How high are inheritance taxes in Poland?
Gifts and inheritances of a Polish property are not taxable if both the deceased and the heir are not Polish nationals or Polish residents. Otherwise, inheriting Polish property is subject to taxation. The debts and burdens can be deducted from the gross value to arrive at the taxable inheritance. The tax rates depend on the value of the goods inherited and the relationship between the deceased and the heirs. A part of the inheritance is exempt from taxation and the tax-free amount depends on the heirs classification. • Category 1 (spouses, children including adopted and stepchildren, sons and daughters-in-law, parents, brothers and sisters): PLN9,637 (2,571) • Category 2 (nieces and nephews, spouses of brothers and sisters): PLN7,276 (1,942) • Category 3 (others): PLN4,902 (1,308) The progressive inheritance tax rates are as follows: INHERITANCE TAX TAXABLE INHERITANCE, PLN () TAXABLE RATE ON DIFFERENT CATEGORIES (Excess over Tax-Free Amount) I II III Up to 10,278 (2,743) 3% 7% 12% 10
