When you buy a flat from the primary market you do not have to pay taxes on the purchase.
In case of secondary market, you’re supposed to pay the so called “podatek od czynności cywilnoprawnych (PCC)” – the tax on civil law transactions. This tax is 2% of the transaction. This means that if you buy a flat for 300 000 PLN, you will have to pay 6 000 PLN tax.
Once the transaction is complete and the apartment is yours, you will have to pay property tax every year. This tax is calculated based on the size of your flat, the rate for 2016 was 0,75 PLN per square meter.