Kiedy podatek od spadku może wynosić 0 zł?

Najczęściej przy spełnieniu warunków ustawowych, w tym terminowym zgłoszeniu SD-Z2.

Czy grupa 0 zawsze oznacza zwolnienie?

Nie zawsze. Niespełnienie warunków formalnych może oznaczać opodatkowanie jak dla grupy I.

Czy kalkulator uwzględnia wszystkie wyjątki i ulgi?

Nie. To narzędzie orientacyjne i nie zastępuje indywidualnej analizy podatkowej.

Prawopro

Inheritance tax calculator

Estimate inheritance tax with tax group and exemption conditions.

How does the calculator work?

The calculator estimates inheritance tax under groups 0-3, tax-free amounts and group-0 exemption conditions.

Rates and thresholds

Tax is calculated from the excess over the 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

• Inheritance 80,000 PLN, Group I: tax is calculated on excess over 36,120 PLN. • Inheritance 50,000 PLN, Group 0 with exemption: 0 PLN.

FAQ

When can Group 0 be exempt?: Usually after meeting statutory conditions, including timely SD-Z2 notification.
Are inheritance and gift tax scales the same?: Yes, both are regulated by the same act and use groups 0-3 with tax-free amounts.
Is calculator result final?: No, it is indicative and depends on final tax filing details.

Legal basis

As of: 2026-02-19

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. For tax and inheritance disputes consult a qualified advisor or lawyer.