In Polish: Darowizna na wkład własny
This is the word you will see in bank documents.
Definition
A gift for the down payment (darowizna) is money given free of charge, most often by parents, to cover the part of the price not financed by the loan. The bank treats it like your savings. From close family it is exempt from Polish gift tax with no amount limit, if the money is transferred to your account and you report the gift on form SD-Z2 within 6 months.
What it means for you
A gift lets you top up the down payment to 20% and avoid the low down payment charge, without affecting creditworthiness, because it does not have to be repaid. Mistakes in the formalities are costly: a late report or cash in hand mean tax. If the money is to go back to your parents, it is a loan, not a gift, and the bank must know about it.
Full entry in Polish, with a worked example and sources
Frequently asked questions
Is a gift from parents for a flat taxed in Poland?
No, if your parents transfer the money to your account and you report the gift on SD-Z2 within 6 months, when it exceeds PLN 36,120 from one person in 5 years. The exemption has no amount limit.
Does the bank require a gift agreement?
Usually yes. The law does not require a written agreement for a transfer, but the bank must document the source of the down payment, so it asks for an agreement and transfer confirmation.
Can a loan from parents be used as the down payment?
It depends on the bank; many do not accept it, because it is an additional debt. Do not call a loan a gift in documents for the bank.
Related terms
Definitions are simplified and reflect Polish law and bank practice as of October 2026. Where every word matters, the Act and your loan agreement decide. Figures in examples are indicative and are not a bank offer. The Polish version of each entry has worked examples and sources.
Other terms in “Creditworthiness and down payment”