Polish inheritance tax for heirs in the U.S.

Polish inheritance tax depends on where the property is and on how you were related to the person who died, not on where you live. Property located in Poland falls under the tax (Article 1 of the Inheritance and Gift Tax Act). A spouse, children and grandchildren, parents, siblings, and the step-relatives named in the Act pay nothing, provided they notify the Polish tax office within six months (Article 4a).

Podatek od spadków i darowizn

Inheritance and gift tax. A Polish tax on receiving property by inheritance or gift. It is paid by each heir, not by the estate, and it is separate from the income tax that may arise later if you sell what you inherited.

Does the tax apply to heirs who live abroad?

Yes, for property in Poland. Article 1 covers acquiring things located in Poland and property rights exercised there, and it does not ask where the heir lives. The only exception is narrow: movable items and property rights in Poland are not taxed if neither the heir nor the deceased was a Polish citizen or had permanent residence in Poland (Article 3(1)). Ownership of a house or land falls outside that exception.

Who inherits tax-free, and what do they have to do?

Article 4a exempts the spouse, descendants, ascendants, stepchildren, siblings, stepfather, and stepmother. The exemption is conditional. The heir must notify the tax office on form SD-Z2 within six months of the day the court order confirming the inheritance became final, or of the day the notary registered the deed of succession (Article 4a(1) and (1a)).

The form is free and can be sent by mail or filed online, so no trip to Poland is needed. For an inheritance, it goes to the tax office for the location of the property or for the last place of residence of the deceased. Each heir files their own form.

Example

A court in Kraków confirms that a brother in Florida and his sister in Poland inherited their mother's house. The order becomes final on March 10. Each of them has until September 10 to file SD-Z2. If the brother files and the sister does not, only he keeps the exemption.

If you found out about the inheritance only after the deadline, you have six months from the day you found out, provided you can show why you learned late (Article 4a(2)).

What happens if the six months pass?

The exemption is lost, and the inheritance is taxed like any other acquisition within the first tax group (Article 4a(3)). A tax return on form SD-3 is then due within one month after the notification period ends (Article 17a(1a)). The tax is charged on the net value, after deducting the debts of the estate, funeral costs, and the costs of the proceedings (Article 7), above a tax-free amount, at rates from 3% to 7% (Article 15).

What about heirs outside the closest family?

The Act sorts heirs into three groups (Article 14). The first group also includes a son-in-law, daughter-in-law, and parents-in-law, but they are not named in the exemption, so they pay tax on what exceeds the tax-free amount. Nieces, nephews, aunts, and uncles are in the second group, with rates from 7% to 12%. Everyone else, including heirs who are not related at all, is in the third group, with rates from 12% to 20% (Article 15). These heirs file SD-3 within one month of the tax obligation arising, which for an inheritance is the day the court order becomes final or the deed of succession is registered (Articles 6 and 17a).

Key points

Property in Poland is subject to Polish inheritance tax wherever the heir lives.
The closest family pays nothing, but each heir must file SD-Z2 within six months.
The six months run from the final court order or the registered deed of succession, not from the death.
In-laws are in the first tax group but are not exempt.
An inherited house can be sold without Polish income tax once five years have passed from the end of the year in which the deceased acquired it.

Can Poland tax an inheritance located in the United States?

In one situation. Under Article 2, property abroad is subject to the tax if, at the time of death, the heir was a Polish citizen or had permanent residence in Poland. This matters for dual citizens: on the wording of the Act, a Polish citizen inheriting a house in Ohio from a parent is within the scope of Polish inheritance tax. The family exemption and its six-month notification apply to such property too.

Is there tax when you sell the inherited property?

Inheritance tax and income tax are separate. Selling real estate located in Poland produces Polish income tax even for someone who does not live in Poland (Personal Income Tax Act, Article 3(2b)(4)), but only if the sale takes place within five years. For inherited property, those five years run from the end of the calendar year in which the deceased acquired or built it (Article 10(5)). A house your parents owned for decades can therefore usually be sold without Polish income tax. If the five years have not passed, the tax is 19% of the income from the sale (Article 30e).

The United States applies its own tax and reporting rules to its citizens and residents. Those should be checked with a U.S. tax adviser before the sale.

How we help

We establish which tax group applies to each heir, calculate the deadline from the court order or notarial deed, and file SD-Z2 or SD-3 with the Polish tax office under a power of attorney.

This article is general information about Polish law, not tax or legal advice about your situation. Legal basis: the Inheritance and Gift Tax Act of 28 July 1983 (consolidated text, Journal of Laws 2026 item 478, as amended), Articles 1, 2, 3, 4a, 6, 7, 14, 15 and 17a; the Personal Income Tax Act of 26 July 1991 (consolidated text, Journal of Laws 2026 item 592), Articles 3, 10 and 30e. Tax-free amounts and bracket thresholds are updated by the Minister of Finance, so they are not quoted here. Information on forms and filing is as published on gov.pl in September 2026. If you would like to know how this applies to you, describe your situation.

Do you owe Polish inheritance tax if you live in the United States?