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Poland Inheritance & Gift Tax Guide

Poland's inheritance and gift tax (Podatek od spadków i darowizn) applies progressive rates from 3% to 20% depending on the relationship between parties and the value received. Group I (closest family) benefits from a high tax-free threshold of PLN 36,120 and the lowest rates. Close family may also qualify for a full housing exemption. For related guidance, see our Wealth Tax Guide → and Property Tax Guide →.

Tax Groups & Rates 2026

Taxpayers are categorised into three groups based on their relationship to the deceased or donor:

  • Group I (3–12%): Spouse, children (including adopted), grandchildren, parents, grandparents, stepchildren, stepparents, siblings, and in-laws of the same degree. The closest family receives the most favourable rates.
  • Group II (7–20%): Siblings' descendants, spouses of siblings, siblings of parents (aunt/uncle), nieces/nephews, and other relatives beyond the first group.
  • Group III (12–20%): All other persons not falling into Groups I or II (unrelated individuals, distant relatives, etc.).

Tax-Free Thresholds

Each group has a tax-free allowance (kwota wolna) per acquisition, rolling over a 5-year period:

  • Group I: tax-free up to PLN 36,120 (2026). This means cash or property gifts up to this amount from a spouse, child, or parent are completely tax-free.
  • Group II: tax-free up to PLN 27,090.
  • Group III: tax-free up to PLN 5,733.

These thresholds apply per donor/beneficiary relationship and reset every 5 years. Amounts exceeding the threshold are taxed on the excess at progressive rates within the band.

Housing Exemption for Close Family

  • Group I taxpayers (spouse, children, parents, etc.) can inherit or receive as a gift a house or apartment entirely tax-free, regardless of value.
  • The exemption applies if the beneficiary was living in the property at the time of inheritance and does not sell or lease it for at least 5 years.
  • Alternatively, a housing property can be acquired tax-free from a Group I donor if the beneficiary reports it to the tax office within 6 months.
  • This exemption is separate from the PLN 36,120 general threshold.

Progressive Rate Bands

For amounts exceeding the tax-free threshold, the following progressive rates apply within each group:

  • Group I: 3% on excess up to PLN 11,883; 5% on PLN 11,883–23,766; 7% on PLN 23,766–59,415; 9% on PLN 59,415–118,830; 12% above PLN 118,830.
  • Group II: 7% on excess up to PLN 11,883; 9% on PLN 11,883–23,766; 11% on PLN 23,766–59,415; 13% on PLN 59,415–118,830; 15% above PLN 118,830.
  • Group III: 12% on excess up to PLN 11,883; 14% on PLN 11,883–23,766; 16% on PLN 23,766–59,415; 18% on PLN 59,415–118,830; 20% above PLN 118,830.

Filing & Deadlines

  • Inheritance and gifts must be reported to the tax office within 1 month of the inheritance acceptance or gift receipt (6 months for the housing exemption).
  • For Group I transfers below the tax-free threshold, reporting to the tax office (SD-Z2 form) is required to claim the exemption — failure to report results in automatic taxation.
  • Bank transfers are recommended for gifts over PLN 1,000 to prove the transaction.