Polish Inheritance Tax,
Explained Simply

Inheriting something—money, real estate, anything—can be a blessing. But it comes with responsibilities. One of them is the obligation to deal with taxes.

 

Let’s walk through what matters, without the noise.

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What Inheritance Tax Actually Is

When someone passes away and leaves you something—whether through a will or because the law says you’re next in line—you may need to report it to the tax office. And sometimes, depending on who you are to the person who died, and what you received, you may have to pay a tax on it.

 

It’s called inheritance tax. And it doesn’t care whether your inheritance came through a will, through legal succession, or because you were entitled to something like a forced share (zachowek).

 

Are You a Close Family Member? Good News.

If you were close to the deceased—spouse, child, parent, sibling, even stepfamily or in-laws—there’s a good chance you won’t pay any inheritance tax at all.

 

But there’s a catch: the tax exemption applies only if you report the inheritance to the tax office on time. Usually, that means within six months.

 

If you miss that deadline, the exemption is gone.

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When You Don’t Owe Inheritance Tax

Even outside the closest family circle, you may not owe anything if the inheritance doesn’t go over a certain value.

 

These tax-free thresholds depend on how close your relationship is:

 

• Group I (closest relatives): approx. $15,000–20,000

• Group II (extended family): approx. $11,000–15,000

• Group III (everyone else): approx. $7,500–10,000

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Note: the actual numbers change from time to time.

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How Tax Groups Work

The law sorts people into groups. Think of it as three concentric circles, moving outward from the closest bond.

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Group I

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• Spouse, children, grandchildren, parents, grandparents

• Stepchildren, in-laws, siblings

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Group II

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• Nieces, nephews, aunts, uncles

• Spouses of relatives

• Family-by-marriage or more distant bloodlines

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Group III

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• Everyone else

• Friends, neighbors, unmarried partners 

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The further you are from the person who passed away, the higher the tax.

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What’s This “Cumulation” Rule?

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Let’s say you inherited something modest this year. No tax owed. Great.

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But if you also received something from the same person a few years ago, the law adds those amounts together. If the total goes over the threshold—you’re suddenly taxable. This five-year window is what’s called the cumulation principle.

 

Be careful here. Many people get caught off guard.

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Not in the EU or EEA? Watch Out.

If you live outside the European Union or the European Economic Area—or don’t have citizenship in one—then unfortunately, the tax exemption for close relatives may not apply to you.

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So When Do You Pay? And How Much?

If you’re not fully exempt, inheritance tax is calculated after deducting your relief (i.e., the tax-free portion). Then a percentage applies, based on your group.

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Typical rates:

• 7% for Group I

• 12% for Group II

• 20% for Group III

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For larger inheritances, a flat fee may be added. More inheritance = higher tax. Closer relation = lower tax.

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When You Need to File a Form

If you’re a close family member and want to keep your exemption, file the right form within six months. That’s counted from:

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• The day the inheritance becomes legally yours (court ruling or notarial certificate),

• Or the day the certificate of succession gets issued.

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If you’re not exempt—or if the value goes over the limit—you usually have one month to report it. And once you receive a tax decision, you have 14 days to pay.

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What Happens If You Miss the Deadline

This is important.

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If you don’t file on time, and the tax office finds out about your inheritance during a review or audit, the tax rate jumps to 20%—no matter which group you belong to.

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And if you were in the zero-tax group but didn’t report in time, the exemption is lost. You’ll be taxed like a regular Group I heir.

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In short: don’t delay. Even if you’re unsure, it’s better to report and check than to ignore it.

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FAQ – Quick Answers for Common Questions

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Is inheritance always taxed?

Not always. It depends on the value, your relationship to the deceased, and whether you report it on time.

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Who pays inheritance tax?

Anyone who inherits above the tax-free threshold and doesn’t qualify for exemption.

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Is there a deadline to report?

Yes. Usually 6 months if you’re a close family member. One month if not. It all starts from the day the inheritance legally passes to you.

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Can I still get the exemption?

Yes—if you file the form on time and you’re in the right group. But again, timing is everything.

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What if the inheritance is small?

If the total value is under the threshold, no tax, and no form needed—unless you recently got something else from the same person.

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One Last Word

This is a general guide. Tax laws shift. Deadlines change. And every situation is a bit unique.

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If you’re facing an inheritance and you’re not sure what applies to you—ask someone who knows. A tax advisor, a lawyer, someone who’s been there before.

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Because when it comes to inheritance, it’s not just what you receive. It’s what you do with it.

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