The Poland Inheritance Tax Calculator estimates the podatek od spadkow i darowizn due on an inheritance or gift. Poland’s regime turns almost entirely on who receives the assets: beneficiaries fall into tax groups, each with its own tax-free threshold and a progressive rate scale that climbs steeply for more distant relatives.
How it works
First the tool subtracts the tax-free threshold (kwota wolna) for your group from the value inherited — roughly 36,120 PLN for Group I, 27,090 PLN for Group II and 5,733 PLN for Group III. Only the surplus above the threshold is taxable. That surplus is then run through the group’s progressive bands: Group I rises 3% → 5% → 7%, Group II 7% → 9% → 12%, and Group III a much steeper 12% → 16% → 20%.
The most important rule sits outside the scale. The closest family — spouse, children, parents, siblings, grandparents and grandchildren — are fully exempt, but only if they file form SD-Z2 within six months. Miss that window and they drop into the Group I scale, so the tool offers that toggle and applies the fallback automatically.
Tax = progressive scale applied to (value − group threshold). Closest family pay zero if SD-Z2 is filed within 6 months.
Example and notes
A child inheriting 200,000 PLN who reports on time pays nothing. The same sum passing to a Group III friend faces a threshold of just 5,733 PLN, a taxable surplus near 194,000 PLN, and a top-band rate of 20% — a tax bill in the tens of thousands of zloty.
This is an estimate. Real cases need a proper asset valuation with debts and funeral costs deducted, and strict attention to the six-month SD-Z2 deadline. Confirm everything with a notary or tax adviser.