A sale of an inherited house in Poland is free of Polish income tax from January 1 of the sixth year after the year the deceased acquired it. If your mother bought the house in 2022, a sale from January 1, 2028 is tax-free, whenever she died. The five years run from the deceased's acquisition, not from the inheritance (Personal Income Tax Act, Article 10(1)(8) and (5)).

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When does a sale of the inherited house stop being taxed in Poland?

Example dates are filled in. Replace them with yours.

Year the deceased acquired the houseThe year your parent bought it, received it or finished building it. Not the year they died.

Planned sale dateThe day you sign the sale before a notary.

Does either of these apply? I paid a co-heir to take over their share Part of the house came to the deceased earlier by inheritance, for example from a spouse who died first

Estimate the tax if I sell earlier

Your part of the sale price (PLN)

Costs of the sale (PLN)Agent's fee, valuation and similar costs.

What the deceased paid for your part (PLN)Only with documents, such as the purchase deed or building invoices.

Documented improvements (PLN)

Inheritance tax, estate debts and forced shares you paid for this house (PLN)Usually 0 for children and spouses who filed SD-Z2 on time.

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General information about Polish law, not tax advice. U.S. tax on the sale is not included. Legal basis: Personal Income Tax Act, Articles 10(1)(8), 10(5), 21(1)(131), 22(6d), 30e and 45(1a)(3).

How does the calculator count the five years?

Polish income tax applies to a sale of real estate made before five years have passed, counted from the end of the calendar year in which the property was acquired or built (Personal Income Tax Act, Article 10(1)(8)). For inherited property, that is the year in which the deceased acquired or built it (Article 10(5)).

The calculator takes your year, adds five full calendar years and gives January 1 of the following year as the first tax-free day. The day of death and the date of the court order do not change the result.

What if I sell earlier?

The tax is 19% of the income (Article 30e). The income is the price minus the costs of the sale, the deceased's documented costs of buying or building the house, documented improvements, and the inheritance tax, estate debts and forced shares you paid that relate to the house (Articles 19 and 22(6d)). The estimate uses exactly these figures. You report the sale on PIT-39 between February 15 and April 30 of the following year (Article 45(1a)(3)).

Part of the income stays tax-free if you spend the money on your own home by the end of the third year after the year of sale (Article 21(1)(131)). The home has to be in the EU, the European Economic Area or Switzerland, so a house in the United States does not count (Article 21(25)).

When does the calculator only warn you?

In two situations there is no single date:

You bought out a co-heir. A share you bought counts from the year you bought it (Article 10(7)), so one house can have two dates.
Part of the house came to the deceased earlier by inheritance, for example after a spouse who died first. Tax offices do not always count that part the same way, so we check it before you set the sale date.

The calculator covers Polish income tax only. Tax on the sale in the United States is a question for a U.S. tax adviser.

Example

Anna's father bought a flat in Gdańsk in 2022 and died in 2025. Anna plans to sell it in November 2026 for PLN 600,000, with PLN 15,000 in selling costs. Her father paid PLN 380,000. Her income is PLN 600,000 minus PLN 15,000 minus PLN 380,000, which is PLN 205,000, and the tax at 19% is PLN 38,950. If she signs the sale on or after January 1, 2028, the Polish tax is 0.

Key points

The five years run from the end of the year the deceased acquired the house, not from the death.
The first tax-free day is January 1 of the sixth year after that year.
An earlier sale is taxed at 19% of the income and reported on PIT-39 by April 30 of the next year.
The deceased's documented costs and the inheritance tax you paid reduce the income.
A share bought from a co-heir has its own date.

How we help

We check the dates in the documents, including shares bought from co-heirs, and tell you when you can sell. If tax is due, we calculate it and file PIT-39 for you. We can also handle the sale under your power of attorney. Our guide to selling an inherited house from the U.S. describes the steps before the sale.

Sources

This article is based on the acts listed below. Each link opens the text published by the Polish government, checked on September 20, 2026. Acts in force open as a consolidated text; historical acts are marked as such, with the date they stopped applying.

Personal Income Tax Actconsolidated text, Journal of Laws 2026 item 592

This calculator is general information about Polish law, not tax or legal advice about your situation. Legal basis: the Personal Income Tax Act of July 26, 1991 (consolidated text, Journal of Laws 2026 item 592), Articles 10, 19, 21, 22, 30e and 45. To find out how this applies to you, describe your situation.

When can I sell an inherited house in Poland without paying tax?