Inheritance and Gift Tax in Poland: SD-Z2 and the Family Exemption
Short answer: Immediate family (spouse, children, parents, siblings) can receive unlimited gifts and inheritances tax-free in Poland, but must file form SD-Z2 within 6 months and document money transfers to a bank account. Otherwise rates run 3-20% above tax-free amounts of 36,120 to 5,733 zl.
A transfer from your parents, an inheritance from abroad - in Poland both can trigger podatek od spadkow i darowizn, the inheritance and gift tax. The good news: the closest family pays nothing, if you file one form on time. The rules are in the Inheritance and Gift Tax Act (consolidated text: Journal of Laws 2026, item 478). As of October 14, 2026, this is what expats need to know.
When the Polish tax applies
The Act covers property located in Poland. It also reaches property abroad - a flat in Spain, shares in Canada, money in a German account - if, at the moment of inheritance or the gift agreement, the recipient is a Polish citizen or has a permanent place of residence in Poland (Article 2). For movable property in Poland, no tax applies if neither the donor/deceased nor the recipient is a Polish citizen or resident (Article 3(1)). In practice: if you live in Poland permanently, gifts and inheritances from family abroad are within the Polish system.
The three tax groups
Rates and tax-free amounts depend on your relationship to the donor or deceased (Article 14):
- Group I: spouse, children, grandchildren, parents, grandparents, stepchildren, siblings, step-parents, parents-in-law, son- and daughter-in-law,
- Group II: nieces and nephews, aunts and uncles, and their further family,
- Group III: everyone else, including unrelated friends and (in most cases) unmarried partners.
The tax-free amounts per donor, counted over the current and five preceding years (Article 9(1)-(2)):
- Group I: 36,120 zl,
- Group II: 27,090 zl,
- Group III: 5,733 zl.
Above those amounts, progressive rates apply to the excess (Article 15(1)): 3-7% in Group I, 7-12% in Group II and 12-20% in Group III. If a gift surfaces only when the tax office finds it in an audit, a flat 20% punitive rate applies (Article 15(4)).
Group zero: full exemption with a deadline
The immediate family - spouse, descendants, ascendants, stepchildren, siblings, step-parents - can receive unlimited amounts tax-free under Article 4a, but on conditions:
1. Report the acquisition to the tax office within 6 months - form SD-Z2. For inheritances, the 6 months run from the court decision becoming final (or from registration of the notarial inheritance deed); for gifts, from the gift. If you genuinely learn about the acquisition later, the 6 months run from when you found out, if you make that plausible. 2. Money gifts need a paper trail. If money from one donor over the five-year window exceeds the Group I tax-free amount, you must document the transfer to your bank account (or by postal order). Cash in an envelope kills the exemption for the amount that should have been documented.
No SD-Z2 is needed when the five-year total from that person stays under 36,120 zl, or when the gift is made as a notarial deed (Article 4a(4)). Miss the conditions and the acquisition is taxed as Group I - up to 7%.
The paperwork for taxable cases
If the exemption does not apply and the value exceeds the tax-free amount, you file an SD-3 tax return within one month of the tax obligation arising (Article 17a). Gifts are declared by the recipient, not the donor. Foreign-currency values convert to zloty under the Act's rules.
Practical notes for expats
- Parents wiring you money for a flat deposit: have them send it to your Polish bank account, file SD-Z2 within 6 months, and the whole amount is tax-free. This is the single most common expat mistake - the transfer happens and nobody files.
- Inheriting abroad while living in Poland: Article 2 pulls the inheritance into the Polish system, but Group 0 reporting usually reduces the tax to zero for immediate family. Treaties and the other country's rules come first - Poland taxes only where the Act says so.
- Unmarried partners are Group III: 5,733 zl tax-free, then 12-20%. Marriage moves a partner into the exemption group.
Frequently asked questions
### Do I pay Polish tax on a gift from my parents abroad?
If you are a Polish citizen or live in Poland permanently, the gift falls under the Polish act (Article 2) - but immediate family is fully exempt if you file form SD-Z2 within 6 months and document the bank transfer. Skip the filing and up to 7% tax applies.
What is the deadline for the SD-Z2 form in Poland?
Six months from the tax obligation arising: for gifts, from the gift; for inheritances, from the court decision becoming final or the notarial inheritance deed being registered.
How much can I receive tax-free in Poland without any forms?
From one person over five years: 36,120 zl from Group I family, 27,090 zl from Group II relatives and 5,733 zl from anyone else. Notarial gifts also need no SD-Z2.
Are cash gifts taxed in Poland?
Cash gifts from immediate family lose the Article 4a exemption unless the transfer is documented to your bank account or by postal order. The exemption requires a paper trail for money above the Group I tax-free amount.
