Poland's Ministry of Finance published remarks by Finance and Economy Minister Andrzej Domański outlining Personal Investment Accounts (OKI), a voluntary investment vehicle expected to become available from Jan. 1, 2027. Qualifying assets held through the accounts will be exempt from the tax commonly known as the Belka tax, while investors will be able to withdraw funds at any time. The preferential treatment will cover up to PLN 25,000 invested in bank deposits and Treasury bonds and up to PLN 100,000 in eligible investment instruments, including shares and investment funds. The overall limit for assets receiving preferential tax treatment will be PLN 100,000. The ministry estimates that the accounts could direct about PLN 74 billion of additional capital to the Warsaw Stock Exchange by 2040, supporting market liquidity and companies' access to funding.
Ministry of Finance (Poland)2026-08-06
Poland's Ministry of Finance outlines 2027 Personal Investment Accounts with PLN 100,000 tax exemption limit
Poland's Ministry of Finance outlined voluntary Personal Investment Accounts expected from Jan. 1, 2027, with qualifying assets exempt from the Belka tax within a PLN 100,000 overall limit. The ministry estimates the accounts could channel about PLN 74 billion of additional capital to the Warsaw Stock Exchange by 2040.