Gift From Parents — Tax-Free Amount in Poland 2026

Quick Answer

Gifts from parents in Poland are completely tax-free — with no upper limit — provided you report the gift to the tax office using form SD-Z2 within 6 months of receiving it. This applies to Group 0 (parents, children, spouse, siblings, grandparents, grandchildren). If you fail to report, you lose the exemption and owe tax under Group I rules, with a tax-free allowance of just 36,120 PLN per 5-year period.

Group 0 — Full Tax Exemption

Poland's inheritance and gift tax law features a special Group 0 that includes:

• Spouse
• Children (including adopted)
• Parents (including adoptive)
• Siblings
• Grandparents and grandchildren
• Stepchildren, stepfather, stepmother

Key rule: Group 0 members can receive gifts of any value tax-free — the only condition is timely reporting.

How to Report a Gift: Form SD-Z2

When to Report

• Within 6 months of receiving the gift
• For monetary gifts: from the date the bank transfer is received
• For real estate gifts: from the date of the notarial deed (the notary reports automatically)

Where to File

At the tax office in the jurisdiction of the recipient (not the donor).

What SD-Z2 Contains

• Donor and recipient details
• Type and value of the gift
• Degree of kinship
• Date received

How to File

1. Electronically — via the e-Deklaracje portal (qualified signature or trusted profile)
2. In person — at the tax office
3. By mail — registered letter (postmark date counts)

Critical: Monetary gifts must be documented by bank transfer — cash does not qualify for the full Group 0 exemption!

What Happens If You Don't Report in Time?

You lose the Group 0 exemption and are taxed under Group I rules:

Example: A 200,000 PLN gift from your mother, unreported: Tax: 1,481 + 7% × (200,000 – 71,812) = 1,481 + 8,973 = 10,454 PLN

That's 10,454 PLN lost because of one missed form.

Cash Gifts — The Rules

Conditions for Full Exemption:

1. Recipient is in Group 0
2. Money transferred via bank transfer (not cash!)
3. SD-Z2 filed within 6 months

Why Bank Transfer, Not Cash?

The law requires documented proof of monetary gifts via transfer to the recipient's bank account. Cash = no proof = no exemption.

Exception: Gifts below the tax-free threshold (36,120 PLN per 5 years) don't require reporting or bank transfer documentation.

Practical Tip:

In the transfer description, write: "Gift from [donor name] for [recipient name]." This simplifies any future tax audit.

Real Estate Gifts — Notarial Deed Required

Gifting real estate (apartment, house, land) requires a notarial deed — verbal or written agreements are legally void.

Notarial Fees:

The notarial fee depends on property value:

Example: An apartment worth 400,000 PLN: Fee: 1,010 + 0.4% × 340,000 = 2,370 PLN (+ 23% VAT = ~2,915 PLN)

Additional costs: land register excerpt (~20 PLN), court registry entry (200 PLN), deed copies (6 PLN/page).

Important — The Notary Reports Automatically:

For real estate gifts, the notary handles tax reporting. You don't need to file SD-Z2 separately.

Strategies for Larger Transfers

Strategy 1: Staggered Gifts Over Time

The tax-free allowance (36,120 PLN) resets every 5 years. Without reporting:

• Year 1: gift of 36,000 PLN
• Year 6: another 36,000 PLN
• Year 11: another 36,000 PLN

Total after 15 years: 108,000 PLN with zero paperwork.

But note: For Group 0, this is unnecessary — just file SD-Z2 and the entire amount is tax-free. This strategy mainly matters for Groups I–III.

Strategy 2: Gifts From Both Parents

Each parent is a separate donor. Mother and father can independently gift:

• Mother → child: 200,000 PLN (SD-Z2 → 0 tax)
• Father → child: 200,000 PLN (SD-Z2 → 0 tax)

Total: 400,000 PLN tax-free from both parents.

Strategy 3: Gift + Apartment Down Payment

Parents gift cash for a mortgage down payment:

1. Transfer 100,000 PLN via bank
2. File SD-Z2 within 6 months
3. Child uses it as 20% down payment for a mortgage

Important: The bank may require proof of fund origin — keep the transfer confirmation and SD-Z2 copy.

Strategy 4: Real Estate Gift With Life Estate

Parents gift an apartment but retain the right to live there for life (personal easement/służebność osobista). This prevents parents from losing their home.

Cost: notarial deed + easement entry in land register (200 PLN).

Common Mistakes

1. Cash transfers — no right to Group 0 exemption for undocumented cash
2. Late reporting — after 6 months, the tax office won't accept SD-Z2
3. Missing documentation — keep transfer confirmations for at least 5 years
4. Gifts from in-laws — in-laws are Group I, not 0! Tax applies above 36,120 PLN
5. Ignoring zachowek (reserved share) — gifts within 10 years before death count toward the estate for reserved share calculations

FAQ

How much can I receive from parents tax-free?

Unlimited — as long as you file form SD-Z2 within 6 months. Parents are in Group 0, which has full tax exemption. Without filing, the tax-free allowance is only 36,120 PLN per 5-year period.

Are cash gifts from parents tax-free?

Not automatically. Monetary gifts must be documented by bank transfer to qualify for the Group 0 exemption. Cash above the tax-free threshold (36,120 PLN) will be taxed.

Do I need to report a real estate gift?

Not separately — for real estate gifts, the notary prepares the deed and reports to the tax office automatically. But you do need to pay the notarial fee.

Do gifts affect inheritance?

Yes. Gifts made within 10 years before the donor's death are added to the estate when calculating the reserved share (zachowek). This matters when planning asset division among multiple children.

What about gifts from in-laws?

In-laws are Group I (not 0!). Tax-free allowance: 36,120 PLN per 5 years. Above that: 3–7% tax. Alternative: in-laws gift to their own child (Group 0), who then gifts to their spouse (also Group 0).

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