The government adopted the draft act on OIC. Up to 100 thousand PLN net of tax

Ashley Davis05/05/2026

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2026-05-05 14:12, updated 2026-05-05 14:37

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2026-05-05 14:12

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2026-05-05 14:37

On Tuesday, the government adopted the draft Act on Personal Investment Accounts – according to the statement of government spokesman Adam Szłapka. The spokesman said the aim of the act was to offer a new voluntary financial instrument for individuals.

The government adopted the draft act on OIC. Up to 100 thousand PLN net of tax — photo: Chancellery of the Prime Minister / / Chancellery of the Prime Minister

“I will start with the draft act on personal investment accounts. (…) This is an act that introduces a new, voluntary investment and savings instrument, personal investment accounts for natural persons,” Szłapka said after Tuesday's government meeting at the conference.

The Act on Personal Investment Accounts (OKI) is scheduled to enter into force on January 1, 2027; was originally scheduled for July 1, 2026.

The whole world on one bill. Over 71 thousand financial instruments (affiliate link – we earn commission)

According to the project, Every adult Pole will be able to conclude at least one agreement for maintaining a Personal Investment Account (it will be possible to conclude a larger number and conclude an OIC agreement in an umbrella form) with a financial institution.

What OKI do we want? These are the most important market demands

Under the OIC, investments in savings bonds and deposits will be tax-free up to PLN 25,000. PLN, and investments in shares, investment fund units or bonds other than structured and savings bonds – up to PLN 100,000. zloty. Above these amounts, funds accumulated in OKI will be exempt from tax calculated on their value, the rate of which will be 19%. the value of the reference rate of the National Bank of Poland in force on October 31 of the year preceding the tax year, but this rate cannot be lower than 0.1%.

In the first year of operation of OKI, i.e. in 2027, the tax rate on assets is to be 0.85%.

The proposed act should enter into force on January 1, 2027.

The ministry tinkered with the OIC. Changes in limits, list of assets and next start date

We have learned about the new version of the draft Act on Personal Investment Accounts. This is a response to a number of comments submitted to the Ministry of Finance as part of the consultation process for the new product. We already know that OKI will record another time delay and there will be a list of eligible assets and several other changes important for investors.

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