Inheritance and Gift Tax

The amount of inheritance and gift tax depends on the tax group, to which the acquirer (e.g., donee or heir) belongs to. The tax base is the market value of the acquired assets or rights, determined as of the day on which the tax obligation arises, according to their values as of their acquisition date and decreased by the value of debts and burdens encumbering those assets or rights (pure value).

The particular tax groups are related to the personal relationship of the donee or the heir to the donator or the testator respectively, i.e.:

Tax Group No. I	Spouse, descendants, ascendants, stepchildren, son-in-law, daughter-in-law, siblings, stepparents and parents-in-law
Tax Group No. II	Descendants of the siblings, siblings of parents, descendants and spouses of stepchildren, spouses of siblings and siblings of spouses, spouses of spouses’ siblings, spouses of other descendants
Tax Group No. III	Other persons

In 2024 inheritance and gift tax is applied to acquisition by an acquirer, from one person of the ownership of items or property rights, the pure value of which, added to the value of property previously acquired from the same person in the year in which the last acquisition took place and in the 5 years preceding that year, exceeds the amounts specified below:

Acquirer of inheritance or of donation is classified as:	Tax free amount
Tax Group No. I	PLN 36,120
Tax Group No. II	PLN 27,090
Tax Group No. III	PLN 5,733

Acquirer of inheritance or of donation

is classified as:

Tax free amount

Tax Group No. I

PLN 36,120

Tax Group No. II

PLN 27,090

Tax Group No. III

PLN 5,733

Currently applicable tax scale and the amounts of inheritance and gift tax are presented below:

Value of the inheritance or the gift (pure value decreased by the tax free amount)		Amount of tax
over	up to	Amount of tax
Applied to persons in Tax Group No. I
	PLN 11,833	3%
PLN 11,833	PLN 23,665	PLN 355 + 5% of the surplus over PLN 11,833
PLN 23,665		PLN 946 and 60/100 + 7% of the surplus over PLN 23,665
Applied to persons in Tax Group No. II
	PLN 11,833	7%
PLN 11,833	PLN 23,665	PLN 828 and 40/100 + 9% of the surplus over PLN 11,833
PLN 23,665		PLN 1,893 and 30/100 + 12% of the surplus over PLN 23,665
Applied to persons in Tax Group No. III
	PLN 11,833	12%
PLN 11,833	PLN 23,665	PLN 1,420+ 16% of the surplus over PLN 11,833
PLN 23,665		PLN 3,313 and 20/100 + 20% of the surplus over PLN 23,665

The acquisition of property by way of acquisitive prescription is taxed with a 7% tax rate of the market value of the above property.

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