New tax rules for second-hand goods take effect in Poland
New rules for taxing the purchase of second-hand goods from private sellers came into effect in Poland on November 3, 2026, following a bill signed by President Andrzej Duda on October 15. The law raises the exemption threshold for the 1% civil-law transaction tax (PCC) from 1,000 PLN to 3,000 PLN.<\/b><\/p>\n
Effective immediately, buyers can acquire movable property from private individuals with a market value of up to 3,000 PLN without paying the PCC levy. The exemption applies to used smartphones, laptops, furniture, household appliances, bicycles, cars, and more, including purchases made through popular online marketplaces such as OLX, Allegro, and Vinted, provided the seller is a private individual not subject to VAT on the sale.<\/p>\n
Key aspects of the updated taxation: Purchases up to 3,000 PLN are fully exempt from PCC . The rate remains 2% on the entire purchase price if the goods’ market value surpasses the 3,000 PLN threshold. For example, a laptop worth 3,500 PLN incurs 70 PLN in tax. Buyers must file a PCC-3 declaration and pay resulting tax (if under declaration) within 14 days of the transaction date.<\/p>\n
The 2% PCC tax applies to items acquired when import within over 6 2026 , starting , than older reference thresholds more other former costing prices online?<\/p>\n
