Notarial fee

1.
Maximum rates of notarial fees

Value of the subject of a notarial action Fee
up to PLN 3,000 PLN 100
more than PLN 3,000 up to PLN 10,000 PLN 100 + 3 per cent of the surplus over PLN 3,000
up to PLN 30,000 PLN 310 + 2 per cent of the surplus over PLN 10,000
powyżej 30 000 zł do 60 000 zł PLN 710 + 2 per cent of the surplus over PLN 30,000
more than PLN 60,000 up to PLN 1,000,000 PLN 1,010 + 0.4 per cent of the surplus over PLN 60,000
PLN 1,000,000  to PLN 2,000,000 PLN 4,770 + 0.2 per cent of the surplus over PLN 100,000
more than PLN 2,000,000 PLN 6,770 + 0.25 per cent of the surplus above PLN 2,000,000; not more than PLN 10,000, and not more than PLN 7,500 in the case of transactions between persons included in tax group 1 within the meaning of the provisions of the Act of July 28, 1983 on inheritance and donation tax

2.

1/2 of the maximum rate is charged for drawing up of a notarial deed documenting:

1) a binding agreement concluded on condition or subject to a time limit,

2) agreement transferring ownership or perpetual usufruct, in performance of a binding agreement,

3) agreement on the sale of an agricultural property from the Agricultural Property Stock of the State Treasury,

4) agreement on the sale of residential premises or developed land property with a detached residential building, carried out by the State Treasury, a local government unit or other entities on the basis of acts granting price discounts to buyers of these premises or real properties,

5) agreement on the transfer of a cooperative member's ownership right to premises,

6) agreement on the transfer of a cooperative member's ownership right to residential premises, cooperative member's right to business premises, right to a detached house in a housing cooperative (the right to residential premises in a house built by a housing cooperative in order to transfer the ownership thereof to a member),

7) agreement on the transfer of an expectative of cooperative member's ownership right to premises, separate ownership of premises or a detached house under the act on housing cooperatives,

8) agreement on the establishment of separate ownership of the premises or the transfer of ownership of a detached house with the right to land, concluded in the performance of contracts for the construction of premises or a house, pursuant to the Act on housing cooperatives,

9) agreement on the transfer of ownership of premises or a detached house with the right to land by a housing cooperative,

10) agreement on the transfer of ownership, release for perpetual usufruct or transfer of the right of perpetual usufruct of a construction plot to a housing cooperative pursuant to Article 35 of the Act on housing cooperatives,

11) establishment of a mortgage (except for the establishment of a mortgage to secure a bank loan granted for housing construction, purchase of a house, residential premises or for business activity - the maximum rate is 1/4 of the basic rate),

12) the course of an auction or tender,

13) accepting money in Polish or foreign currency for safekeeping,

14) agreement concluded under art. 9 of the Act of June 24, 1994 on the ownership of premises (,

15) agreement on the donation of premises constituting a separate real estate, if the agreement is concluded between persons included in tax group 1 within the meaning of the provisions of the Act of July 28, 1983 on inheritance and donation tax, and the buyers are entitled to take advantage of the relief referred to in Article 16 of the Act of July 28, 1983 on inheritance and donation tax,

16) agreement on the sale of separate residential premises within the meaning of Article 2 Clause 2 sentence 1 of the Act of June 24, 1994 on the ownership of premises constituting a separate real estate or a single-family residential building within the meaning of the provisions of the Act of July 7, 1994 Construction Law,

17) agreement on the sale of land property, constituting a construction plot within the meaning of Article 2 item 12 of the Act of 27 March 2003 on spatial planning and development.

3.

1/4 of the maximum rate is charged for drawing up of a notarial deed documenting an agreement and for drawing up of a notarial deed documenting:

1) establishment of a mortgage  in order to secure a bank loan granted for housing construction, purchase of a house, residential premises or for business activity,

2) prize draw,

3) confirmation of the declaration of will contained in another notarial deed.

4.

1/10 of the maximum rate is charged for drawing up of a notarial deed documenting:

1) a declaration of joining a limited liability company or acquisition of
shares in this company,

2) a declaration containing the consent of persons joining a joint-stock company to the establishment of the company, to the wording of the articles of association and to taking up shares, expressed in a notarial deed other than the deed including the Statutes.

5.

Maximum fee rate is charged for drawing up of a notarial deed documenting:

1) an agreement on the sale of real estate, if in connection with this agreement benefits are paid from the social insurance of farmers or a structural pension is paid which is co-financed from funds from the Guarantee Section of the European Agricultural Guidance and Guarantee Fund - PLN 600,

2) an agreement on marital property – PLN 400,

3) last will – PLN 50,

4) last will containing a legacy, instruction or deprivation of the entitled person of the right to a legitimate portion - PLN 150,

5) revocation of the last will – PLN 30,

6) release of real estate from encumbrances or waiver of the right, if the value of the subject is impossible to define - PLN 60,

7) renunciation of the ownership of real estate or the right of perpetual usufruct - PLN 80,

8) power of attorney - for one activity - PLN 30, and in the case of actions authorizing to perform more than one activity - PLN 100,

9) declaration of acceptance or rejection of inheritance - PLN 50.

6.

Maximum rate:

1) minutes of meeting of shareholders of a limited liability company or of the general meeting of a cooperative - PLN 750,

2) minutes of the general meeting of shareholders – PLN 1100,

3) minutes of the shareholders' meeting of a company other than those mentioned in items 1 and 2 or minutes of the meeting of management board, supervisory board or audit committee of a commercial law company - PLN 500,

4) for drawing up of minutes of a housing community meeting - PLN 300,

5) for drawing up of minutes containing the statement of an investment fund company on the amendment to the statutes of the investment fund - PLN 1,000,

6) report on non-completion of an auction, tender or prize draw - PLN 100,

7) report on acceptance of a document for safekeeping - PLN 50, and for the document storage
- PLN 20 net for each started month per each document,

8) another report/ minutes  – PLN 200,

9) for drawing up of a deed of statutory or testamentary succession certification, supplementary succession certification for heirs inheriting a farm - PLN 50,

10) for drawing up of a claim for certificate of succession – PLN 100,

11) for activities related to the European Certificate of Succession, with the exception of the activities referred to in items 12 and 13 below – PLN 400,
12) for drawing up of a draft record of inheritance – PLN 100,
13) for drawing up of a record including a statement of consent to draw up a record of inheritance in accordance with a draft thereof - PLN 50,
14) for drawing up of a report on a will opening and announcement – PLN 50,

15) for drawing up of a certificate of appointing an executor of a will - PLN 30,

16) for drawing up of a succession administrator appointment deed or a succession administrator dismissal deed - PLN 50,
17) for drawing up a statement of consent to the appointment of a succession administrator, a statement of consent to the dismissal of a succession administrator or a declaration of a person appointed as a succession administrator expressing consent to perform this function and the absence of legally valid prohibitions against it - PLN 50,
18) for drawing up of a succession administrator appointment record or a succession administrator dismissal record - PLN 100,
19) for drawing up of a succession administrator resignation record - PLN 50,

7.

For the preparation of an excerpt or an extract from notarial deeds or other documents, the maximum rate of notarial fee is PLN 6 for each started page. A page is considered a text of minimum 25 lines.

8.

Maximum rate for certification:

1) of authenticity of a signature or fingerprint of an illiterate person or somebody who is unable to write:

a) in documents, if the subject is marked with a sum of -1/10 of the fee that would be due if the document were drawn up in the form of a notarial deed for more than PLN 300,

b) in powers of attorney and other documents – PLN 20,

2) certification of a true copy, per each page – PLN 6,

4) certification of the time of a document presentation, per each page – PLN 6,

5) life certificate:

a) in order to receive a retirement pension, disability pension or other social insurance benefits  –PLN 5,

b) for another purpose –PLN 30,

6) certification of residency in a given place –PLN 30.

9.

The maximum rate for delivering, to the opposite party, a statement made orally for the record, or given or sent to a notary public, is PLN 40.

10.

For preparation of a protest, the maximum rate depends on the amount subject to protest, and it is:

1) up to PLN 1000 - PLN 5,

2) more than PLN 1000 – PLN 5 + 0.5 per cent of the surplus above PLN 1000, but not more than PLN 2500.

11.

For each commenced hour of sale of the subject of a registered pledge through a public tender, the maximum rate is 3% of the average monthly salary in the national economy in the previous year, announced by the President of the Central Statistical Office (GUS).
(This rule does not apply in the case of drawing up of a notarial deed documenting the course of the tender.)

12.

For the sale of a registered pledge continued on the second and subsequent day, the maximum rate is - 1.5% of the average monthly salary in the national economy in the previous year (this rule does not apply in the case of drawing up of a notarial deed documenting the course of the tender.)

13. Other notarial actions

The maximum notarial fee for a notarial action which has not been mentioned above amounts up to PLN 200.

14. Actions performed outside the notary’s office

If a notary public has performed a notarial action outside the notary's office, the fee may be increased by the amount calculated for each hour from leaving the notary’s office until the return, in the amount of:

1) in day time –PLN 50,

2) at night and on non-working days - PLN 100 per each hour necessary to perform this action from leaving the notary’s office to return.

(Regulation of the Minister of Justice of 28 June 2004 on the maximum rates of notarial fees)