The Poland Capital Gains Tax Calculator works out the tax due when you sell shares, ETFs, bonds or real property as a Polish-resident individual. Poland keeps its capital gains regime unusually simple: a single flat 19% rate — known as the podatek Belki — applies to investment gains, with no progressive scale. The big nuance sits in property, where the same 19% applies only if you sell within five years, and where reinvesting in your own home can wipe the tax out.
How it works
For securities, the tool computes the gross gain as proceeds - cost base, subtracts any
capital losses you enter, and charges 19% on what remains. This mirrors the annual PIT-38
settlement, where your broker reports gains on a PIT-8C and you reconcile losses yourself.
For real property, the rule turns on timing. The five-year clock runs from the end of the year of acquisition, so a home bought at any point in 2020 escapes tax from 1 January 2026. If you sell sooner, the gain is taxed at 19% on form PIT-39. The housing relief (ulga mieszkaniowa) then steps in: the share of your proceeds reinvested in your own housing within three years is exempt, and the tool reduces the taxable gain proportionally.
Securities tax = (proceeds − cost − losses) × 19%. Property tax = 0 if held over 5 years, otherwise 19% on the gain less the reinvested share.
Example and notes
Suppose you bought shares for 50,000 PLN and sold them for 80,000 PLN with no losses. The
gain is 30,000 PLN and the tax is 30,000 × 19% = 5,700 PLN, leaving a net gain of
24,300 PLN. If instead you sold a flat within five years for the same gain but reinvested half
the proceeds in a new home, only half the gain stays taxable, halving the bill.
This is an estimate for resident individuals. It excludes IKE/IKZE retirement wrappers, foreign asset treaty relief, and business disposals taxed under different rules. Always confirm the exact acquisition date and reliefs with a Polish tax adviser before filing.