Taxes
Poland — Tax: Capital Gains
Poland taxes capital gains, dividends and interest at a flat 19%, outside the 12% and 32% income tax scale.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Poland, Individual, Taxes on personal incomeLast reviewed: 2026-10-23
Key facts
- Capital gains, including dividend and interest income, are taxed at a flat 19%.
- The PLN 30,000 tax-free amount does not apply to this income.
- Wage and business income follows the scale of 12% up to PLN 120,000 and 32% above, plus a 4% solidarity tax above PLN 1 million.
- Tax residence arises from a centre of interests in Poland or over 183 days in a fiscal year; the source is dated so verify.