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Is crypto legal in Poland?

Cryptocurrency is legal in Poland, but subject to regulatory restrictions.

Eastern Europe · PL · 8 of 9 dimensions sourced

Every value below cites the primary government, central bank, financial regulator, or tax authority. How this is sourced →

Poland crypto policy at a glance

CBDC status
Research

Stage of the central bank digital currency programme — research, pilot, or launched.

cbdctracker.org ↗ · as of 2017 · confidence: high
Legal status
Legal, with restrictions

Whether crypto is legal, restricted, or banned for individuals and businesses.

“The supervision of crypto-assets in the EU is regulated by the same provisions of the directly applicable MiCA Regulation or by provisions of national law implementing that Regulation within the limits specified in that Regulation.”
Komisja Nadzoru Finansowego (KNF) ↗ · as of 2024 · confidence: high
VASP licensing
Regime in force

Whether the jurisdiction licenses crypto/VASP service providers.

“as of 30 December 2024 - to ... crypto-asset service providers (e.g. trading platforms). The rules for authorisation ... are specified directly in the MiCA Regulation.”
KNF (MiCA) ↗ · as of 2024 · confidence: high
Stablecoin rules
In force

Rules governing stablecoin and e-money-token issuance.

“As of 30 June 2024 it is going to apply to issuers of asset-referenced tokens and e-money tokens.”
KNF (MiCA ART/EMT) ↗ · as of 2024 · confidence: high
Tax treatment
Capital gains

How crypto gains are taxed and reported, including OECD CARF participation.

“Stawka podatku wynosi 19%.”
Ministerstwo Finansow (PIT-38) ↗ · as of 2024 · confidence: high
DeFi treatment
Addressed

How decentralized finance (DeFi) is treated by regulators.

“Rozwój zdecentralizowanych finansów (DeFi) oraz innych zastosowań opartych na technologii rozproszonego rejestru wymaga dalszej analizy pod kątem ryzyk dla stabilności rynku finansowego i ochrony inwestorów.”
NFT classification
Addressed

Whether NFTs are addressed in regulation.

“Pojęcie waluty wirtualnej obejmuje również tokeny niewymienialne (non-fungible tokens – NFT), jeżeli spełniają one kryteria cyfrowej reprezentacji wartości zbywalnej w obrocie gospodarczym. Dochody z odpłatnego zbycia takich tokenów podlegają opodatkowaniu na zasadach przewidzianych dla walut wirtualnych.”
Ministerstwo Finansów (Ministry of Finance, Poland) ↗ · as of 2023-06-30 · confidence: low
Mining policy
Not yet recorded

Policy toward crypto mining — permitted, restricted, or banned.

Enforcement intensity
Low

Intensity of regulatory enforcement actions against crypto firms.

“Na liście ostrzeżeń publicznych KNF znajdują się podmioty oferujące inwestycje w kryptowaluty bez wymaganego zezwolenia.”

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