Poland Capital Gains Tax
Poland capital gains tax: 19% Belka tax on investment income, no holding period discount, real property gains. Trigger on: "Poland CGT", "capital gains Poland", "Belka tax Poland", "Poland 19% investment tax", "sell shares Poland", "podatek od zysków kapitałowych", "Poland podatek Belki".
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Key facts — Poland, 2025
| 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) |
The full rule
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) |
Capital losses
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).
Losses from shares cannot offset interest income, and vice versa.
Real property gains
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).
After 5 years: not taxed.
Primary residence relief: Gain exempt if the proceeds are spent on a new residential property within 3 years.
Withholding by Polish brokers
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.
Sources
- PIT Act (Ustawa o PIT), Art. 30a (flat-rate income), Art. 30b (capital gains)
- Ministerstwo Finansów: mf.gov.pl
Working paper only. Have a qualified Polish tax adviser (doradca podatkowy) review.
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More Poland tax skills
Other Poland computations in the OpenAccountants library.