Changes to the Gift and Inheritance Tax from 2026 – Amendment of the Act and a Second Chance for Taxpayers

The changes to the gift tax planned for 2026 constitute one of the most significant amendments in recent years. The new regulations are intended to increase transparency, protect taxpayers, simplify procedures, and limit the negative consequences of formal errors. They will be particularly important for individuals who have received a gift or an inheritance from their closest family members and who, until now, have lost their right to a tax exemption due to missing the notification deadline.

The amendment to the Act on Inheritance and Gift Tax — passed by the Sejm in July 2025 and adopted by the Senate in December of the same year — has been submitted to the President for signature. The changes to the gift tax may come into force as early as 2026, following the publication of the act in the Journal of Laws and the expiry of the statutory 14-day vacatio legis period.

TABLE OF CONTENTS

1. Who is subject to gift tax?
2. Background of the changes – previous problems with gift tax
3. Key changes to gift tax from 2026
4. What do the gift tax changes mean for taxpayers?
5. FAQ

Who Is Subject to Gift Tax?

Gift tax applies to a person who receives assets or property rights by way of a gift, provided that their total value from one donor within a 5-year period exceeds the statutory tax-free amount.

Tax Groups

The Act distinguishes three tax groups depending on the degree of kinship:

• Group I: spouse, children, grandchildren, parents, grandparents, siblings
• Group II: more distant relatives, e.g. nephew, niece, uncle, aunt
• Group III: persons not included in the above groups, including unrelated individuals

Tax-Free Amounts in 2026

• Group I: PLN 36,120
• Group II: PLN 27,090
• Group III: PLN 5,733

Tax Rates

Gift tax is calculated according to a three-tier progressive scale, differing for each tax group. Below are the details on how to calculate the tax payable depending on group affiliation.

In 2026, the tax-free amounts and tax rates remain unchanged; however, beneficial procedural changes have been introduced that increase taxpayer protection and simplify settlements.

Background of the Changes – Previous Problems with Gift Tax

For many years, the existing regulations governing inheritance and gift tax have been controversial due to complex formal obligations and relatively short notification deadlines. Although members of the immediate family (the so-called “zero group”) were entitled to a tax exemption, even a minor formal error — particularly missing the notification deadline — resulted in the loss of the exemption and the obligation to pay tax.

In practice, this meant that taxpayers lost tax preferences for reasons beyond their control, such as illness, lack of knowledge, incorrect information, or administrative delays. Missing the notification deadline automatically resulted in the obligation to pay tax, regardless of the value of the received assets. The changes to the gift tax are intended to eliminate these injustices and align the regulations with the case law of administrative courts.

Key Changes to the Gift Tax from 2026

Restoration of the Notification Deadline – the “Second Chance”

One of the key changes to the gift tax is the possibility of restoring the deadline for reporting the acquisition of assets, provided that the taxpayer proves that the deadline was missed through no fault of their own (e.g. due to illness, an error, or delays resulting from lack of knowledge). This means that a late notification of a gift or inheritance will no longer automatically result in the loss of the tax exemption.

The new regulations concerning inheritance and gift tax also provide for the possibility of overturning a tax authority’s decision. If the tax office refuses to restore the deadline and an administrative court rules that the taxpayer was entitled to such restoration, the tax authority will be obliged to repeal its previous decision and discontinue the proceedings.

Clarification of the Moment When the Tax Obligation Arises

Another important change concerns the moment when the tax obligation arises in the case of inheritance acquisition. Previously, the obligation arose at the moment of the actual acquisition of the inheritance, which often limited the time available to complete formalities—such as reporting the exemption or paying the tax.

From 2026, the tax obligation will arise only upon the finalization of a court decision confirming the acquisition of the inheritance, the registration of a notarial certificate of succession, or the issuance of a European Certificate of Succession. This solution gives taxpayers realistically more time to submit notifications and settle their tax obligations.

Procedural and Formal Simplifications in Gift Tax

The amendment also introduces a number of administrative simplifications aimed at reducing bureaucracy:

• Abolition of certain obligations related to obtaining tax certificates when trading in assets acquired by way of a gift, if the gift was executed in the form of a notarial deed;
• Elimination of unnecessary formalities in notarial activities, facilitating the transfer of real estate or other property rights acquired free of charge;
• Adjustment of the rules to the case law of the Supreme Administrative Court, including in the context of recurring benefits (e.g. gratuitous annuities).

What Do the Gift Tax Changes Mean for Taxpayers?

The changes to the gift tax from 2026 significantly improve the situation of taxpayers, particularly members of the closest family of the donor or deceased:

• Greater protection against the loss of tax exemption due to formal errors — no automatic loss of exemption due to a formal mistake or unintentional delay;
• More time to fulfill tax obligations — thanks to the change in the moment when the tax obligation arises;
• Simpler procedures — less bureaucracy in asset transfers;
• Clearer rules — more precisely defined moments and taxpayer rights.

The changes to the gift tax are pro-citizen in nature and constitute a real response to problems reported by taxpayers for many years.

FAQ

Will the gift tax changes apply from 2026?

Yes. According to the legislator’s plans, the new regulations are to enter into force in 2026, following publication in the Journal of Laws and the expiry of the statutory vacatio legis period. The exact date will depend on the date of publication of the legal act.

Will the gift tax changes allow taxpayers to retain the exemption after missing the notification deadline?

Yes, this is one of the key changes. The new regulations provide for the possibility of restoring the notification deadline for a gift or inheritance, provided that the taxpayer demonstrates that the delay occurred through no fault of their own. As a result, the tax exemption will not be lost automatically.

Do the changes to the gift tax affect the SD-Z2 form?

The SD-Z2 form itself does not change; however, the approach to the deadlines for its submission does. After the new regulations enter into force, it will be possible to effectively submit the notification even after the deadline, provided that the conditions for restoring the deadline are met.

Will the new regulations affect decisions already issued by tax authorities?

The new regulations provide for the possibility of overturning a tax authority’s decision if the refusal to restore the deadline proves unjustified and is challenged by an administrative court.

Will the gift tax changes reduce the number of disputes with tax authorities?

The aim of the amendment is to increase transparency and protect taxpayers, which should reduce the number of disputes arising solely from formal shortcomings. The new regulations are more consistent with existing administrative court case law.

Authors

Elżbieta Pazdrowska – Junior Manager at the Katowice office of MDDP Outsourcing
Patrycja Wilczek – Accountant at the Katowice office of MDDP Outsourcing