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Inheritance and donation tax rates in Poland
| Tax group | Who belongs to the group* | Tax‑free amount (2025) | Rate structure (applied to the surplus over the tax‑free amount) |
|---|---|---|---|
| Group I | spouse, descendants, ascendants, siblings, step‑siblings, parents‑in‑law, children‑in‑law, grandparents, grandchildren, and other relatives up to the 4th degree | PLN 9 637 | • Up to PLN 11 833 surplus – 3 % • PLN 11 833 - PLN 23 665 surplus – PLN 355 + 5 % of the surplus • Over PLN 23 665 surplus – PLN 946,60 + 7 % of the surplus |
| Group II | Relatives up to the 5th degree (e.g., cousins, aunts/uncles, nieces/nephews) and persons related by marriage (e.g., spouse of a relative) | PLN 4 902 | • Up to PLN 11 833 surplus – 7 % • PLN 11 833 - PLN 23 665 surplus - PLN 828,40 + 9 % of the surplus • Over PLN 23 665 surplus – PLN 1 893,30 + 12 % of the surplus |
| Group III | All other persons (e.g., unrelated individuals, business partners) | PLN 0 | • Up to PLN 11 833 surplus – 12 % • PLN 11 833 - PLN 23 665 surplus – PLN 1 420 + 16 % of the surplus • over PLN 23 665 surplus – PLN 3 313,20 + 20 % of the surplus |
| Special cases | – | – | • Adverse posession – fixed 7 % rate, no tax‑free amount. • Undisclosed donation (declared only during audit) - 20 % rate. |
*The classification of relatives follows the Polish tax law’s “tax groups” (Group I – closest family, Group II – more distant relatives, Group III – unrelated persons).
Key points
- The tax is calculated only on the surplus over the applicable tax‑free amount.
- Rates increase with the size of the surplus and are higher for more distant or unrelated recipients.
- For Group I the overall rates range from 3 % to 7 %; for Group II from 7 % to 12 %; and for Group III from 12 % to 20 % [3].
- The detailed brackets shown above are taken from the Polish tax‑governance guidelines [1].
These tables give a complete picture of the inheritance and donation tax rates applicable in Poland as of 2025.
