PCC-3 Tax on Selling a Sole Proprietorship (JDG) in Poland (2026)

Selling a business? The buyer must pay PCC-3 — a 2% tax on the market value. But you can optimize: selling assets instead of the whole business, a VAT exemption, or converting to a company.

In this guide, I explain the rules of PCC-3 when selling a sole proprietorship (JDG — a Polish registered business run by one individual) in Poland in 2026.

PCC-3 — what is it and who pays?

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PCC-3 is the civil law transactions tax (podatek od czynności cywilnoprawnych). When selling an enterprise, the buyer pays it (not the seller).

• Rate: 2% of market value
• Deadline: 14 days from the transaction
• Form: PCC-3 (filed electronically via the e-Tax Office)

Example:

• Sale of a JDG for 300,000 zł
• PCC-3: 300,000 × 2% = 6,000 zł (paid by the buyer)

Sale of the whole business vs assets

Sale of the enterprise (organized business)

• PCC-3: 2% (buyer)
• VAT exemption (Art. 6(1))
• PIT (personal income tax): the seller pays tax on the profit

Sale of individual assets

• PCC-3: depends on the type of asset
• VAT: 23% on most assets
• PIT: the seller pays tax on the profit

Optimization strategies

1. VAT exemption (sale of the whole business)

If you sell an organized enterprise (a set of assets + customer base), the sale is exempt from VAT (Art. 6(1)).

2. Conversion to a company

Selling shares in a company = PCC-1 (1%), not PCC-3 (2%). Plus no VAT on the assets.

Pitfalls

1. No PCC-3 filed

The buyer must file PCC-3 within 14 days. Missing the deadline = penalties.

2. Low valuation

The Tax Office (US) may challenge the valuation — and impose additional tax.

3. VAT on assets

Selling individual assets = VAT. Selling the whole business = exemption.

FAQ

Who pays PCC-3?

The buyer. Not the seller.

Is selling a JDG subject to VAT?

If you sell the entire enterprise — VAT exemption (Art. 6(1)). Individual assets — VAT applies.

Can I avoid PCC-3?

Not legally. But you can optimize: selling shares in a company (PCC-1 at 1%).

Need help selling a JDG?

I run sole-proprietorship accounting — valuation, sale, PCC-3, optimization. From 49 zł + VAT per month.

Write to [email protected] or visit oxyok.com/pl.

Note: PCC-3: 2% on the sale of an enterprise, paid by the buyer. VAT exemption when selling an organized enterprise (Art. 6(1)). Before making a decision, consult an accountant.