Parents can give money to their child tax-free. You have to keep one limit

Parents can give money to a child more than once, and there is no limit to the number of donations. The immediate family belongs to the so-called zero tax group, which allows you to benefit from full tax exemption, regardless of the value of the transferred assets. However, the required formal conditions must be met.

Children also belong to tax group I. The applicable tax-free amount for her is PLN 36,120. For group II, the limit is PLN 27,090, while for group III – PLN 5,733.

Donation for a child in 2026. The tax office adds up the payments

The limit of PLN 36,120 does not apply only to one transfer. When calculating it, all donations and other property items and rights received from the same person during the five years preceding the year of last acquisition are taken into account.

This means that money can be given to the child in installments or several times a year, but the tax office will add up its value. As long as the total amount does not exceed the legal threshold, no notification is needed. Once this limit is exceeded, formalities must be completed to maintain full tax exemption.

Once the limit is exceeded, an SD-Z2 form is required

If the total amount of donations from one parent exceeds PLN 36,120, the child should report the purchase of money to the competent head of the tax office. The SD-Z2 form is used for this purpose.

The deadline for filing a declaration is six months from the date of tax liability. In the case of a cash donation, the tax office may also require a document confirming receipt of funds, for example, proof of transfer to a bank account.

A transfer allows you to document the transfer of money

The safest way to make a donation is by bank transfer or postal order. Thanks to this, the recipient has proof that the money actually came from the parent and was transferred in a specific amount.

Failure to report a donation exceeding the limit may result in loss of the right to exemption, tax assessment and additional sanctions. A close family relationship alone will not be enough if the required formalities are not completed on time.

When does tax liability arise?

The moment when the obligation arises depends on the form of the donation. If it is concluded in the form of a notarial deed, it takes place at the time of submission of the declaration by the donor. In a contract concluded without a notarial deed, the obligation arises when money or goods are transferred.

Parents can therefore transfer even a large amount to their child tax-free. However, it is crucial to add up the donations from five years, report the amount exceeding PLN 36,120 within six months and keep the document confirming the transfer of funds.