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Capital gains tax in Poland 2026
Securities gains are taxed at a flat 19%, settled once a year through the capital-income return rather than withheld.
Real estate has its own clock: sell within 5 years of purchase and pay 19% on the gain, wait longer and pay nothing — or reinvest the proceeds in your own home within 3 years for exemption.
At a glance
- top rate
- 19% flat
- entry band
- 19% from the first zloty of gain
- tax year basis
- Calendar year
- filing deadline
- 30 April with the annual capital-income return
- residency basis
- Residents: worldwide gains; non-residents: Polish assets and property-rich shares
- regime flag
- Private property sales tax-free after 5 calendar years of ownership
Rates
Capital gains treatment (2026)
| Rate | Base | Applies to |
|---|---|---|
| 19% | Gain | Shares, bonds, derivatives and other securities — including in-kind share subscriptions |
| 19% | Gain | Real estate sold within 5 years of acquisition (counting from the following year-end) |
| 0% | — | Real estate held for more than 5 years |
| 0% | — | Property gains reinvested within 3 years in your own home in Poland, the European Economic Area (EEA) or Switzerland |
| 0% | — | Shares bought at an initial public offering and held at least 3 years |
Thresholds & allowances
- Alternative investment relief50% up to PLN 250,000
Deduction for investing in alternative investment companies, with a 2-year minimum holding
- Loss relief5 years, same source
Up to 50% of a loss per year — or 100% at once for losses up to PLN 5 million
Residency
Residency trigger
Residents pay the flat 19% on gains worldwide; gains enter the solidarity-tax base, so very large disposals can effectively cost 23%.
Non-resident treatment
Non-residents are taxed on Polish securities and real estate, including shares in companies whose assets are 50%+ Polish property; treaties often assign share gains to the home country.
Notes
- Business-held assets don't use these rules — their gains are ordinary business income.
- The property clock runs from the end of the year of purchase, so a December 2020 buy sells tax-free from January 2026.
- Capital losses stay in their own lane: they never offset salary or business income.
- Emigrants with over PLN 4 million in assets face the 19% exit tax on unrealized gains after 5 years of Polish residence — refundable if they return within 5 years.
FAQ
How much tax on share gains in Poland?
A flat 19%, reported and paid once a year by 30 April; shares bought at an initial public offering and held 3+ years are exempt.
When is selling property tax-free?
After 5 calendar years of ownership — or earlier if you spend the proceeds on your own home within 3 years; otherwise the gain bears 19%.
Figures: tax year 2026, compiled from public sources. Not tax advice.