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Inheritance and gift tax: new tax-free amounts and rates

by Weronika Nazarkiewicz

28 October 2022

The Regulation of the Minister of Finance amending the inheritance and gift tax-free amounts and rates became law on 13 October 2022.

New tax-free amounts

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

for group 1: from 9,637 zloty to 10,434 zloty;
for group 2: from 7,276 zloty to 7,878 zloty;
for group 3: from 4,902 zloty to 5,308 zloty.

In addition, non-taxable gift amounts will increase for tax group 1:

from one donor – up to 10,434 zloty (from 9,637 zloty);
from many donors – up to 20,868 zloty in total (from 19,274 zloty).

Please remember that the Inheritance and Gift Tax Act makes the amount of tax dependent on the value of the property received and the degree of relatedness between testator/donor and heir/donee. Taxpayers are classified into 3 groups:

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.

New tax rates

Increased tax-free amounts also modify the applicable tax rates. From 13 October 2022, tax is calculated on the taxable amount in excess of the tax-free amount, as follows:

Further changes in the making

The Sejm is already working on further amendments to the inheritance and gift tax legislation to increase tax-free amounts. The changes are to apply from 1 January 2023.

If you have any questions about recent or future changes, please contact our experts.

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