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Changes in inheritance and gift tax 2022

As of October 13 this year. higher free amounts apply.

The tax scale has also changed to the benefit of taxpayers.

The new rules apply to donations and inheritances, for which tax liability has arisen since October 13.

The Finance Ministry’s regulation, which took effect on October 13, 2022. Increases the free amounts and tax scale brackets by 8.27%, in line with the increase in the price of non-food durable goods.

Limits and increases
As a result, the free amounts for donations earmarked by the recipients for housing purposes specified in the law have been increased (Article 4(1)(5) of the PSD).

They now amount to:
PLN 10,434 instead of the previous PLN 9,637 to – limit from one donor,
PLN 20,868 instead of the previous PLN 19,274-limit from multiple donors combined.

Tax-free amounts have also increased. As of October 13, they amount to:
PLN 10,434 (instead of PLN 9,637) in tax group I,
PLN 7,878 in (instead of PLN 7,276) in tax group II,
PLN 5,308 in (instead of PLN 4,902) in tax group III.
The tax scale has also changed in favor of taxpayers, i.e. the brackets to which the various tax rates apply have increased. For example, a recipient of a gift from extended family (an uncle or aunt) can now pay 12 percent. tax up to the amount of PLN 11,128, and previously, once it exceeded PLN 10,278, it already entered the 15 percent rate. At the same time, 15 percent. The rate now applies to him up to 22,256 zlotys, instead of the previous 20,557 zlotys.

The provisions of this regulation apply to cases in which the tax obligation arose as of October 13, 2022, covering, among other things, donations received as of that date, or inheritances whose acquisition was confirmed by a court or notary after October 12, 2022.