Poland

Research notes

Poland — family-office tax dossier

Last reviewed: 2026-10-16 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser

Summary

PIT Act (ustawa o podatku dochodowym od osób fizycznych), consolidated text Dz.U. 2026 poz. 592. Capital gains and dividends: 19% flat. 4% solidarity levy on income above PLN 1m includes capital gains but not dividends. Inheritance and gift tax (Dz.U. 2026 poz. 478): children exempt if reported within 6 months. No wealth tax. Optional PLN 200,000 lump sum on foreign income for 10 years for new residents.

Residence and eligibility

Resident if the centre of personal or economic interests is in Poland or presence exceeds 183 days in a tax year (art. 3(1a); PwC). EU: free movement. US/other: purpose-based permits; no investor visa found (unverified).

Capital gains

• Art. 30b: 19% on gains from securities, derivatives, shares/stakes, fund units. No holding-period exemption.
• Art. 30h: solidarity levy 4% on the excess over PLN 1,000,000 of income taxed under art. 27, 30b, 30c and 30f. So large gains bear 23% at the margin.
• Real estate: taxable only if sold within 5 years from the end of the year of acquisition (art. 10(1)(8)); then 19% under art. 30e, not in the levy base.
• Exit tax on unrealised gains when leaving (art. 30da-30db, read in the statute 2026-10-16): 19% of the gain on shares, securities and fund units when a person resident in Poland for at least 5 of the previous 10 years moves residence abroad, and only when the assets moved exceed PLN 4,000,000 (spouses together). It matters on departure, not on arrival.
• JSON: securities and private business 0.23; real estate 0.0; headline 0.23.

Dividends

• Art. 30a(1): 19% flat; art. 30a(9): foreign tax credited up to the Polish 19%. Not in the solidarity levy base.
• Outbound: 19% WHT, treaty-reduced (PwC).
• Treaties: PwC lists 92, 5 not yet in force; US treaty in force.
• JSON: domestic and foreign 0.19, credit.

Inheritance and gifts to children

• Art. 4a: exemption for spouse, descendants, ascendants, stepchildren, siblings, stepparents ("zero group") if (1) reported to the tax office within 6 months (inheritance: from the court ruling becoming final or registration of the notarial certificate of succession, art. 4a(1a)); (2) cash gifts above the tax-free amount received by bank/payment-account transfer. Wording amended with effect from 20 August 2025 (Dz.U. 2025 poz. 1064). No report needed under the Group I tax-free amount or for notarial-deed transfers (art. 4a(4)).
• If missed: Group I scale (art. 15): 3% up to PLN 10,278, 5% to PLN 20,556, 7% above, after the tax-free amount (art. 9: PLN 36,120 in the consolidated text); 5-year aggregation per donor. Gift invoked only during audit: 20%.
• Scope (art. 1-3): Polish-situs assets; foreign assets if the recipient is a Polish citizen or permanent resident.
• JSON: basis = beneficiary, children_treatment = exempt_with_conditions, brackets = [].
• Surviving spouse (spouse_treatment exempt_with_conditions): Spouse is exempt (zero group, Art. 4a) if reported within 6 months and the acquirer is a Polish/EU/EEA citizen or resident (Art. 4(4)); missed reports are taxed at Group I rates.

Wealth tax

None. Municipal real estate tax (2026 max PLN 1.25/m2 residential) and 2% civil law transactions tax on real estate purchases are not wealth taxes (PwC).

Special regimes

Lump sum on foreign income (art. 30j-30p):

• PLN 200,000 a year (pro rata in the arrival year) replaces PIT on all foreign revenue except CFC income (art. 30f); foreign revenue is not combined with other income.
• Conditions: no Polish residence in at least 5 of the 6 preceding years; election by end of January after the move, with residence certificate; at least PLN 100,000 a year of qualifying spending (economic growth, science, education, culture, sport) from the year after the move (art. 30m).
• Family members (spouse, children within art. 27f(1)) may join at PLN 100,000 each, without the spending duty (art. 30p(1)). If the taxpayer dies or the person stops being a family member, the amount becomes PLN 200,000 and the spending duty applies from the next year (art. 30p(1) pt 4). JSON: lump_sum.spouse_supplement = PLN 100,000 for the reference couple, who hold the portfolio jointly; the children are assumed not to elect (no foreign income), so the couple pays PLN 300,000 a year. The spending (PLN 100,000 a year, not deductible, art. 30k(3)) is not a tax and is not in the lump sum amount.
• Art. 30k(1): the lump sum covers revenue obtained outside Poland, except CFC income (art. 30f). Foreign dividends and gains on foreign shares are such revenue in the usual reading; the statute gives no further definition.
• 10 consecutive tax years (art. 30n). Lost if the lump sum is unpaid, spending missed, or residence moves abroad.
• JSON: lump_sum.annual = PLN 200,000, foreign gains and dividends 0; domestic as standard.
• Open: whether foreign-listed shares sold via a Polish broker are foreign-source (art. 30k(1) does not define it).

Holding structures

Family foundation (family_foundation, structure)

A fundacja rodzinna (Act of 26 January 2023, in force since 22 May 2023). It is scored because gains and dividends are untaxed inside and payouts bear 15%: about EUR 70,000 a year against EUR 309,000 personally on the app profile. The lump-sum regime for foreign income is about EUR 130,000.

• Foundation level: exempt from CIT on income from permitted activity (art. 6(1)(25) CIT Act, Dz.U. 2026 poz. 554), which includes acquiring and selling securities and derivatives and holding interests in companies and funds in Poland or abroad (art. 5(1) pts 3-4 Foundation Act, Dz.U. 2023 poz. 326). Business activity beyond art. 5 is taxed at 25% (art. 24r); rent of a business or assets used by the founder, a beneficiary or a related party (5%+) loses the exemption (art. 6(8)). JSON: all gains 0, dividends 0 (foreign withholding is a final cost).
• Payout: 15% CIT paid by the foundation on benefits to beneficiaries, on assets distributed at dissolution (base reduced by the founder's contributed value) and on hidden profits (art. 24q(1) CIT Act; the art. 6 exemption does not cover it, art. 6(6)). The founder's spouse, descendants, ascendants, stepchildren, siblings and step-parents are exempt from PIT (art. 21(1)(157) PIT Act). Groups I-II pay 10%, others 15% (Grant Thornton). payout_tax_rate 0.15.
• Wealth and inheritance: Poland has no wealth tax. There is no inheritance event while the foundation holds the assets, and children inherit tax-free anyway if the transfer is reported. Both inherit the standard regime.
• Not in force: a Ministry of Finance project (draft UD447; Pitax of 1-2 October 2026 says the Council of Ministers has adopted it, no Sejm print found) published in August 2026 (MDDP, 5 August 2026; Grant Thornton, 7 August 2026) would:
• raise the 15% to 19%;
• require contributed assets to be held to keep the preference (36 months in the August alerts, two years in the Pitax October report; unresolved);
• apply CFC rules to foundations;
• tax income earned through transparent entities;
• clarify short-term rental;
• extend the PIT exemption to the founder's siblings' descendants.

It is planned for adoption by the Council of Ministers in Q3 2026 and would take effect in 2027 at the earliest. A 2025 bill with similar changes was vetoed by the President. Grant Thornton confirms that in 2026 there is no holding period and no CFC rule.

• Costs: PLN 40,000 a year and PLN 20,000 setup (estimates; Freenance, a commercial site, gives PLN 20,000-45,000 a year for accounting and administration of an investment foundation). The founding capital of at least PLN 100,000 stays in the foundation.
• Statute read 2026-10-16: art. 6(1)(25), 6(6)-(9), 24q and 24r CIT Act; art. 2 and 5 Foundation Act; art. 21(1)(157) PIT Act. Unverified: whether source states grant treaty rates to an exempt foundation; the founder's side of contributing listed shares.

Company taxation (kept separate from personal tax)

19% CIT, 9% small taxpayers; Estonian CIT option; family foundations (fundacja rodzinna) CIT-exempt on ongoing passive activity (PwC); 15% on benefits (art. 24q).

Cost of living notes

City: Warsaw.

• Prime family-home rent (monthly): PLN 17,000 (2026). Median asking rent of 73 houses of 200-400 m² for rent in Warsaw (mostly Wilanów, Mokotów/Sadyba, Saska Kępa and Żoliborz), from the first Otodom.pl results page (72 per page) on 15 Oct 2026; range PLN 13,000-47,500. Some listings are offered for office use; asking rents, utilities extra. Source: Domy na wynajem: Warszawa (200-400 m²), https://www.otodom.pl/pl/wyniki/wynajem/dom/mazowieckie/warszawa/warszawa/warszawa?areaMin=200&areaMax=400&limit=72
• International school (annual, per child): PLN 134,348 (2026). American School of Warsaw, Grade 12, 2026-27: USD 12,904 plus PLN 83,968 (tuition is billed in both currencies). The USD part is converted at the NBP mid rate of 14 Oct 2026 (3.9042 PLN/USD) = PLN 50,380, total about PLN 134,348. Grades 9-10: USD 12,904 + PLN 81,076. New students pay a one-time USD 8,000 registration fee. Source: ASW Tuition & Fee Payment, 2026-2027 School Year, https://resources.finalsite.net/images/v1779447479/warsaw/plkjnkqb8q4i8oaywmbo/TuitionFees.pdf

Prime purchase price per m², family health insurance and housekeeper cost were not sourced in this round and are omitted rather than guessed. USD/PLN rate: NBP table A 200/A/NBP/2026 (14 Oct 2026).

Open questions

• The Group I tax-free amount in the consolidated text is PLN 36,120 (art. 9(1)(1)); not relevant once the zero-group exemption is claimed.
• Source rules: whether gains on foreign-listed shares sold through a Polish broker count as 'foreign revenue' (art. 30k) was not checked.
• The brief referred to the lump sum as art. 30h; in the consolidated PIT Act (Dz.U. 2026 poz. 592) art. 30h is the solidarity levy and the lump sum is art. 30j-30p.
• Government bill UD447 (2026) would raise the family foundation's payout tax to 19% and add a holding period and CFC rules from 2027; the law in force is scored.
• Treaty rates for dividends paid to a CIT-exempt family foundation were not researched.

Sources

• PIT Act consolidated text Dz.U. 2026 poz. 592: https://api.sejm.gov.pl/eli/acts/DU/2026/592/text.pdf
• Inheritance and Gift Tax Act consolidated text Dz.U. 2026 poz. 478: https://api.sejm.gov.pl/eli/acts/DU/2026/478/text.pdf
• PwC, Poland - Individual - Income determination: https://taxsummaries.pwc.com/poland/individual/income-determination
• PwC, Poland - Individual - Other taxes: https://taxsummaries.pwc.com/poland/individual/other-taxes
• PwC, Poland - Individual - Residence: https://taxsummaries.pwc.com/poland/individual/residence
• PwC, Poland - Corporate - Taxes on corporate income: https://taxsummaries.pwc.com/poland/corporate/taxes-on-corporate-income
• CIT Act consolidated text Dz.U. 2026 poz. 554: https://api.sejm.gov.pl/eli/acts/DU/2026/554/text.pdf
• Family Foundation Act Dz.U. 2023 poz. 326: https://api.sejm.gov.pl/eli/acts/DU/2023/326/text.pdf
• Freenance, Fundacja rodzinna 2026 - koszt zalozenia i oplaty roczne: https://freenance.io/dziedziczenie/fundacja-rodzinna-koszt-zalozenia-2026-notariusz-oplaty-roczne-minimalny-majatek/
• Pitax, Fundacja rodzinna na nowych zasadach opodatkowania od 2027 roku: https://www.pitax.pl/wiedza/aktualnosci/fundacja-rodzinna-na-nowych-zasadach-opodatkowania-od-2027-roku/
• PwC, Poland - Individual - Foreign tax relief and tax treaties: https://taxsummaries.pwc.com/poland/individual/foreign-tax-relief-and-tax-treaties
• Domy na wynajem: Warszawa (200-400 m²): https://www.otodom.pl/pl/wyniki/wynajem/dom/mazowieckie/warszawa/warszawa/warszawa?areaMin=200&areaMax=400&limit=72
• ASW Tuition & Fee Payment, 2026-2027 School Year: https://resources.finalsite.net/images/v1779447479/warsaw/plkjnkqb8q4i8oaywmbo/TuitionFees.pdf
• Fundacja rodzinna - skutki podatkowe (updated 14.09.2023) — Grant Thornton Poland (professional)
• Zmiany w opodatkowaniu fundacji rodzinnych od 2027 roku (7.08.2026) — Grant Thornton Poland (professional)
• Tax Alert: Fundacje rodzinne - MF proponuje podwyżkę podatku z 15% do 19% (5 August 2026) — MDDP (professional)

Change log

• 2026-10-15: initial research.
• 2026-10-15: added Warsaw cost of living (Otodom.pl rent sample, ASW 2026-27 fees converted at the NBP rate).
• 2026-10-15: added structure regime family_foundation (fundacja rodzinna: 0% CIT on permitted activity, 15% on distributions, close family PIT-exempt; August 2026 project for 19% noted, not law) and a Holding structures section.
• 2026-10-15: family rent re-checked against the upper-middle-class standard: kept.
• 2026-10-16: added surviving-spouse treatment.
• 2026-10-16: lump sum: added the spouse supplement (PLN 100,000, art. 30p(1)) and the spending duty note, after reading arts. 30j-30p in the consolidated PIT Act. Family foundation: read art. 6(1)(25), 24q, 24r CIT Act and art. 5 Foundation Act (capital gains metric now verified); added the October 2026 status of bill UD447 and the conflicting holding-period reports; running-cost estimate cross-checked (Freenance). Exit tax (art. 30da-30db) now read.