Tax is not payable on the acquisition of inherited property with a pure value not exceeding the tax-free amount, which is:
- PLN 36,120 - if the acquirer is a person in tax group I - spouse (current, not former), separated spouse, descendants (e.g., son, daughter, grandchildren, great-grandchildren), ascendants (e.g., mother, father, grandparents), siblings, stepchildren, stepfather, stepmother, in-laws, son-in-law, daughter-in-law
- PLN 27,090 - if the acquirer is a person in tax group II - descendants of siblings (e.g., nephew, niece), siblings of parents (e.g., uncle, aunt), descendants and spouses of stepchildren, spouses of siblings (e.g., sister's husband), siblings of spouses (e.g., wife's brother-in-law), spouses of siblings of spouses (e.g., husband's sister's husband), spouses of other descendants
- PLN 18,060 - if the acquirer is a person in tax group III - all persons not included in the previous two groups, including persons unrelated to the recipient.