Jak obliczyć ratę kredytu?

Rata miesięczna zależy od kwoty kredytu, oprocentowania i okresu spłaty. Użyj kalkulatora kredytu, by obliczyć ratę, odsetki i całkowity koszt.

Kiedy darowizna jest całkowicie zwolniona?

Najczęściej przy grupie 0 i spełnieniu warunków formalnych (w tym terminowego zgłoszenia SD-Z2).

SD-Z2 czy SD-3 - który formularz wybrać?

SD-Z2 służy do zgłoszenia zwolnienia, a SD-3 składa się, gdy podatek jest należny.

Czy darowizny od tej samej osoby się sumują?

Tak. Co do zasady sumuje się nabycia od tej samej osoby w ustawowym okresie kumulacji.

Gift tax — rules, groups and obligations

Estimate gift tax with tax group and exemption conditions.

How does the calculator work?

Gift tax depends on the tax group (relationship with the donor) and the value of the gift. Group 0 (closest family) may qualify for exemption (0 PLN) if conditions are met (SD-Z2 notification on time). Groups 1–3 have tax-free amounts and the excess is taxed at progressive rates.

Rates and thresholds

Tax is calculated on the excess over the tax-free amount. Thresholds apply to this excess (not the full gift value).

Group	Tax-free amount	1st band (up to 11,833 PLN)	2nd band (up to 23,665 PLN)	3rd band (above)
0 (exemption)	0 PLN if conditions met	No exemption — as group I
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%

Source: MF Regulation of 28.06.2023 (Dz.U. 2023 item 1226). Thresholds: 11,833 PLN, 23,665 PLN.

Examples

• Group 0, exemption, 100,000 PLN → 0 PLN (conditions met). • Group 0, no exemption, 50,000 PLN → base 50,000 − 36,120 = 13,880 PLN; in 1st band 11,833 × 3% = 354.99 PLN, in 2nd (13,880 − 11,833) × 5% = 102.35 PLN → total approx. 457 PLN. • Group I, 40,000 PLN → excess 3,880 PLN, 3% → 116.40 PLN. • Group III, 25,000 PLN → excess 19,267 PLN (25,000 − 5,733); 1,420 PLN + (19,267 − 11,833) × 16% = 2,609.44 PLN.

FAQ

Who belongs to group 0?: Spouse, descendants (e.g. children, grandchildren), ascendants (e.g. parents, grandparents), stepchild, siblings, stepfather and stepmother. This group may qualify for full exemption if conditions are met (including SD-Z2 notification on time).
What is the SD-Z2 notification?: It is the notification of acquisition of assets (inheritance or gift) to the head of the tax office. It must be filed within 6 months of the acquisition date. Failure to file in time may mean loss of exemption (group 0) and tax due under group I scale.
Do tax-free amounts add up from multiple gifts?: No. The tax-free amount applies to total acquisitions from one donor. For several gifts from the same person within 5 years, the value of acquisitions is summed and tax is paid only on the excess over the tax-free amount.
When did the current amounts and thresholds come into force?: The MF Regulation of 28.06.2023 (Dz.U. 2023 item 1226) came into force on 30.06.2023. Amounts may be valorised — check the MF announcement at gov.pl.
Does the calculator include housing exemptions?: No. Gifts for housing purposes have separate limits (Art. 4c of the Act). This calculator is for general gift tax estimation by groups 0–3.
Group 0 — when is tax 0 PLN?: When exemption conditions are met: including filing SD-Z2 within 6 months; for inheritance, from 7.01.2026 the tax obligation arises after confirmation of acquisition by court/notary. If the deadline was missed through no fault, you may apply for reinstatement (2026 amendment).

Legal basis

Legal status as of: 2026-02-18. Check the MF announcement on valuation of amounts.

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

Act of 28.07.1983 on tax on inheritance and gifts (Dz.U. 1983 no. 45 item 207 as amended), MF Regulation of 28.06.2023 (Dz.U. 2023 item 1226). Group 0 — exemption if conditions met (including SD-Z2 notification on time).

Check current tax-free amounts and thresholds in the MF announcement (gov.pl).