Tax-free donation in 2024

Donation taxation thresholds

In 2024, the tax thresholds (acquisition of ownership of goods and property rights with pure value) are:

PLN 36,120 – buyer included in the first tax group (previously – PLN 10,434),
PLN 27,090 – buyer included in the second tax group (previously – PLN 7,878),
PLN 5,733 – buyer included in the third tax group (previously – PLN 5,308).

Belonging to particular groups depends on the degree of kinship:

group I – spouse, descendants (children, grandchildren), ascendants (parents, grandparents), stepson, son-in-law, daughter-in-law, siblings, stepfather, stepmother and father-in-law;
group II – descendants of siblings (e.g. brother’s children), siblings of parents, descendants and spouses of stepchildren, spouses of siblings and siblings of spouses, spouses of siblings of spouses, spouses of other descendants,
group III – other buyers;

Donation tax exemption

The exemption for the immediate family remains unchanged – in accordance with the zero tax group principle, persons related to it have the opportunity to completely avoid taxation, regardless of the amount of the donation. All they need to do is report it to the tax office within six months of purchasing the donation. Nevertheless, in accordance with the amendment to Art. 4a of the Act, the receipt of a cash donation now requires documentation of the transfer of funds to the buyer’s payment account, to his bank account or at a cooperative savings and credit union, or by postal order.

Persons included in the zero tax group in accordance with Art. 4a of the Inheritance and Donation Tax Act covers spouses, descendants (children, grandchildren), ascendants (parents, grandparents), stepson, siblings, stepfather and stepmother. These are people from group I, except father-in-law, mother-in-law, son-in-law and daughter-in-law.

Increase in the tax-free amount and gift tax

The increase in the tax-free amount makes it easier to avoid taxation in the case of inheritances and donations, especially for people who purchase them from family members, both closer and further. If the value of the donation received is within the tax-free allowance, the buyer will not be obliged to pay tax or report the purchase to the tax office.