Property sale tax
See whether the sale is exempt, the gain, the taxable part after a housing expense, the tax and the net amount.
Open calculatorPolish inheritance and gift tax
The calculator works out tax on an inheritance, a gift or usucapion under the Polish Act on inheritance and gift tax (consolidated text, Dz. U. 2026 item 478). The relationship to the giver or the deceased sets the tax group I, II or III. The art. 4a exemption covers a spouse, descendants, ascendants, stepchild, sibling, stepfather and stepmother, if the SD-Z2 notice is filed within 6 months. The tax-free amount applies to the total of acquisitions from the same person in the year of the acquisition and the 5 years before. The result is an estimate, not legal advice.
Usucapion is taxed at 7% of the value, with no tax-free amount and no exemption.
The relationship sets the tax group and whether the art. 4a exemption can apply.
Market value of the property and rights after debts and encumbrances, in PLN.
Total value acquired from the same person in the year of this acquisition and the 5 years before. Do not include this acquisition.
Tax group
Group II
Art. 4a exemption
Not applicable
Tax-free amount
27,090 PLN
Total over 5 years
50,000.00 PLN
Tax base
22,910 PLN
Tax to pay
1,825 PLN
Effective rate
3.65%
Net amount
48,175.00 PLN
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Tax by bracket
| Excess over the tax-free amount | Rate | Base | Tax |
|---|---|---|---|
| up to 11,833 PLN | 7.00% | 11,833.00 PLN | 828.40 PLN |
| from 11,833 to 23,665 PLN | 9.00% | 11,077.00 PLN | 996.93 PLN |
What to file and when
File the SD-3 tax return within a month of the court decision on the inheritance becoming final (or the registration of the inheritance certificate).
The same value in other groups (no exemption)
- Group I457 PLN
- Group II1,825 PLN
- Group III7,434 PLN
Tax base and tax rounded to whole złoty (art. 63 § 1 of the Tax Ordinance). Scale: Minister of Finance regulation of 28 June 2023 (Dz. U. item 1226); tax-free amounts: art. 9 ust. 1 of the Act. Earlier acquisitions are assumed to have been taxed in the same group. An estimate, not legal advice. The calculator does not include the housing relief (art. 16), other exemptions under art. 4, foreign assets or changes after the legal status of 19 March 2026. For unusual cases, check with the tax office or a notary.
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Frequently asked questions
When is an inheritance or gift exempt from tax?
The art. 4a exemption covers a spouse, descendants (children, grandchildren), ascendants (parents, grandparents), a stepchild, a sibling, a stepfather and a stepmother. The acquisition must be notified (SD-Z2) within 6 months of the inheritance decision becoming final, or of the tax obligation arising for a gift. A cash gift above the tax-free amount needs a transfer to an account, and the acquirer needs EU, EEA, EFTA or Polish citizenship, or residence in those states.
What is the tax-free amount and how are the 5 years counted?
The tax-free amount (art. 9 ust. 1) is 36,120 PLN in group I, 27,090 PLN in group II and 5,733 PLN in group III. It applies to the value taken from one giver. Acquisitions from the same person in the year of the last acquisition and in the 5 years before are added together. Tax already paid on earlier taxable acquisitions is deducted.
Why do sons-in-law, daughters-in-law and parents-in-law pay tax if they are in group I?
The law places them in group I, so the rates and tax-free amount match those for children. They are not covered by the art. 4a exemption, which lists only spouses, descendants, ascendants, stepchildren, siblings, stepfathers and stepmothers.
Does a missed notice mean a 20% rate?
The 20% rate (art. 15 ust. 4) applies only to a gift that the acquirer invoked before a tax authority in a check or proceeding, where the tax was not paid. The calculator shows a warning about the exemption but does not apply that rate.
Can I use the result for my tax return?
Not directly. The calculator applies the statutory amounts and rates, but it does not know your full situation. It leaves out the housing relief, other exemptions under art. 4, foreign assets and any changes after the legal status of 19 March 2026. Check the figures with the tax office or a notary before you file.
Educational estimate only. Not medical, tax, legal or financial advice.