Statutory Interest Calculator
Calculate statutory interest, late payment interest, or tax interest in Poland for any amount and delay period. Current 2025 rates included.
Calculator · Law
Calculate the reserved share you are owed. Enter the value of the estate and your statutory inheritance share — the calculator works out 1/2 or 2/3 of that share.
Reserved share = statutory share × estate value × 1/2 (adult) or 2/3 (minor / permanently unable to work).
Statutory share: 1/1 = 300 000 zł. Reserved share: 1/2 × 300 000 = 150 000 zł.
It is a sum that close relatives left out of a will can claim from the heirs — protecting them from being fully disinherited.
Usually 1/2 of the statutory share; for minors or people permanently unable to work it is 2/3 of that share.
Descendants, the spouse and the parents of the deceased, if they would have inherited under statutory rules.
The claim becomes time-barred 5 years after the will is announced, so do not delay pursuing it.
Yes, through disinheritance for statutory reasons or where the entitled person was excluded as unworthy of inheritance.
Yes, certain gifts made by the deceased are added back to the estate value when calculating the reserved share.
Indicative result
Calculate statutory interest, late payment interest, or tax interest in Poland for any amount and delay period. Current 2025 rates included.
Calculate Polish property tax for 2026 online. Maximum rates: flat/house 1.19 PLN/m², commercial 33.10 PLN/m², land 0.71 PLN/m². Annual and monthly amount.
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