The Polish Sejm has moved to fully digitalize business registration through the CEIDG system, while simultaneously postponing promised changes to the capital gains tax, known as the Belka tax.

CEIDG Digitalization

The Sejm adopted Senate amendments to the CEIDG Act, eliminating paper applications in favor of a fully electronic registration platform for entrepreneurs.

Belka Tax Postponement

The government has once again delayed the implementation of promised modifications to the capital gains tax, despite previous pledges to encourage savings.

Deregulation Goals

The reforms are part of a broader effort to reduce administrative burdens and accelerate the process of starting or modifying businesses in Poland.

The Sejm of the Republic of Poland adopted the majority of Senate amendments to the amendment of the Act on the Central Registration and Information on Business (CEIDG) on March 13, 2026. This legislative step moves the country toward the full digitalization of the business registration process for individual entrepreneurs. The new regulations are designed to simplify administrative procedures by completely eliminating the possibility of submitting paper applications to the registry. According to the adopted changes, all entries, updates, and deletions from the register will be performed exclusively through electronic channels. This reform is part of a broader deregulation package aimed at reducing the bureaucratic burden on small and medium-sized enterprises. The Sejm's decision follows a period of legislative consultation where the Senate proposed specific technical refinements to the bill.

Simultaneously, reports from national media outlets on March 13 indicated a further delay in the government's promised overhaul of the capital gains tax, commonly known as the Belki tax. Minister of Finance and Economy Andrzej Domański remains the central figure in the negotiations regarding these fiscal adjustments, which were a key campaign pledge of the current administration. The proposed reform intended to introduce a tax exemption for investment income up to a specific threshold to encourage domestic savings. However, the implementation of these changes has been pushed back, with current projections suggesting a potential launch in mid-2026 at the earliest. This postponement affects individual investors who were expecting relief from the standard tax rate on their savings. The government has cited the need for further technical preparation and budgetary stability as reasons for the delay.

The current remains in effect for all taxable investment income until the new legislation is finalized and implemented. Under the proposed but delayed plan, assets held in specific accounts up to a value of 100,000 PLN would be exempt from the 19 percent levy. The capital gains tax was first introduced in Poland in 2002 by then-Finance Minister Marek Belka, initially at a rate of 20 percent on interest from bank deposits. In 2004, the tax was expanded to include income from capital gains on the stock market and the rate was standardized at 19 percent. Discussions regarding its reduction or elimination have surfaced periodically over the last two decades, particularly during periods of high inflation. The CEIDG system itself was launched in 2011 to replace the previous decentralized municipal registers of economic activity.