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Poland: Investment Income Tax Guide

  • Updated

This guide outlines the key tax considerations and reporting requirements for Polish tax residents investing in Mintos assets. It focuses exclusively on Mintos offerings and does not cover general taxation rules for other investments.

📌 General Principles

  • Tax Type: Investment income from Mintos is subject to Polish capital income tax at a flat rate of 19%. There is no tax-free allowance specifically for this category—any income is fully taxable.
  • Solidarity Surcharge: An additional 4% tax applies to income above PLN 1 million annually.
  • Withholding Tax (WHT): Mintos deducts up to 25.5% WHT on interest unless you confirm your EU/EEA residency, then a reduced 5% rate applies.
  • Declaration Deadline:
    • April 30 (for income from the previous year)
    • If April 30 falls on a weekend or public holiday, the deadline shifts to the next working day.
    • Submit via the Polish e-Tax portal: podatki.gov.pl
       

📦 Mintos Asset-Specific Tax Overview 

Asset Type Income Type Withholding Tax Polish Tax Form Notes
Loans (Claims) Interest ❌ No PIT-38 Declare full gross income
Loans (Notes backed by loans) Interest ✅ Yes PIT-38 Declare full gross income and apply for WHT deduction
Bonds (Notes backed by bonds) Interest ✅ Yes PIT-38 Declare full gross income and apply for WHT deduction
Bonds (Direct Bonds) Interest ❌ No PIT-38 Declare full gross income
Smart Cash Interest ❌ No PIT-38 Declare full gross income
Real Estate (Notes backed by real estate) Interest ✅ Yes  PIT-38 Declare full gross income and apply for WHT deduction
ETFs Interest ❌ No PIT-38/ PIT-36  Declare full gross income

 

💼 Tax Filing Notes

  • Foreign Investment Income: All foreign-sourced investment income must be reported, even if tax was withheld at source.
  • WHT Credit: Polish investors can offset WHT paid to Mintos against their domestic tax liability (if covered by double taxation treaties). Keep documentation such as Mintos tax reports for proof.
  • Forms and Where to Report:
     
    • PIT-38 – for most interest income.
       
    • PIT-36 – for interest income if WHT was withheld abroad.
       

✅ Tips for Polish Investors

  • Download your Mintos Tax Report annually to support your PIT-38 or PIT-36 filings. To find the report:
    1. Log in to your Mintos account
    2. Click your profile icon (top right)
    3. Navigate to Reports
       

⚠️ Disclaimer

This guide provides general information and does not constitute tax advice. Please consult the Polish Ministry of Finance or a certified tax advisor for personalized support. Official portal: https://www.podatki.gov.pl

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