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Inheritance tax

Obligation to pay inheritance tax

The acquisition of an inheritance does not only involve entering into the rights and obligations of the testator. This creates an obligation on the part of the heir to pay inheritance tax. It arises from the date on which the court decision confirming the acquisition of the inheritance becomes final, or from the date on which the notary registers the succession certification deed drawn up by him/her. If, on the other hand, the fact of inheritance acquisition has not been notified to the competent tax authority, the obligation arises when the acquisition of ownership of specific items by inheritance is invoked before the tax authority.

Inheritance and gift tax rules are regulated by the Inheritance and gift tax act of 28 July 1983. According to its provisions, all heirs are liable for tax, and the amount of tax depends on which tax group the heir belongs to and the so-called pure value of the inheritance (i.e. the amount obtained after deducting inheritance-related charges). It is therefore necessary to first establish to which tax group one belongs, which will also allow the tax-free amount to be determined.

The tax-free amount is

  • PLN 9,637 for tax group I, which includes the spouse, ascendants, descendants, as well as siblings, stepchildren, stepmother, stepfather, in-laws, son-in-law and daughter-in-law;
  • PLN 7,276 for tax group II - This in turn includes: descendants of siblings (i.e. nephew, niece and their children), siblings of parents (i.e. aunt, uncle, uncle and uncle), children, grandchildren, spouses of siblings and siblings of their spouses and their spouses and spouses of other descendants (e.g. wife of a grandchild), and spouses of stepchildren;
  • PLN 4,902 for tax group III - i.e. for those not included in Groups I and II.


The calculation of the tax-free amount is based on adding up the market value of the inherited assets with the value of the donations received from the testator in the previous 5 years. If the value of the inherited property, obtained after deducting debts and other property obligations from it, does not exceed the tax-free amount applicable to us, the acquisition of the inheritance is not subject to tax.

If, on the other hand, the value of the inheritance is higher than tax-free amountThe taxpayer must submit to the tax office, a tax return reporting the acquisition of property or property rights by inheritance. This return is submitted within one month of the tax liability arising, on form SD-3 and SD -3/A. It must also be accompanied by the documents from which the tax base arises. Payment of the tax must be made within 14 days of receipt of the decision of the head of the tax office, which shows the amount of tax calculated by the tax office.

Rules for calculating the amount of inheritance tax

It should be remembered that inheritance tax is calculated only on the amount of the excess over the tax-free amount. Tax rates vary depending on which tax group you belong to.

Tax group I:

  • in the event of an excess of up to PLN 10,278, the tax is 3%,
  • in the case of the excess amount over PLN 10,278 to PLN 20,556, the tax is PLN 308.30 + 5% on the excess over PLN 10,278,
  • in the case of the excess amount over PLN 20,556, the tax is PLN 822.20 + 7% on the excess amount over PLN 20,556.

Tax group II:

  • in the event of an excess of up to PLN 10,278, the tax is 7%,
  • in the event of a surplus of more than PLN 10,278 to PLN 20,556, the tax is PLN 719.50 + 9% on the surplus over PLN 10,278,
  • in the case of the excess amount over PLN 20,556, the tax is PLN 1,644.50 + 12% on the excess over PLN 20,556.

Tax group III:

  • in the event of an excess of up to PLN 10,278, the tax is 12%,
  • in the event of a surplus of more than PLN 10,278 to PLN 20,556, the tax is PLN 1,233.40 + 16% on the surplus over PLN 10,278,
  • in the case of the excess amount over PLN 20,556, the tax is PLN 2,877.90 + 20% on the excess amount over PLN 20,556.

A spouse, descendant, ascendant, stepchild, brother, sister, stepfather and stepmother acquiring an inheritance may benefit from exemption from inheritance tax. To this end, no later than 6 months from the date on which the court decision confirming the acquisition of the inheritance became final or from the date on which the deed of certification of inheritance was registered, the acquisition of the inheritance must be reported to the tax office. The form SD-Z2 is used for this purpose. The obligation to make this notification does not apply if the value of the pure inheritance property is lower than PLN 9,637.

In the event that we become aware of the acquisition of an inheritance after the expiry of the 6-month period, we are still entitled to the exemption, but its acquisition is subject to the condition that the acquisition of the inheritance is declared within 6 months of the date on which we became aware of the acquisition and that this fact is substantiated.

If issues related to the acquisition of an inheritance raise any doubts, it is worth clarifying them in a way that will not have negative consequences - preferably consult z legal adviserwho has the relevant knowledge and experience.

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