Fees and taxes
Notary public determines notarial fees, which should not exceed maximum notarial
fees set out in the Regulation of the Minister of Justice of 28 June 2004 on maximum
notarial fees. In addition, it determines maximum amounts by which the fee may be increased
for the performance of the notarial acts outside the notary office.
Besides the notary's fee, cost of the deed consist of taxes and court fees.
The charged tax is paid by the notary public to the tax office, and the court fees – to the competent court:
- Court fees
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Notary should collect a court fee for the motion to make an entry in the land and mortgage register in the case where the motion for
making such an entry in the land and mortgage register is included in the notarial deed and such motion is subject to the court fee
(Act of 28 July 2005).
The charged fee is paid by the notary public to the competent court's bank account.
- VAT
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Notary’s services are subject to the goods and services tax (VAT) which currently amounts to 23% (Act of Goods And Services Tax of
11 March 2004).
The charged tax is paid by the notary public to the competent tax office.
- Tax on civil law transactions
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Notary is a tax remitter with respect to the civil law transactions tax performed in the form of a notarial deed (Act of 9 September 2000).
The charged tax is paid by the notary public to the competent tax office.
- Tax on inheritance and donations
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Notary is a tax remitter with respect to the inheritance and gifts made in the form of a notarial deed or
the free of charge cancellation of joint ownership or settlement made in this respect, made in the form of a notarial deed (Act of 28 July 1983).
The charged tax is paid by the notary public to the competent tax office.
Determining the cost of a particular notary deed requires consideration of many factors. Notary
or Notary Office staff will help you determine costs of a particular service.
In accordance with art. 80 § 3. of the Act of Law on Notaries 'Notary is obliged to provide parties all with necassary information
related to a planned notarial act'.
In accordance with art. 6 of the Act of Law on Notaries, if the parties cannot afford to cover notary’s remuneration without detriment
to the necessary livelihood of their family, they may file a petition with a competent district court to have
notarial fees waived fully or partly.