Wadium at Polish tax auctions — how much it is, how to pay it and when it comes back
The deposit (wadium) is the first real money you put down in a Polish tax auction — before you place a single bid. Planned badly, it can lock you out of the auction; after a careless win, it can be lost. Here is everything you need to know before clicking "bid" on eLicytacje KAS.
What the deposit is and why it exists
The wadium is a security payment that keeps the auction serious: the enforcement authority wants certainty that bidders are actually ready to pay. A winner who changes their mind after the award doesn't block the sale for free — they lose the deposit.
A small terminology note: at bailiff auctions the equivalent of the wadium is called rękojmia — we explain this in our auction glossary. At tax auctions the law speaks of wadium, and that is the term we use here.
When the deposit is required and how much it is
The rule in art. 105b of the Act on Enforcement Proceedings in Administration is simple:
- a deposit is required when the estimated value of the item exceeds PLN 10,000;
- it equals 1/10 of the estimated value (10%).
Example: a car with an estimated value of PLN 36,000 → a deposit of PLN 3,600. The starting price in the first auction is 3/4 of the estimated value (PLN 27,000), but the deposit is always calculated from the estimated value, not the starting price — in a second auction, even with the starting price cut to half the value, the deposit stays the same.
For cheaper items (up to PLN 10,000 estimated value) no deposit is required — in practice that covers equipment or older vehicles; most cars worth bidding on exceed the threshold.
How and when to pay the deposit on eLicytacje KAS
The eLicytacje KAS portal handles payments cashlessly — you pay the deposit online as part of joining a specific auction, within the deadline given in the notice.
Three practical rules:
- Don't leave the payment to the last moment. If the money doesn't clear before the deadline, the system won't let you into the auction — and no explanations will help.
- You pay a separate deposit for every auction you enter. If you're hunting three cars of ~PLN 40,000 estimated value in parallel, you're freezing ~PLN 12,000 in deposits — plan your liquidity.
- Keep the payment confirmation. If anything needs disputing, it will save you nerves.
What happens to the deposit after the auction
There are three scenarios:
- You win and pay the purchase price → the deposit counts toward the price. You pay the difference, and once the full price is paid, ownership of the vehicle passes to you.
- You lose → the deposit is refunded in full, no later than 7 working days after the auction day (art. 105b).
- You win and don't pay → the deposit is forfeited to the enforcement authority. That is the most expensive possible way to learn that a price limit is set before the auction, not after.
How not to lose the deposit — a pre-payment checklist
Deposits are forfeited for almost exactly one reason: someone won a car they didn't really want or couldn't afford. So before paying:
- view the car at the time given in the notice (or consciously accept the risk of buying unseen — remembering the sale comes with no liability for defects);
- compare the estimated value with real market prices for that exact car;
- calculate the full cost: price + repairs + transport + paperwork;
- secure funds for the entire purchase price, not just the deposit — the balance is due shortly after the award (procedure details in the step-by-step guide);
- set your maximum limit and write it down.
Check the profitability before you freeze your money
The deposit is a prepayment for the right to fight for a car — so pay it only where the fight makes sense. Brykam scores every car from KAS auctions before you commit money: the AI compares the starting price with the market value, estimates costs and shows the potential profit. And when a car matching your criteria appears, you get a Telegram alert — with time to spare for a viewing and an unhurried deposit payment. See which auctions are worth a deposit.
Legal basis: art. 105b of the Act on Enforcement Proceedings in Administration; eLicytacje KAS portal rules. As of: October 2026. Always confirm the deposit amount and deadline for a specific sale in its notice.