Kto może skorzystać ze zwolnienia grupy 0?

Najbliższa rodzina po spełnieniu warunków ustawowych, w tym zgłoszenia nabycia w terminie.

Co się dzieje po przekroczeniu terminu SD-Z2?

Często oznacza to utratę zwolnienia i opodatkowanie jak dla grupy I.

Czy kalkulator uwzględnia wszystkie wyjątki ustawowe?

Nie. To wynik orientacyjny i wymaga weryfikacji w konkretnej sprawie.

Prawopro

Family gift exemption calculator

Check estimated family gift tax and impact of group-0 exemption on final amount.

How does the calculator work?

The calculator estimates family gift tax with focus on group-0 exemptions and filing conditions.

Rates and thresholds

Tax is calculated on excess above tax-free amount.

Grupa	Kwota wolna	Do 11,833 zł	Do 23,665 zł	Powyżej
I	36,120 zł	3%	355,05 zł + 5%	946,60 zł + 7%
II	27,090 zł	7%	828,40 zł + 9%	1 893,30 zł + 12%
III	5,733 zł	12%	1 420 zł + 16%	3 313,20 zł + 20%

Examples

• Gift 90,000 PLN in group 0 with SD-Z2 on time => 0 PLN. • Gift 90,000 PLN in group 0 without exemption conditions => tax like group I.

FAQ

When is group-0 exemption available?: Usually when statutory conditions are met, especially timely filing requirements.
Is calculator output binding?: No. It is an indicative estimate only.
Are all exceptions included?: No. Use this as a planning tool before advisor review.

Legal basis

As of: 2026-02-18

Legal information

Calculations are for information and estimation only. They do not constitute legal, tax or other professional advice. For individual matters, consultation with a lawyer, tax adviser or other specialist is recommended.

Legal basis

Informational tool only. Consult a qualified advisor for binding tax assessment.