---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "europe", "legal"]
aliases: ["PL", "POL", "Polska"]
created: 2026-09-02
updated: 2026-01-10
compile_into: ["[[country--poland]]"]
sources:
  - name: "KNF"
    url: "https://www.knf.gov.pl"
    type: "official"
  - name: "EU [[concept--mica|MiCA]] Regulation"
    url: "https://eur-lex.europa.eu"
    type: "official"
  - name: "Regulation (EU) 2023/1114 (MiCA)"
    url: "https://eur-lex.europa.eu/eli/reg/2023/1114/oj"
    type: "official"
  - name: "reuters.com"
    url: "https://www.reuters.com/business/finance/polish-president-vetoes-crypto-regulation-third-time-2026-06-11"
    type: "reference"
  - name: "kancelaria-skarbiec.pl"
    url: "https://kancelaria-skarbiec.pl/en/crypto-assests"
    type: "reference"
  - name: "dudkowiak.com"
    url: "https://www.dudkowiak.com/blog/the-act-on-the-crypto-assets-market-vetoed-again-will-poland-be-ready-with-casp-licences-before-1-july-2026"
    type: "reference"
---

# 🇵🇱 [[country--poland|Poland]] (PL): Crypto Regulation

> MiCA applies directly in Poland, but the national Crypto-Asset Market Act that would designate the KNF and open CASP authorisation has been vetoed by the President three times (December 2025, 12 February 2026 and 11 June 2026) and the Sejm failed to override the latest veto. As of October 2026 Poland has no operative national MiCA authorisation procedure. Crypto gains are taxed at 19%.

## Overview

| Field | Value |
|-------|-------|
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Enforcement Level | Moderate |
| Region | [[domain--europe|europe]] |
| Currency | [[entity--pln|PLN]] |
| Adoption Rank | #26 |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | 19% capital gains tax |
| Capital Gains (Corporate) | 19% corporate income tax applies to crypto gains |
| VAT on Crypto | No |
| Mining Tax | Mining income taxed as business income at 19% |
| 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.

## Licensing

| Field | Value |
|-------|-------|
| Required | Yes |
| Regulator | [[entity--knf|KNF]] |
| Framework | Markets in Crypto-Assets Regulation (EU) 2023/1114 (MiCA); national Crypto-Asset Market Act vetoed (not in force) |
| Ease | medium |
| Cost | $20,000 - $150,000 |
| Timeline | 4-12 months |

MiCA authorisation is required to provide crypto-asset services after the transitional period ended on 1 July 2026, but without the national act the KNF cannot process CASP applications. Providers rely on authorisations from other EU member states.

## Laws & Regulations

| Name | Year | Status | Scope |
|------|------|--------|-------|
| [Regulation (EU) 2023/1114 on Markets in Crypto-Assets (MiCA)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R1114) | 2023 | active | supranational |
| [Regulation (EU) 2023/1113 on Transfer of Funds and Certain Crypto-Assets (TFR)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R1113) | 2023 | active | supranational |
| [Council Directive (EU) 2023/2226 (DAC8)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L2226) | 2023 | active | supranational |
| [Regulation (EU) 2022/2554 on Digital Operational Resilience for the Financial Sector (DORA)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022R2554) | 2022 | active | supranational |
| [Directive (EU) 2018/843 (5th Anti-Money Laundering Directive)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32018L0843) | 2018 | active | supranational |
| [Directive (EU) 2018/1673 on Combating Money Laundering by Criminal Law (6AMLD)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32018L1673) | 2018 | active | supranational |
| [Regulation (EU) 2024/1624 on Anti-Money Laundering Requirements (AML Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024R1624) | 2024 | active | supranational |
| [Commission Delegated Regulation (EU) 2024/2795 supplementing MiCA](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024R2795) | 2024 | 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.
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.
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.
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.
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.
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.
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.
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.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | No |
| FATF Status | compliant |

## DeFi

**Status:** regulated

DeFi activities fall under the scope of the Crypto-Asset Market Act and MiCA, requiring compliance with licensing and AML rules.

## Stablecoins

**Status:** regulated

Stablecoins are regulated under MiCA and the domestic Crypto-Asset Market Act, requiring authorization and consumer protections.

## NFTs

**Status:** Unclear

MiCA excludes unique NFTs. KNF follows ESMA classification guidance.

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.122/kWh |
| Renewable Energy | 21% |
| Climate | temperate |
| 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.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | stable |
| Sanctions | No |
| Corruption Index | 56/100 |
| Ease of Business | easy |
| Internet Freedom | free |
| Banking Access | open |
| Sanctions Programs Active | Yes |

### Recent Political Events

- 2026-05-22: Passage of Crypto-Asset Market Act by Senate: Improves regulatory clarity and legal certainty for crypto businesses in Poland

## Enforcement

KNF maintains a public warning list of unauthorized financial entities including crypto platforms. KNF has increased focus on crypto consumer protection.

## CBDC

| Field | Value |
|-------|-------|
| Status | research |
| Name | Digital zloty |
| Authority | Narodowy Bank Polski (NBP) |
| Type | retail |

## FAQ

### Is cryptocurrency legal in Poland?

MiCA applies directly in Poland, but the national Crypto-Asset Market Act that would designate the KNF and open CASP authorisation has been vetoed by the President three times (December 2025, 12 February 2026 and 11 June 2026) and the Sejm failed to override the latest veto. As of October 2026 Poland has no operative national MiCA authorisation procedure. Crypto gains are taxed at 19%.

### What is the FATF status of Poland?

Poland is classified by FATF as: compliant.

### Are VASPs licensed in Poland?

Yes, licensing is required for VASPs.

### What is the AML/KYC regime in Poland?

KYC is mandatory for crypto businesses.

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-09-02.*

**Sources:**
- [KNF](https://www.knf.gov.pl)
- [EU MiCA Regulation](https://eur-lex.europa.eu)
- [Regulation (EU) 2023/1114 (MiCA)](https://eur-lex.europa.eu/eli/reg/2023/1114/oj)
- [reuters.com](https://www.reuters.com/business/finance/polish-president-vetoes-crypto-regulation-third-time-2026-06-11)
- [kancelaria-skarbiec.pl](https://kancelaria-skarbiec.pl/en/crypto-assests)
- [dudkowiak.com](https://www.dudkowiak.com/blog/the-act-on-the-crypto-assets-market-vetoed-again-will-poland-be-ready-with-casp-licences-before-1-july-2026)