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Inheritance tax in Poland 2026
Spouses, children, grandchildren, parents, siblings and stepchildren pay nothing at all — provided they notify the tax office within 6 months of the inheritance or gift.
Everyone else pays on the excess over modest allowances: 3–7% for wider close family, 7–12% for nieces and nephews, 12–20% for unrelated heirs.
At a glance
- top rate
- 20% (unrelated heirs, above PLN 23,665 of taxed value)
- entry band
- 0% for immediate family with timely notification
- tax year basis
- Per transfer; receipts from one person pooled over 5 years
- filing deadline
- 6-month notification for the family exemption
- residency basis
- Polish-located assets always; worldwide if the heir is a Polish national or resident
- regime flag
- Notary handles the tax when a deed is involved
Rates
Group 1 — spouse, children, parents, siblings, in-laws (2026)
| Taxed value above allowance (PLN) | Rate on this band | Note |
|---|---|---|
| 0 – 11,833 | 3% | Full exemption available for closest family with 6-month notice |
| 11,834 – 23,665 | 5% | |
| Over 23,665 | 7% |
Marginal rates apply within each band.
Group 2 — nieces, nephews, siblings' spouses
| Taxed value above allowance (PLN) | Rate on this band | Note |
|---|---|---|
| 0 – 11,833 | 7% | |
| 11,834 – 23,665 | 9% | |
| Over 23,665 | 12% |
Marginal rates apply within each band.
Group 3 — everyone else
| Taxed value above allowance (PLN) | Rate on this band | Note |
|---|---|---|
| 0 – 11,833 | 12% | |
| 11,834 – 23,665 | 16% | |
| Over 23,665 | 20% |
Marginal rates apply within each band.
Thresholds & allowances
- Tax-free allowancesPLN 36,120 / 27,090 / 5,733
For groups 1, 2 and 3 respectively, per donor, pooling 5 years of receipts
- Closest-family exemptionUnlimited
Spouse, descendants, parents, stepparents and siblings — but not in-laws — with notification within 6 months
- Dwelling reliefUp to 110 m²
Inherited housing up to 110 square metres can be exempt for groups 1 and 2 (and gifts within group 1), under conditions
- Pension savingsExempt
Funds inherited from occupational and private pension plans fall outside the tax
Residency
Residency trigger
Assets located in Poland are taxable whoever inherits them; Polish nationals and residents also owe tax on inherited foreign assets, with treaty relief only via Austria, the Czech and Slovak Republics and Hungary.
Non-resident treatment
The family exemption and allowances extend to heirs who are nationals or residents of Poland, the European Economic Area (EEA) or Switzerland; other foreign heirs pay by group on Polish assets.
Notes
- Miss the 6-month notification and the exemption dies — the closest family then pays at group 1 rates like anyone else in that group.
- Gifts and inheritances from one person are added together over 5 years before allowances apply, so serial small gifts don't reset the counter.
- The recipient owes the tax, but a notary involved in the deed withholds it; donors are jointly liable.
- Poland has no wealth tax; commercial-property owners pay a separate 0.035% monthly tax on portfolio value above PLN 10 million.
FAQ
Do children pay inheritance tax in Poland?
No — 0%, as long as they report the inheritance to the tax office within 6 months; the same applies to spouses, parents, siblings and grandchildren.
What do unrelated heirs pay?
12–20% above a PLN 5,733 allowance — the 20% rate starts once the taxed value passes PLN 23,665.
Figures: tax year 2026, compiled from public sources. Not tax advice.