Karol Nawrocki signed a law raising the PCC exemption threshold for private transactions
On October 15, 2026, the President approved tax changes that raise the exemption limit from the tax on civil law transactions. The new rules apply, among other things, to purchases of second-hand items by private individuals.
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Higher exemption threshold for PCC
Karol Nawrocki signed a package of laws modifying tax regulations, as reported by the Podatki.biz portal (Exemptions from PCC tax and changes in local fees signed by the President). The key change is the increase of the threshold below which transactions are not subject to civil law transaction tax.
Who is affected by the changes
The new regulations primarily cover consumers and individuals making purchases in the secondary market, according to information published by Podatki.biz (Exemptions from PCC tax and changes in local fees signed by the President). The changes also apply to transactions conducted through online platforms, where private users buy used items.
Significance for entrepreneurs and private individuals
For small business owners and individuals conducting business activities, the new regulations may mean simplified accounting when purchasing used equipment or furnishings from private individuals. Consumers buying second-hand items – from furniture to electronics – will be able to benefit from the higher exemption limit, which will reduce the administrative burdens associated with settling PCC.
When will they come into effect
The laws signed by the president in mid-October 2026 still require publication in the Journal of Laws. The standard procedure stipulates that the new regulations will come into effect after the vacatio legis, which is the transitional period between the announcement and the entry into force of the regulations. Entrepreneurs and private individuals should monitor announcements from tax offices regarding the practical application of the new exemption limits.
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