Poland’s 2026 gift tax rules explained: reporting deadlines, tax-free thresholds, and obligations for family donations.
Gift Tax – Basic Rules
A gift is a free transfer of property to a recipient at the expense of the donor’s assets. According to Article 1 of Poland’s Act on Inheritance and Gift Tax, such transfers are subject to inheritance and gift tax. The tax amount depends on which tax group the recipient belongs to. Poland recognizes three primary tax groups.
Family Gifts – Tax Group Classifications
Regarding gift tax exemptions, there is also Tax Group 0, which includes spouses, descendants, ancestors, stepchildren, siblings, stepfathers, and stepmothers under Article 4a of the Act. This group partially overlaps with Tax Group I.
Tax-Free Amounts for Family Gifts
For the three main tax groups, the law provides specific tax-free thresholds. Tax is only due on amounts exceeding these limits. For Tax Group 0, gifts are completely tax-free if properly reported to the tax office within six months of receipt.
Reporting Requirements and Deadlines
Gifts from the same donor are cumulative over a five-year period, meaning all gifts must be summed to determine if the tax-free limit has been exceeded. Taxpayers may request a six-month extension to the reporting deadline if they can prove the delay was due to circumstances beyond their control, such as illness. This provision takes effect from January 7, 2026.
How to Report a Family Gift
To report a gift to the tax office, you must complete Form SD-Z2, where the donor specifies relevant details. The completed and signed document must be submitted in person to the appropriate tax office based on the recipient’s place of residence. When a gift is formalized through a notarial deed, the notary handling the transaction is responsible for the reporting.
Frequently Asked Questions
The taxation of gifts depends on the degree of kinship and membership in a specific tax group. For gifts from closest family members in Tax Group 0, simply notifying the tax office within six months exempts the gift from inheritance and gift tax entirely.
