In short
Inherited money can be your down payment if you show the bank that it is yours: an inheritance document (a final court decision or a notarial certificate of inheritance) and a transfer to your own account. Close family pays no tax if they report the inheritance to the tax office on the SD-Z2 form within 6 months. After the deadline the tax is calculated as for group I: 7,262 zł on 150,000 zł. Other relatives always pay: 13,803 zł on 150,000 zł from an aunt and 27,434 zł from a cousin. Set the tax aside before paying the down payment.
When the inherited money becomes yours
After a death, the deceased person’s bank account is frozen. The bank pays the money to the heirs only once they show an inheritance document: a notarial certificate of inheritance (akt poświadczenia dziedziczenia), possible when all heirs agree and come to the notary together, or a court decision confirming the inheritance (postanowienie o stwierdzeniu nabycia spadku), which must be final and usually takes a few months. With several heirs the document states their shares; if the family agrees that one person takes all the cash, a division of the estate is needed. Money left under a payment-on-death instruction (dyspozycja wkładem na wypadek śmierci, art. 56 of the Banking Law) and life insurance paid to a named beneficiary are outside the estate and are paid faster.
Documents the bank needs
The inheritance document, the transfer from the deceased person’s bank to your account, confirmation that you filed SD-Z2 (or the tax decision and payment for other relatives) and statements from your account showing that the money is still there. Most Polish banks need documents in Polish, so a foreign inheritance document needs a sworn translation. Ask the bank for its list before you apply.
Inheritance tax
| Inherited from | Tax on 150,000 zł |
|---|---|
| Spouse, parents, children, siblings, grandparents (SD-Z2 on time) | 0 zł |
| The same, SD-Z2 late; or parents-in-law | 7,262 zł |
| Aunt, uncle, nephew, niece | 13,803 zł |
| Cousin, unmarried partner, anyone else | 27,434 zł |
No earlier inheritances or gifts from the same person in the last 5 years. Tax-free amounts 36,120, 27,090 and 5,733 zł.
The closest family (spouse, parents, grandparents, children, grandchildren, siblings, stepparents and stepchildren) pays no tax with SD-Z2 filed on time. The 6 months for SD-Z2 run from the date the court decision becomes final or the notarial certificate is registered, not from the death. Up to 36,120 zł from one person over 5 years no report is needed. Unlike a cash gift, inherited cash does not have to arrive by bank transfer to be tax-free. Since 7 January 2026 a missed deadline can be restored if you apply within 7 days after the obstacle ends, with SD-Z2, and show it was not your fault. Other relatives file SD-3 within a month and pay within 14 days of the tax office’s decision. Polish tax also covers money abroad if, when the inheritance opened, you were a Polish citizen or lived permanently in Poland; the close family exemption then applies as well.
What to watch out for
Cash found at home is also part of the estate: include it in SD-Z2 and pay it into your account in one go, as the bank will ask where it came from. You are liable for the deceased person’s debts up to the value of the estate, and heirs left out of a will may claim a reserved share (zachowek) for 5 years, so do not spend everything on the down payment if either is likely. An inheritance goes to your personal property, not to the joint property of a marriage, unless the will says otherwise.
The full description in Polish, with a document checklist: Wkład własny ze spadku.
Frequently asked questions
Can inherited money be a mortgage down payment in Poland?
Yes. The bank usually asks for a final court decision or a notarial certificate of inheritance, the transfer from the deceased person’s bank to your account and confirmation of SD-Z2 or of the tax paid.
Do I pay tax on money inherited from my parents in Poland?
Not if you report it on SD-Z2 within 6 months of the court decision becoming final or the notarial certificate being registered. After the deadline the tax is calculated as for group I: 7,262 zł on 150,000 zł.
Does inherited cash have to come by bank transfer to be tax-free?
No, that condition applies to cash gifts. The bank lending you the mortgage still prefers a transfer from the deceased person’s account, because it documents where the money came from.
Sources
- Act on inheritance and gift tax, art. 2, 4a, 4c, 9, 15 (ISAP, Polish)
- Podatki.gov.pl: inheritance or gift in the closest family, tax exemption (Polish, updated 28 May 2026)
- Act of 21 November 2025 amending the inheritance and gift tax act, Journal of Laws 2025 item 1854 (Polish)
- Banking Law, art. 55 and 56 (ISAP, Polish)
This guide describes general rules and typical bank practice as of October 2026. Details
It is not legal or tax advice and not a bank offer. Each bank sets its own criteria, and the lending decision is always made by the bank.
Read next
Mortgage calculator for Poland: your monthly instalment
Mortgage calculator for foreigners buying in Poland: equal or decreasing instalments in złoty, total interest, LTV, the bank stress test and a year-by-year schedule.
Employee shares and RSU and a mortgage in Poland: down payment and income
Will a Polish bank accept RSUs, stock options or ESPP shares from your employer as a down payment or as income? When shares become money, 19% tax in PIT-38, exchange rates and documents.
Crypto and stock market money and a mortgage in Poland: down payment and income
Will a Polish bank accept money from cryptocurrencies, shares or ETFs as a down payment or as income? Source of funds checks (AML), 19% tax in PIT-38 and the documents to prepare.
Mortgage in Poland on a management contract or a board appointment: how banks count your income
How Polish banks assess income from a management contract (kontrakt menedżerski) or a board appointment (powołanie): tax form, term and dismissal, invoicing through your own company and documents.
Buying your municipal flat in Poland: discount, payment by instalments or a mortgage
How to buy a municipal flat from the gmina in Poland: the tenant's priority right, the discount set by the municipal council, instalments from the gmina for up to 10 years or a bank loan, and when the discount must be repaid after a sale within 5 years.
Foreign pension and a mortgage in Poland: does the bank count a German or other EU pension?
How Polish banks treat a pension from Germany or another EU country in a mortgage application: currency conversion, documents from the foreign pension office, tax and pensions from two countries.
Employer social fund (ZFŚS) loan as a down payment: what a Polish bank says
Can a cheap housing loan from your employer’s company social benefits fund (ZFŚS) be your mortgage down payment in Poland? Recommendation S, how the bank sees it and how much capacity it costs.