Poland capital gains tax: 19% Belka tax on investment income, no holding period discount, real property gains.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Belka tax rate
19%Ustawa o podatku dochodowym od osób fizycznych (PIT Act), Art. 30a, 30b
No holding period discount or annual exemption
No discount for long holding periods. No annual exemption. All gains taxable.Ustawa o podatku dochodowym od osób fizycznych (PIT Act), Art. 30a, 30b
Capital loss offsetting
Capital losses from investments (shares, funds) can be offset against capital gains of the same type. Losses carry forward 5 years (max 50% of loss usable per year).
Loss type segregation
Losses from shares cannot offset interest income, and vice versa.
Real property gain taxation under 5 years
Gains from sale of real property owned for less than 5 years (from year of acquisition): taxed at 19% as personal income (separate calculation, PIT-39).
Real property gain exemption after 5 years
After 5 years: not taxed.
Primary residence relief
Gain exempt if the proceeds are spent on a new residential property within 3 years.
Broker withholding on dividends and interest
Polish brokerage accounts withhold 19% at source on dividends and deposit interest. For capital gains on share disposals, the investor calculates and declares the tax on PIT-38 by 30 April of the following year.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Quick reference
| Item | Value |
|---|---|
| Rate | 19% flat (the "Belka tax") |
| Applies to | Capital gains, dividends, interest from securities |
| Holding period discount | None |
| Annual exemption | None |
| Legislation | Ustawa o podatku dochodowym od osób fizycznych (PIT Act), Art. 30a, 30b |
| Form | PIT-38 (annual capital gains return, due 30 April) |
| Tax authority | Krajowa Administracja Skarbowa (KAS) |
Named after a finance minister, the Belka tax is a 19% flat rate on:
Working paper only. Have a qualified Polish tax adviser (doradca podatkowy) review.
Need a company or personal tax return in Poland? Tell OpenAccountants what is due and when. Start with a free 30-minute call. We confirm availability, the accountant responsible and the price before you commit.
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