President Nawrocki signs law on tax on OKI investment account assets

President Karol Nawrocki signed the law on personal investment accounts (OKI) on 13 August 2026. The Sejm passed it on 3 July (427 votes for, 5 against, one abstention), and the Senate made no amendments. The law was published in Dziennik Ustaw on 18 August, item 1098.

As described by the source, income on OKI (capital gains, interest, dividends) is exempt from the 19% Belka tax. But if limits are exceeded, a tax on the value of assets must be paid: the base threshold for qualified investment assets is 100,000 zloty. In the first year the rate will be 0.85% of asset value above the limit, that is, 850 zloty on 100,000 zloty. The limit is different for the savings part (including cash and bonds).

The tax may be charged even in a loss year, because it is calculated on value, not on earnings. The law takes effect on 1 January 2027 and applies only to voluntary OKI.