Inheritance / Gift Tax in Poland
- In Poland, there is an inheritance tax and a tax on gifts.
- For a Polish resident, the tax liability is on assets both in Poland and outside.
- For a foreign resident, the tax liability is in respect of assets that are located in Poland.
- When either the testator / the donor of the asset or the recipient / heir is not a Polish resident, there is an exemption from the payment of tax.
- The percentage of tax payable is between 3% and 20%.
- The percentage depends on the relationship of the heir / recipient of the gift to the testator / donor and the value of the asset.
- As a general rule, the closer the relationship, for instance that of a spouse, son or daughter, the lower the rate of tax payable.
- There is a basic sum that is exempt from tax, depending on the type of asset.
- There is an exemption for a group of assets such as antique art, farms and more, subject to certain conditions.
- The tax liability is imposed on the heir / recipient of the gift. The donor of a gift is also liable for tax.
Real Estate Taxes in Poland
- Real estate tax applies to all sectors, including individuals and public bodies.
- The tax is levied on non-agricultural buildings and plots.
- Some local authorities allow a reduction of up to 50%.
Agricultural and Forestry Tax in Poland
- Agricultural tax - The tax imposed takes three main factors into consideration:
The area of the land.
The type of agricultural crops
The area in which the land is located.
- Forestry tax - Imposed according to similar principles while here the type of tree and its value is also examined.
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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