The tax-free allowance for inheritance and gift tax depends on the relationship (affinity) between the parties. This amount is:
- PLN 9,637 – if the buyer is a person classified to tax group I,
- PLN 7,276 – if the buyer is a person classified to tax group II,
- PLN 4,902 – if the buyer is a person classified to tax group III.
Tax group I includes: spouse, descendants, ascendants, stepson, son-in-law, daughter-in-law, siblings, stepfather, stepmother and parents-in-law.
Tax group II includes: descendants of siblings, siblings of parents, descendants and spouses of stepchildren, spouses of siblings and siblings of spouses, spouses of siblings of spouses, spouses of other descendants.
Group III includes: other buyers.
It's also important to mention tax group "0." This includes spouses, descendants, ascendants, stepsons, siblings, stepfathers, and stepmothers. These individuals will be exempt from taxation as long as they report the gift/inheritance to the head of the tax office within six months of the date of acquisition. Additionally, in the case of a cash gift, it must be documented by proof of transfer to the purchaser's payment account via postal order.
The tax-free allowance for each tax group in the amount specified has been in effect since January 1, 2003. At that time, it was approximately 12 times (group I), 9 times (group II), and 6 times (group III) the then-current minimum wage. After 20 years of its implementation, the legislature decided to realign the tax-free allowance with the minimum wage. Therefore, from July 1, the tax-free allowance will be:
- PLN 36,120 – if the buyer is a person classified to tax group I,
- PLN 27,090 – if the buyer is a person classified to tax group II,
- PLN 18,060 – if the buyer is a person classified to tax group III.
In the case of multiple donations from the same person, they are aggregated over five-year periods starting from 1 July 2023.
The amendment, however, removed provisions limiting the tax-free amount for donations received from multiple individuals, known as the collection tax. Amendments to the Inheritance and Gift Tax Act, which included provisions on the taxation of donations exceeding PLN 54,180 received from multiple donors, were signed by the President, but were repealed during the vacatio legis period. Therefore, they have no legal effect.
This article is for informational purposes only and does not constitute legal advice.
