FEES

DEPENDING ON THE VALUE

In many cases, though, a half or a quarter of the value of calculated fee is charged

1/ from 100 PLN to 3000 PLN

100 PLN

2/ more than 3000 PLN to 10 000 PLN

100 PLN + 3% of the surplus above 3000 PLN

3/ more than 10 000 PLN to 30 000 PLN

310 PLN + 2% of the surplus above 10 000 PLN

4/ more than 30 000 PLN to 60 000 PLN

710 PLN + 1% of the surplus above 30 000 PLN

5/ more than 60 000 PLN to 100 000 PLN

1010 PLN + 0,4% of the surplus above 60 000 PLN

6/ more than 1 000 000 PLN to 2 000 000 PLN

4770 PLN + 0,2% of the surplus above 1 000 000 PLN

7/ more than 2 000 000 PLN

6770 PLN + 0,25% of the surplus above 2 000 000 PLN
(but not more than 10 000 PLN; and in case of notarial acts whose parties are persons of I tax group pursuant to the provisions of act of 28 July 1983 on Inheritance and Donation Tax, not more than 7500 PLN).

DEPENDING ON THE KIND OF NOTARIAL ACT

1/ marital agreement

400 PLN

2/ last will

last will with legacy, testamentary instructions or depriving statutory heir of the right to their legitimate portion

last will with a specific bequest

revocation of last will

50 PLN

150 PLN

200 PLN

30 PLN

3/ power of attorney (to perform one act)

to perform more than one act

30 PLN

100 PLN

4/ acceptance of inheritance certificate, or disclaimer of succession

50 PLN

5/ protocol from a meeting of limited liability company
or a general meeting of a cooperative

protocol from shareholders general meeting

protocol from the meeting of tenants' association

750 PLN (when share capital is raised, the notarial fee is calculated depending value of the raised share capital)

1100 PLN

300 PLN

6/ deed of succession certification

deed of inheritance with specific bequest certification

inheritance protocol

protocol of proving of a will

50 PLN

100 PLN

100 PLN

50 PLN

Notarial remuneration is increased by goods and services tax (23%).

Moreover, notary as tax payer charges other relevant taxes (including the civil law transactions tax and inheritance and donation tax), as well as court fees for making entries in land and mortgage registers, and remits them to bank accounts of relevant bodies (tax offices, courts).