Poland Capital Gains Tax Calculator

No. The Polish branch applies a flat 19% whatever you select for income bracket, holding period or asset type, since all three controls are accepted as inputs and then ignored. Only the purchase price and the sale price change a Polish result. On the page's PLN 80,000 gain the answer is PLN 15,200 in every combination of those settings.

Because nothing intervenes between the gain and the rate. There is no allowance to deduct and no inclusion fraction to apply, so the taxable gain equals the full gain and the effective rate can only equal the applied rate. That makes it a useful check: if your real effective rate is not 19%, something outside this model, such as an exemption, a cost or a loss set-off, is in play.

Nothing the calculator knows about. Brokerage fees, acquisition and disposal costs, and capital losses are all outside the model, and the cost base is exactly the purchase price you type in. If your real cost base is higher, raise the purchase price yourself before reading the result, or the PLN 15,200 figure on the example overstates what you would owe.

They are not modeled. The data file notes that special exemptions and account-specific rules are not included, so a gain that would be sheltered in reality is taxed at the full 19% here. This is one of the few directions in which the calculator errs high: where an exemption applies, your actual liability is lower than the estimate rather than higher.

The gain is recorded as zero, the tax is zero, and net proceeds equal the sale price. The model floors the gain at zero rather than producing a negative figure, and it does not bank the loss, carry it forward, or offset it against another sale. Any use of a loss has to be handled outside the calculator.

The sale price minus the tax. On the PLN 100,000-to-PLN 180,000 example, PLN 164,800 is PLN 180,000 less PLN 15,200 of tax, and PLN 100,000 of that is the capital you put in. The profit you keep after tax is PLN 64,800. The 19.00% effective rate is measured against the PLN 80,000 gain, not against the sale price.