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Tax on inheritance and giftsPrint

Tax on inheritance and gifts applies to acquired ownership titles and other proprietary rights exercised in the territory of Poland and obtained due to:

  • inheritance, ordinary bequest, further bequest, specific bequest, testamentary instruction,
  • donation, donor's instruction,
  • usucaption,
  • free of charge cessation of ownership,
  • legitim, if the entitled party did not receive it in form of a donation by the testator, through inheritance or in form of a bequest,
  • free of charge: unpaid annuity, usufruct and easement.

Note: A taxation obligation also arises out of obtaining objects or rights outside the territory of Poland if the entitled party was a citizen of Poland or their place of permanent residence was in Poland at the moment of obtaining such rights.

The amount of tax depends on the degree of kinship and the value of the obtained goods.

More information about the rates of tax on inheritances and gifts is available on the website of the Ministry of Finance -> and here ->