Poland Capital Gains Tax
Detailed capital gains tax rates and rules for Poland in 2026.
Capital GainsPLN
Capital gains from the sale of shares and financial instruments are taxed at a flat rate of 19% (podatek od zysków kapitałowych, often called 'podatek Belki'). This applies to listed and unlisted shares, bonds, derivatives, and investment fund units. Real estate gains are taxed at 19% if sold within 5 years of acquisition (calendar years), with exemptions for reinvestment in own housing purposes within 3 years.
Standard Rate
19%
Exemptions
- Gains from sale of real estate held for more than 5 years are exempt
- Gains from sale of primary residence if proceeds are reinvested in another residence within 3 years
- Employee equity incentive plans may qualify for favorable treatment
- Small amounts from occasional sales of personal property
How Poland Capital Gains compares
Poland’s capital gains tax rate of 19% is the 72nd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
Poland
19%
Europe average
17.8%
Global average
13.8%
