🎁 Can I receive a family gift tax-free?

With conditions

Quick answer

Yes, within close family — provided you report it in time. A gift from people in the so-called zero group (spouse, children, grandchildren, parents, grandparents, siblings, stepchild, stepfather, stepmother) you can receive tax-free regardless of amount, if you report it on form SD-Z2 to the tax office within 6 months and document the transfer (e.g. by bank transfer). Without this exemption, tax-free amounts apply, counted per person over 5 years: 36,120 zł (group I), 27,090 zł (group II) and 5,733 zł (group III) — the excess is taxed on a scale. From 7 January 2026 a late report of a close-family gift can be rescued by asking to restore the deadline, if the delay was through no fault of yours.

📋 The rules

Close family (zero group): exemption with no amount limit
Condition: filing SD-Z2 within 6 months and documenting
Tax-free amounts (5 years, per person): 36,120 / 27,090 / 5,733 zł
Excess over the tax-free amount: taxed on a scale
From 7 January 2026: deadline restorable if not at fault

🔓 Exceptions

Gift up to the tax-free amount: no tax and no SD-Z2 duty
Cash transfer in the zero group: proof of receipt into the account required
Late report not at fault: request to restore the deadline (from 2026)

⚠️ Penalties & fines

Not reporting a close-family gift on SD-Z2 within 6 months causes loss of the exemption — the gift is then taxed on general terms. Revealing an unreported gift only at a tax inspection (e.g. relying on it) risks the penal rate of 20%. Not paying the tax due brings interest and fiscal-criminal liability. To use the exemption: receive a cash gift by transfer (or with documented receipt into the account), file SD-Z2 within 6 months, keep proof of the transfer, and for gifts outside close family watch the tax-free amounts and settle any tax. From 2026 a no-fault delay can be remedied by a request to restore the deadline.

📎 Official sources

Last verified: 2026-06-20

❓ Frequently asked

Is a gift from parents tax-exempt?

Yes. A gift from close family (the zero group: e.g. parents, children, spouse, siblings, grandparents) is tax-exempt regardless of amount, if you report it on form SD-Z2 within 6 months and document the transfer of funds, e.g. by transfer into your account.

What are the tax-free amounts for a gift?

Counted per person over 5 years: 36,120 zł in tax group I, 27,090 zł in group II and 5,733 zł in group III. Up to these amounts a gift is tax-free and needs no report. The excess is taxed on the scale set for the given group.

How do I report a gift to avoid tax?

File form SD-Z2 at the tax office within 6 months of receiving the gift and document the transfer of funds — ideally by transfer into a bank account. This report is the condition for full exemption for close family, regardless of the gift amount.

What if I'm late reporting it?

Lateness usually means losing the exemption and taxing the gift. But from 7 January 2026 you can ask the office to restore the deadline if the delay was through no fault of yours — then you keep the right to the exemption. Still, it's worth keeping to the 6-month deadline.

Must I report a gift below the tax-free amount?

No. Gifts within the tax-free amount (counted per person over 5 years) aren't subject to tax or a reporting duty. The SD-Z2 reporting duty concerns using the close-family exemption for gifts exceeding the tax-free amount.

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