The above-mentioned amounts are net worth amounts. There is a VAT tax that should be added at a rate of 23%.

The exact amount of the notary’s fee, including VAT, as well as the necessary court fees required to carry out the procedure, fees for submissions to the land and mortgage registry court and taxes calculated and collected by the notary—such as the tax on civil law transactions and the inheritance and donation tax—will be calculated during the meeting at the notary’s office after a thorough analysis of all materials related to the specific case.

The notary is entitled to a fee for performing notarial acts based on an agreement with the parties involved in the act. This fee cannot exceed the maximum rates of notarial fees applicable to a given act, as specified in the Regulation of the Minister of Justice dated 28th of June 2004, regarding the maximum rates of notarial fees.

If a specific act is not explicitly listed in the Regulation, the maximum notarial fee generally depends on the value of the subject of the notarial act.

Maximum Notarial Fee Rates Based on Value:

• Up to 3,000 PLN – 100 PLN;
• Over 3,000 PLN up to 10,000 PLN – 100 PLN + 3% of the amount exceeding 3,000 PLN;
• Over 10,000 PLN up to 30,000 PLN – 310 PLN + 2% of the amount exceeding 10,000 PLN;
• Over 30,000 PLN up to 60,000 PLN – 710 PLN + 1% of the amount exceeding 30,000 PLN;
• Over 60,000 PLN up to 1,000,000 PLN – 1,010 PLN + 0.4% of the amount exceeding 60,000 PLN;
• Over 1,000,000 PLN up to 2,000,000 PLN – 4,770 PLN + 0.2% of the amount exceeding 1,000,000 PLN;
• Over 2,000,000 PLN – 6,770 PLN + 0.25% of the amount exceeding 2,000,000 PLN, but not more than 10,000 PLN, and in the case of acts between persons belonging to the first tax group as defined in the Inheritance and Donation Tax Act of July 28, 1983, not more than 7,500 PLN.

For certain notarial acts listed in §6 of the Regulation, the maximum fee is half of the above rates.

Maximum Fees for Inheritance-Related Acts:

• Certificate of inheritance – 50 PLN;
• Certificate of testamentary inheritance with a vindicatory bequest – 100 PLN;
• Inheritance protocol – 100 PLN;
• Protocol for opening and announcing a will – 50 PLN;
• Protocol of the opening and announcement of the will – 50 PLN;
• Marital property contract – 400 PLN;
• Appointment or dismissal of a succession administrator – 50 PLN;
• Protocol for appointment or dismissal of a succession administrator – 100 PLN;
• Protocol for resignation of a succession administrator – 50 PLN.

Copies, Extracts, and Excerpts:

For preparing a copy, extract, or excerpt from notarial records or other documents – 6 PLN per page.

Certifications:

• Certification of signature authenticity or fingerprint of an illiterate or unable-to-write person: On documents specifying a monetary amount (e.g., lease agreements, allotment sale agreements) – 1/10 of the maximum fee that would apply if the document were notarized, but no more than 300 PLN;
• On powers of attorney and other documents – 20 PLN.
• Certification of a copy’s conformity with the original, per page – 6 PLN;
• Certification of the date of document presentation, per page – 6 PLN;
• Certification of being alive: For receiving pensions, annuities, or other social insurance benefits – 5 PLN; For other purposes – 30 PLN.
• Certification of a person’s presence at a specific location – 30 PLN.