We use cookies to personalise the website and offer you the greatest added value. They are, among other purposes, used to analyse visitor usage in order to improve the website for you. By using this website, you agree to their use. Further information can be found in our data privacy statement.

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.


Contact Person Picture

Monika Spotowska

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

Associate Partner

Send inquiry


Deutschland Weltweit Search Menu