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Personal Investment Accounts and New Asset Tax

The act creates a new savings and investment account for individuals called the Personal Investment Account (OKI). It introduces a new annual tax on assets held in these accounts, with exemptions up to PLN 100,000. The changes take effect on January 1, 2027.
Key points
New OKI investment account: available to any adult, can be opened at banks, brokerage firms, investment funds, insurance funds, or voluntary pension funds. Multiple OKIs allowed.
New asset value tax: annual rate of approx. 0.1-0.85% (based on NBP rates), calculated from the average value of assets across all OKI accounts.
Tax exemptions: up to PLN 25,000 annually for cash and Treasury bonds; up to PLN 100,000 for shares of Polish companies, investment fund units, and pension fund units (subject to conditions).
Tax settlement via e-Tax Office: account information available only electronically; tax returns filed automatically or manually between March 15 and May 31.
Protection upon institution insolvency: 45 days to withdraw or transfer funds to another OKI if a bank or fund loses its license or is liquidated.
Prohibited use of OKI name: fines up to PLN 1 million or 3 years imprisonment for unauthorized use of the term "Personal Investment Account".
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Status:
Passed House
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Additional Information
Rządowy projekt ustawy o osobistych kontach inwestycyjnych.
Print number: PROJEKT USTAWY 2580
Process start date: 2026-05-15
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Summarized by: kimi
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about Personal Investment Accounts and New Asset Tax

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 2580.

When did the legislative process begin?

The process officially started on 2026-05-15.

What are the main provisions?

Key points include:

  • New OKI investment account: available to any adult, can be opened at banks, brokerage firms, investment funds, insurance funds, or voluntary pension funds. Multiple OKIs allowed.
  • New asset value tax: annual rate of approx. 0.1-0.85% (based on NBP rates), calculated from the average value of assets across all OKI accounts.
  • Tax exemptions: up to PLN 25,000 annually for cash and Treasury bonds; up to PLN 100,000 for shares of Polish companies, investment fund units, and pension fund units (subject to conditions).
  • Tax settlement via e-Tax Office: account information available only electronically; tax returns filed automatically or manually between March 15 and May 31.
  • Protection upon institution insolvency: 45 days to withdraw or transfer funds to another OKI if a bank or fund loses its license or is liquidated.
  • Prohibited use of OKI name: fines up to PLN 1 million or 3 years imprisonment for unauthorized use of the term "Personal Investment Account".

What is the specific legal status?

The current status is Passed House.

Where can I read the full text of this legislation?

The full official text is available at: View full text

What is the latest detailed status?

The latest detailed status is: III czytanie na posiedzeniu Sejmu | uchwalono

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-07-17.

Analysis and Potential Impact of PROJEKT USTAWY 2580

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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