🇵🇱 Poland

Poland has a legal regulatory framework for cryptocurrencies. The EU's MiCAR regulation is directly applicable, but national legislation has been vetoed, indicating reliance on EU-level rules. The Polish Financial Supervision Authority (KNF) actively monitors the market and issues warnings but no specific national crypto laws are detailed on the page.

Overview

StatusLegal
Risk Score28/100 (Moderate Risk)
Regioneurope
CurrencyPLN
Adoption Rank#26

Tax

Capital Gains (Personal)19% flat tax on crypto capital gains
Capital Gains (Corporate)19% CIT (9% for small taxpayers)
VAT on CryptoNo

Licensing

RequiredYes
RegulatorKNF
FrameworkMiCAR (directly applicable but national legislation vetoed)
Easemedium
Cost$20,000 - $150,000

Presidential veto prevents KNF from issuing CASP licences. Polish businesses at severe competitive disadvantage. No domestic authority can authorize CASPs.

DeFi

Status: regulated

MiCA applies to DeFi with identifiable operators. KNF follows ESMA guidance.

Stablecoins

Status: specific_framework

MiCA stablecoin framework applies. KNF oversees authorization.

NFTs

Status: Unclear

MiCA excludes unique NFTs. KNF follows ESMA classification guidance.

Mining

LegalYes
Electricity$0.122/kWh
Renewable21%
Infrastructuregood

Mining is legal with moderate electricity costs and a temperate climate favorable for cooling. Infrastructure quality is good. Renewable energy share is 21%.

Geopolitics

Stabilitystable
SanctionsNo
Corruption Index55/100
Banking Accessmoderate

Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map

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