Poland has a clear legal framework for cryptocurrency, aligned with the EU's MiCA regulation. The domestic Crypto-Asset Market Act was passed by the Sejm and Senate in May 2026 and is awaiting presidential signature, indicating strong regulatory clarity and support.
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Region | europe |
| Currency | PLN |
| Adoption Rank | #26 |
| Capital Gains (Personal) | 19% capital gains tax |
| Capital Gains (Corporate) | 19% corporate income tax applies to crypto gains |
| VAT on Crypto | No |
| Staking Tax | Taxed as income at 19% |
| Airdrop Tax | Taxed as income at 19% |
Crypto gains are taxed at a flat 19% rate for individuals and corporations. VAT does not apply to crypto transactions. Staking, mining, and airdrops are treated as taxable income.
| Required | Yes |
| Regulator | KNF |
| Framework | Crypto-Asset Market Act (pending) aligned with EU MiCA |
| Ease | medium |
| Cost (USD) | $20,000 - $150,000 |
Licensing requirements are harmonized with EU MiCA rules, requiring registration and compliance with AML/KYC standards.
| Name | Year | Status | Scope |
| Regulation (EU) 2023/1114 on Markets in Crypto-Assets (MiCA) | 2023 | Active | supranational |
| Establishes a comprehensive EU framework for crypto-asset service providers (CASPs), stablecoin issuers (ART/EMT), and trading platforms; prohibits market abuse in crypto-assets; full application from 30 December 2024. | |||
| Regulation (EU) 2023/1113 on Transfer of Funds and Certain Crypto-Assets (TFR) | 2023 | Active | supranational |
| Extends FATF Travel Rule to crypto-asset transfers; requires CASPs to collect and transmit originator/beneficiary information for all transfers, removing the EUR 1000 threshold; applies from 30 December 2024. | |||
| Council Directive (EU) 2023/2226 (DAC8) | 2023 | Active | supranational |
| Amends Directive 2011/16/EU to require mandatory automatic exchange of information on crypto-asset transactions held by EU tax residents; CASPs must report to national tax authorities from 1 January 2026. | |||
| Regulation (EU) 2022/2554 on Digital Operational Resilience for the Financial Sector (DORA) | 2022 | Active | supranational |
| Mandates ICT risk management, incident reporting, third-party provider oversight, and digital operational resilience testing for financial entities including CASPs covered by MiCA; applies from 17 January 2025. | |||
| Directive (EU) 2018/843 (5th Anti-Money Laundering Directive) | 2018 | Active | supranational |
| First EU directive to bring crypto-asset exchange services and custodian wallet providers within AML/CFT scope; introduced KYC obligations and registration requirements for Virtual Asset Service Providers. | |||
| Directive (EU) 2018/1673 on Combating Money Laundering by Criminal Law (6AMLD) | 2018 | Active | supranational |
| Harmonises criminal-law definitions and penalties for money laundering across EU member states; establishes minimum custodial sentences and corporate liability rules applicable to crypto-related ML offences. | |||
| Regulation (EU) 2024/1624 on Anti-Money Laundering Requirements (AML Regulation) | 2024 | Active | supranational |
| Replaces 5AMLD/6AMLD with a single AML Regulation directly applicable in all member states; tightens KYC/CDD requirements for CASPs and sets EUR 1000 cash-equivalent threshold for crypto transactions; phased application 2027. | |||
| Commission Delegated Regulation (EU) 2024/2795 supplementing MiCA | 2024 | Active | supranational |
| MiCA Level 2 delegated act setting regulatory technical standards on information requirements and procedures for competent authority notifications under MiCA; part of the MiCA implementation package applicable from December 2024. | |||
KNF maintains a public warning list of unauthorized financial entities including crypto platforms. KNF has increased focus on crypto consumer protection.
| Status | Research |
| Name | Digital zloty |
| Issuing Authority | Narodowy Bank Polski (NBP) |
| Model | retail |
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | Yes |
| FATF Status | compliant |
| FATF Body | FATF |
| Suspicious-Activity Reporting | Yes |
Status: regulated
DeFi activities fall under the scope of the Crypto-Asset Market Act and MiCA, requiring compliance with licensing and AML rules.
Status: regulated
Stablecoins are regulated under MiCA and the domestic Crypto-Asset Market Act, requiring authorization and consumer protections.
Status: Unclear
MiCA excludes unique NFTs. KNF follows ESMA classification guidance.
| Legal | Yes |
| Electricity Cost | $0.122/kWh |
| Renewable Energy | 21% |
| Infrastructure | good |
Mining is legal with moderate electricity costs and a temperate climate favorable for cooling. Infrastructure is good with reliable internet and data centers.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 56/100 |
| Banking Access | open |
| Sanctions Program Active | Yes |
Risk Factors
Poland is politically stable with a moderate corruption index. It is not under international sanctions and has open banking access for crypto firms. Key risks include regional geopolitical tensions and evolving crypto regulations.
Recent Political Events
Poland has a clear legal framework for cryptocurrency, aligned with the EU's MiCA regulation. The domestic Crypto-Asset Market Act was passed by the Sejm and Senate in May 2026 and is awaiting presidential signature, indicating strong regulatory clarity and support.
Poland is classified by FATF as: compliant.
Yes, licensing is required for VASPs.
KYC is mandatory for crypto businesses.
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Explore IT Services →Last reviewed: 2026-09-02 · Data source: Soken Crypto Legal Map
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