Secure your future
You can combine tax benefits with the potential of investment funds.
Participation | Voluntary | Voluntary | Voluntary |
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Funds ownership | Private | Private | Private |
Annual contribution limit in 2025 | PLN 26,019 | PLN 10,407.60 for those conducting non-agricultural activities: PLN 15,611.40 | equivalent of 50,000 US dollars in PLN (at the average exchange rate of the US dollar announced by the National Bank of Poland on the last business day preceding December 31 of the year preceding a given calendar year) |
Contribution frequency | You decide how much and when you want to contribute. | You decide how much and when you want to contribute. | monthly |
Financial benefits |
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You can withdraw funds earlier | You can make a full or partial refund (19% capital gains tax will be charged on the refund). | You can make a full refund (the amount received should be added to the income in the annual PIT settlement - taxation according to the tax scale). | You can withdraw funds earlier:
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Withdrawal while retaining financial benefits |
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Taxation on inheritance | Without tax | 10% flat-rate tax upon withdrawal | Without tax |