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Gift tax calculator

Gift tax in Poland varies depending on the degree of kinship between the donor and the recipient. The calculator accounts for tax-free amounts for three tax groups and the possibility of a full exemption for close family after reporting the gift to the tax office. Simply enter the gift amount and kinship group to instantly see the tax due.

Reviewed byRedakcja Liczbnik
Calculator
Gift tax resultsGift tax (PLN)457.35PLN
Tax-free amount (PLN)
36,120.00 PLN
Tax base (PLN)
13,880.00 PLN
Exempt (1=yes, 0=no)
0

How the gift tax calculator works

The calculator applies the rates set by the inheritance and gift tax act: 1. Choose a tax group (I, II or III) — the closer the kinship, the higher the tax-free amount and the lower the rates. 2. Enter the gift amount. 3. Tick the exemption (Group I only) if the gift is reported to the tax office within 6 months — tax = 0. The calculator computes the tax base (amount minus tax-free amount) and the tax due according to the progressive rates for the given group.

Example: gift of 80,000 PLN from a parent to a child (Group I)

A parent gives a child 80,000 PLN. The tax-free amount for Group I is 36,120 PLN. Tax base: 80,000 − 36,120 = 43,880 PLN. Tax: 946.60 PLN + (43,880 − 23,665) × 7% = 946.60 + 1,415.05 = 2,361.65 PLN. However, if the gift is reported on form SD-Z2 within 6 months, the tax is 0 PLN — a full exemption for close family.

Frequently asked questions about gift tax

Who pays gift tax in Poland?

Gift tax is paid by the recipient (the person receiving the gift), not the donor. The tax obligation arises at the moment the gift is received. The legal basis is the act of 28 July 1983 on inheritance and gift tax.

What are the tax-free amounts for gift tax in 2026?

The tax-free amounts are: Group I — 36,120 PLN; Group II — 27,090 PLN; Group III — 5,733 PLN. The amounts apply to gifts from one person over a 5-year period.

Who belongs to tax group I for gifts?

Group I includes: spouse, descendants (children, grandchildren), ascendants (parents, grandparents), stepchild, siblings, stepfather and stepmother. Gifts between them can be fully exempt after filing SD-Z2.

How do I use the full exemption for close family?

You must file form SD-Z2 with the tax office within 6 months of the gift date. For cash, a bank transfer or postal order is required. Failure to report means the tax must be paid at Group I rates.

What is the gift tax rate for tax group I?

For Group I (above the tax-free amount of 36,120 PLN): up to 11,833 PLN — 3%; 11,833–23,665 PLN — 355 PLN + 5%; above 23,665 PLN — 946.60 PLN + 7%.

What are the rates for tax groups II and III?

For Group II: up to 11,833 PLN — 7%; 11,833–23,665 PLN — 828.40 PLN + 9%; above 23,665 PLN — 1,898 PLN + 12%. For Group III: up to 11,833 PLN — 12%; 11,833–23,665 PLN — 1,420 PLN + 16%; above 23,665 PLN — 2,313.20 PLN + 20%.

Indicative result

Results are indicative and do not constitute legal or tax advice. Rates and tax-free amounts are based on rules in force on 01.01.2026 and may change. Consult a tax adviser.

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