Inheritance tax in 2026 — rates, deadlines and exemptions explained

People who inherit money or other assets in Poland have one month to notify the tax office and pay inheritance tax — missing the deadline triggers interest charges. The tax rate depends on the taxpayer's group (degree of kinship) and the value of the estate. Closest relatives — spouse, children, parents, siblings — can be fully exempt if they file the SD-Z2 form on time.