
How Much Does an Occasional Lease Cost in Poland in 2026?
What a notary can charge for the tenant's statement in 2026, the cost of extracts and signature certification after the fee change of 5 November 2026, and what else to budget for.
Short answer: in 2026 a notary can charge no more than 480.60 zł net, i.e. 591.14 zł with 23% VAT, for the tenant's statement of submission to enforcement under an occasional lease (najem okazjonalny). On top of that come extracts of the deed (from 5 November 2026 a maximum of 12 zł net per page) and – if the landlord requires it – certification of the signature of the owner of another property (a maximum of 60 zł net). Separate items are the owner's statement itself, if you cannot get one from family or friends, and the deposit.
Where the 480.60 zł cap comes from
The notary's fee for drawing up the tenant's statement is no more than 1/10 of the minimum wage (Art. 19a(7) of the Act on the Protection of Tenants' Rights, Municipal Housing Stock and Amendment of the Civil Code (ustawa o ochronie praw lokatorów, mieszkaniowym zasobie gminy i o zmianie Kodeksu cywilnego), consolidated text Dz.U. z 2023 r. poz. 725). The cap therefore changes every year along with the minimum wage:
| Year | Minimum wage | Max. fee net | With 23% VAT |
|---|---|---|---|
| 2025 | 4666 zł (Dz.U. z 2024 r. poz. 1362) | 466.60 zł | 573.92 zł |
| 2026 | 4806 zł (Dz.U. z 2025 r. poz. 1242) | 480.60 zł | 591.14 zł |
| 2027 | 4950 zł (Dz.U. z 2026 r. poz. 1213) | 495.00 zł | 608.85 zł |
This is the maximum rate. Under Art. 5 § 1 of the Notaries Act (ustawa – Prawo o notariacie), the fee is agreed with the parties within the limits of the scale, so the notary may charge less. The gross amounts include 23% VAT, which notaries add to the fee – this is the position taken by the Ministry of Justice, although the practice is sometimes questioned.
Extracts and certifications – new rates from 5 November 2026
Other fees are set by the Regulation of the Minister of Justice of 28 June 2004 on maximum notarial fees (rozporządzenie w sprawie maksymalnych stawek taksy notarialnej, consolidated text Dz.U. z 2024 r. poz. 1566). The amending regulation of 13 October 2026 (Dz.U. z 2026 r. poz. 1370) raised some of the rates; the new amounts apply from 5 November 2026.
| Service | Until 4.11.2026 (net) | From 5.11.2026 (net) | From 5.11.2026 with VAT |
|---|---|---|---|
| Extract of a deed – per page or part of a page (pages 1–10) | 6 zł | 12 zł | 14.76 zł |
| Certification of a handwritten signature on a document with no monetary value (e.g. the statement by the owner of another property) | 20 zł | 60 zł | 73.80 zł |
| Service outside the notary's office – surcharge per hour during the day (8–20) | 50 zł | 100 zł | 123.00 zł |
| Service outside the notary's office – at night and on non-working days | 100 zł | 200 zł | 246.00 zł |
A page means text of no fewer than 25 lines (§ 12(2) of the Regulation). The number of pages and the number of extracts needed depend on the notary's office and on how many people are to receive them.
Sample calculation of the maximum notary cost
Let's assume the extracts of the tenant's deed are 3 pages each, two extracts are needed (for the tenant and the landlord), and the landlord requires the statement by the owner of another property with a notarially certified signature:
| Item | Net | Gross |
|---|---|---|
| Tenant's statement in the form of a notarial deed | 480.60 zł | 591.14 zł |
| 2 extracts × 3 pages × 12 zł | 72.00 zł | 88.56 zł |
| Certification of the signature of the owner of another property | 60.00 zł | 73.80 zł |
| Total (maximum) | 612.60 zł | 753.50 zł |
Without notarial certification of the signature, the maximum cost in this example is 679.70 zł gross. With several tenants, each making a statement, the fee for the statement applies to each of them.
Statement by the owner of another property ("guarantee")
The Act requires the agreement to include a statement by the owner of a property (or a person with legal title to it) (oświadczenie właściciela) consenting to the tenant and the people living with them moving in there if the obligation to vacate the rented flat is enforced (Art. 19a(2)(3)). The market calls it a "guarantee" (poręczenie) or an "address for the occasional lease", although it is not a surety for debts. At the landlord's request, the signature on it must be notarially certified.
If a family member signs the statement, you pay at most for the signature certification. If you have no such person, you can order a ready-made statement from us: with a given address for 298 zł, with the address added later for 348 zł, with a notarially certified signature for 413 zł, or that version with the address added later for 433 zł – you will find all the options in the documents section. We write more about prices in our article how much a guarantee for an occasional lease costs.
Other costs worth budgeting for
- Deposit – may not exceed six times the monthly rent on the day the agreement is concluded and must be returned within one month of vacating the flat, after deducting amounts owed to the owner (Art. 19a(4)–(5)). We write about getting your deposit back in our article what to do when the owner does not return your deposit.
- Rent and charges – besides rent, the owner charges only fees outside their control (e.g. for utilities), unless the agreement provides otherwise (Art. 19c(1)). The rent can be increased only on the terms set out in the agreement (Art. 19c(2)).
- Notification to the tax office (urząd skarbowy) – the owner's obligation within 14 days of the start of the lease (Art. 19b(1)); the Act provides for no fee for it.
- Rental income tax – this concerns the landlord; details in our article what taxes landlords pay.
How to judge whether the rent is fair
A "fair price" is one that matches what you get: the location, size, condition and furnishings of the flat, and what is included in the charges. Before you sign the agreement:
- compare several listings of a similar size and standard in the same area;
- ask for a breakdown of costs: rent for the owner, building service charges, utilities, internet, waste collection;
- check that the agreement lists all charges precisely and how they are settled – this protects you from "hidden" costs;
- pay attention to the rent increase clause, because only that clause will allow the owner to raise the rent during the agreement;
- be wary of offers that are clearly cheaper than similar ones – this is a common sign of fraud.
Who pays the notary?
The law does not say which party bears the cost of the deed. Since the statement is made by the tenant, the tenant usually pays, but the parties can agree otherwise – e.g. split the cost. It is worth settling this before visiting the notary's office.
Frequently asked questions
How much does a notary cost for an occasional lease in 2026?
For the tenant's statement, a maximum of 480.60 zł net (591.14 zł with VAT). From 5 November 2026, extracts cost no more than 12 zł net per page, and certification of the signature on the statement by the owner of another property no more than 60 zł net.
Can a notary charge more than 591.14 zł?
For the tenant's statement alone – no, that is the upper limit in 2026 (including VAT). Extracts, any signature certification and a surcharge for services outside the office are, however, paid separately.
How much will a notary cost in 2027?
From 1 January 2027 the minimum wage will be 4950 zł, so the maximum fee for the tenant's statement will rise to 495 zł net, i.e. 608.85 zł with VAT.
Do two tenants pay double?
Each tenant makes their own statement, so the cap in Art. 19a(7) applies to each statement separately. The final amount depends on what is agreed with the notary.
Is there a fee for reporting the agreement to the tax office?
The Act provides for no fee for the notification. It is the owner's obligation, and failing to fulfil it means Art. 19c and 19d do not apply.
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