Notarial fee

Notarial fee

Maximum payments for acts executed by a notary are regulated by the ordinance of Polish Minister of Justice regarding maximum rates of notarial fees from 28 June 2004.

>> Full text of the legal act (Polish)

As a rule, maximum sum is calculated based on the value of the subject of a notarial act:

to 3.000 zł maximum 100 zł
between 3.000 zł and 10.000 zł 100 zł + 3% of the amount over 3.000 zł
between 10.000 zł and 30.000 zł 310 zł + 2% of the amount over 10.000 zł
between 30.000 zł and 60.000 zł 710 zł + 1% of the amount over 30.000 zł
between 60.000 zł and 1.000.000 zł 1.010 zł + 0,4% of the amount over 60.000 zł
between 1.000.000 zł and 2.000.000 zł 4.770 zł + 0,2% of the amount over 1.000.000 zł
over2.000.000 zł 6.770 zł + 0,25% of the amount over 2.000.000 zł, but no more than 10 000 zł, and in cases of acts executed between parties belonging to the first tax group (closest family), no more than 7500 zł

There are numerous exceptions from the main rule, which lower the fee for drafting a notary deed which documents:

sales agreement of a standalone housing units which constitute a separate property, or a detached residential building (as understood by the Polish Building Law) 50% of the initial rate
agreement of transfer of title to a cooperative flat, 50% of the initial rate
an obligation agreement entered into under a condition or with a term clause 50% of the initial rate
land property sales agreement, which is a building lot (as understood by art. 2, section 12 of the Polish act regarding spatial planning and land development as of 27 March 2003) 50% of the initial rate
the so-called "developer agreement", i.e. an agreement entered into under art. 9 of the act regarding ownership of premises 50% of the initial rate
donation agreement of a housing unit which is a separate property if the agreement is entered into by and between close family members (from the first tax group), and the buyers are entitled to housing tax relief mentioned in the act on inheritance and donation tax 50% of the initial rate
course of bidding or tender 50% of the initial rate
transfer of ownership regarding a housing unit or detached house with rights to the land by a housing commune 50% of the initial rate
mortgage 50% of the initial rate
sales agreement of agricultural property from the Agricultural Property Stock of the State Treasury 50% of the initial rate
transfer agreement of cooperative member's ownership right to residential premises, cooperative member's ownership right to commercial premises, right to a detached house in a housing cooperative 50% of the initial rate
transfer of ownership regarding a housing unit or detached house with rights to the land by a housing commune 50% of the initial rate
taking money in Polish or foreign currency for safekeeping 50% of the initial rate
setting up a mortgage in order to secure a bank loan for housing development, purchase of a house or housing unit, or for business activity 25% of the initial rate
certification of the declaration of will included in another notarial deed 25% of the initial rate
drawing a prize 25% of the initial rate
declaration of joining to a limited liability company, or taking up shares in such a company 10% of the initial rate
declaration including consent of persons joining a joint-stock company regarding its incorporation, the charter text and taking up shares, presented in a deed other than the deed regarding the statute 10% of the initial rate

In the examples below, the  maximum rate for drafting a notary deed which documents:

a will 50,00 zł
a will with a provision, mandate or deprivation of the legal right to compulsory portion of inheritance 150,00 zł
revocation of a will 30,00 zł
statement about accepting or rejecting an inheritance 50,00 zł
prenuptial agreement 400,00 zł
power of attorney for a single act 30,00 zł
powet of attorney for more than one act 100,00 zł
waiver of real estate ownership or usufruct right 80,00 zł
reconveyance or waiver of rights if the value of the subject cannot be determined 60,00 zł

Drafting:

of excerpt, copy or extract from notarial archives, or of another document 6 zł for each page
statements regarding appointment of an executor 30,00 zł
protocol of opening and announcement of the will 50,00 zł
succession protocol 100,00 zł
a deed of certifying statutory or testamental inheritance, supplementary deed of succession certification regarding successors who inherit an agricultural farm 50,00 zł
drafting a protocol of a limited liability company partner meeting, or a general meeting of a cooperative 750,00 zł
protocol of a shareholder general meeting 1100,00 zł
protocol of a housing cooperative meeting 300,00 zł
protocol of taking a document for safekeeping 50,00 zł
protocol of a bidding, tender, or drawing a prize which did not come to a conclusion, 100,00 zł
other protocol 200,00 zł

Certification:

of compliance of a copy with a given document 6 zł for each page
of the time a document was presented 6 zł for each page
that a given person stays in a specified place 30,00 zł
life certificate issued in order to be eligible for pension, allowances or other social security benefits 5,00 zł
life certificate issued for other aim 30,00 zł
validity of a handwritten signature or a fingerprint of a person who is illiterate or cannot write on documents, if a subject is determined by a financial sum 10% of the initial rate according to the general rule (table 1), but no more than 300,00 zł
validity of a handwritten signature or a fingerprint of a person who is illiterate or cannot write on powers of attorney or other documents 20,00 zł

All the abovementioned fees determine netto remuneration of a notary. VAT should be added to this remuneration, rated 23%. The amount of the fee can be estimated by using a calculator of notary payments for buying real estate.