAT-margin invoice.

Service passportUpdated: 30.07.2026.

Cost

2% of the item's market value

Duration

Online via e-US — about 10 minutes

Deadline

14 days from signing the contract

Where

podatki.gov.pl (the e-Tax Office)

Open the official service →

✓ Information verified: 2026-07-30 Report an error

Who this applies to

Anyone buying a car, motorcycle, trailer or other goods worth over 1,000 zł from a private person — and second-hand flats (there the notary collects the 2% PCC at the deed). Only the buyer pays. The tax office compares the declared amount with market prices: understating the contract value 'to pay less' ends in a summons, reassessment and interest. A late return risks a fine, though filing it with a voluntary-disclosure note ('czynny żal') softens the consequences.

Step by step

Check whether the tax applies at all

PCC applies to private-party contracts over 1,000 zł. A VAT or VAT-margin invoice from a dealer means no PCC — the most common car-buyer mix-up.

File the PCC-3 in the e-Tax Office

Log in at podatki.gov.pl (Trusted Profile), choose e-Deklaracje → PCC-3, enter the contract details and the real market value. Deadline: 14 days from signing the contract, not from re-registering the car.

Pay the 2% to your micro-account

Transfer to your individual tax micro-account (generated by PESEL/NIP at podatki.gov.pl) within the same 14 days. Keep the confirmation — it's sometimes needed when registering the vehicle.

Common mistakes

Counting the 14 days from re-registration — the clock runs from the day the sale contract is signed.

Writing an understated price in the contract — the base is market value, and the tax office can reassess it with interest.

Paying PCC on a car bought from a dealer with a VAT-margin invoice — that transaction is exempt.

Frequently asked questions

I bought a car for 20,000 zł — how much tax?

400 zł (2% × 20,000 zł), provided the price matches market value. File the PCC-3 and pay within 14 days of signing.

I missed the PCC-3 deadline — what now?

File as soon as possible together with a voluntary disclosure ('czynny żal', available in the e-Tax Office) and pay the tax with interest — that usually avoids a fine.

Official sources

Verified against official sources · 30.07.2026.