Personal Investment Accounts from 2027: no Belka tax up to 100,000 zloty

From January 1, 2027, Poles will be able to use Personal Investment Accounts (OKI). Assets up to 100,000 zloty — including up to 25,000 zloty in deposits and government bonds — will be exempt from the new asset value tax. Gains, interest and dividends will not be subject to the 19% Belka tax.