A quad from your uncle for the first communion, a luxurious coffee machine for the newlyweds, or simply “chipping in” to the apartment – such gestures, apart from the gratitude of the recipients, can sometimes also arouse the interest of the tax office. Donation tax is an obligation that rests with the recipient, which many people forget about.
Improper donation or failure to report may result in the need to pay tax. The regulations provide tax exemption for donations from immediate family, but only if certain conditions are met.
Donation tax 2026. Tax groups are the key
As Prawa.pl explains, from 2026, recipients and heirs can more easily avoid inheritance and donation tax thanks to higher tax-free amounts, which will be in force from mid-2023. The greatest benefits will be felt by people who receive property from their close and extended family.
This is due to a significant increase in tax-free amounts. Moreover – as the Prawa.pl website explains – at the beginning of 2026, changes will come into force that will allow the restoration of the six-month reporting deadline in cases beyond the taxpayer's fault.
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It is worth recalling that donation tax depends on the degree of kinship (tax group) and the value of the donation. In 2026, there are the following tax groups:
- I tax group — spouse, descendants, ascendants, stepson, son-in-law, daughter-in-law, siblings, stepfather, stepmother, parents-in-law;
- Tax group II — descendants of siblings (e.g. niece, nephew), siblings of parents (e.g. aunt, uncle), descendants and spouses of stepchildren, spouses of siblings, siblings of spouses, spouses of siblings of spouses.
- Tax group III — other people (unrelated, friends, partners/cohabitants).
Donation tax 2026. Who belongs to the “zero tax group”?
It is worth noting that the concept of a zero tax group is also often used. As explained by the website Optimalni.Legal, it is a colloquial term that refers to tax exemption.
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In fact, this means that – after fulfilling certain formalities – people who belong to the so-called immediate family. The recipe includes:
- spouse,
- descendants,
- preliminary,
- stepson,
- siblings,
- stepfather and stepmother
The above-mentioned specific formalities, thanks to which you can receive a tax-free donation, even of great value, include reporting the gift to the tax office within half a year of receipt, and in the case of a cash donation, the condition is that the funds are transferred in a documented manner.
Donation tax 2026. Who is exempt and what are the limits?
As the Prawa.pl website explains, from 2026 the following people will not pay tax:
- persons from tax group I, if the value of the acquired property does not exceed PLN 36,000. PLN 120,
- persons from group II, if the value of the acquired property does not exceed PLN 27,000. 090 PLN
- persons from group III, if the value of the acquired property does not exceed PLN 5,733.
What is very important, donations from one person should be added up over the last five years. If the sum does not exceed the limit, you do not need to report the acquisition. Donations from different people are not added up – this is important, for example, in online collections.
Donation tax. How much do you have to pay?
To calculate the tax amount, the tax scale included in the Inheritance and Donation Tax Act is used. As the Prawa.pl website explains, for tax group I the tax is 3%. up to PLN 11,000 PLN 833 If the value of the inheritance or donation is between PLN 11,000 PLN 833 and PLN 23 thousand PLN 665, tax is PLN 355 and 5%. from the surplus of over 11 thousand PLN 833 Over 23 thousand PLN 665, the tax is PLN 946.60 plus 7%. from the surplus.
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For tax group II, the tax is 7%. up to 11 thousand PLN 833 In the range of 11 thousand PLN 833 – 23 thousand PLN 665 is PLN 828.40 plus 9%. from the surplus. Over 23 thousand PLN 665 – PLN 1,893.30 and 12 percent from the surplus.
The situation in tax group III is that the tax is 12%. up to 11 thousand PLN 833 Value from PLN 11,000 PLN 833 to PLN 23,000 PLN 665 means tax of PLN 1,420 plus 16%. from the surplus. Over 23 thousand PLN 665 tax is PLN 3,313.20 plus 20%. from the surplus.
