UPDATE: Poland to introduce Personal Investment Account allowing to invest up to PLN 100k with no capital gains tax

Poland's Ministry of Finance wants to introduce Personal Investment Accounts (OKI) allowing foir investments of up to PLN 100,000 (EUR 23,400) without capital gains tax, Finance and Economy Minister Andrzej Domanski said in a presentation. The finance ministry estimates that OKIs may generate approximately PLN 100 billion (EUR 23.4 bln) in revenue over the first three years.


Domanski added that funds at voluntary Personal Investment Accounts exceeding PLN 100,000 (EUR 23,400) are to be taxed at a rate of 0.8-0.9 percent.

"We estimate that approximately PLN 100 billion may be collected in the first three years," he added.

Domanski pointed out that only new funds up to PLN 100,000 will be tax-exempt in the OKI, i.e. if someone wanted to avoid paying capital gains tax, they would have to sell their assets and deposit them in the OKI.

Within the OKI, it will be possible to invest in instruments admitted to trading on a regulated market or introduced to an alternative trading system, as well as investment funds (shares, bonds, ETFs, etc.).

In the savings part of the OKI, it will be possible to open deposits and subscribe for savings bonds (up to PLN 25,000 or EUR 5,842 in savings without tax).

Domanski announced that IT work on OKI may take at least six months, and the realistic launch date for OKI is mid-2026.

OKI will be run by financial institutions that currently operate IKE and IKZE, i.e. brokerage houses and banks.

"We care about simplicity and full, unrestricted access to capital in order to build an equity culture," Domanski pointed out.

"We estimate that in the first full year of operation of this product, the budgetary impact in 2027 could amount to PLN 250-300 million," said Domanski.

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