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Inheritance and gift tax – tax-free amounts

by Monika Spotowska

2 June 2023

Tax-free amounts in respect of inheritance and gift tax will be raised from 1 July 2023.

Inheritance and gift tax

The amount of inheritance and gift tax depends on the value of the property received and the degree of relation between testator/donor and heir/donee. The statute distinguishes 3 groups of taxpayers:

group 1 includes persons closest to the testator/donor (e.g. spouse and children);
group 2 includes other family members (e.g. siblings' descendants, parents' siblings);
group 3 includes e.g. unrelated persons.

Higher tax-free amounts

Under the new laws, tax-free amounts will change as follows:

for group 1: from 10,434 zloty to 36,120 zloty;
for group 2: from 7,878 zloty to 27,090 zloty;
for group 3: from 5,308 zloty to 18,060 zloty.

The tax is payable on acquisition of title to property or property rights whose net value exceeds the above limits in a five-year period.

If you have any questions about the above changes, please contact us.

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Monika Spotowska

Attorney at law (Poland), Tax adviser (Poland)

Associate Partner

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