Full support for Poland today — PIT-38 capital gains, vest income, FIFO cost basis and NBP D-1 exchange rates. Netherlands, UK and Czech Republic support coming next.
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🇵🇱 Poland — live now · 🇳🇱 Netherlands, 🇬🇧 UK, 🇨🇿 Czech Republic — coming soon
Polish law (art. 24 ust. 11 ustawy o PIT) defers all taxation to the moment of sale if your equity plan is a qualifying "program motywacyjny": the plan is based on shares of a joint-stock company (spółka akcyjna or its foreign equivalent, e.g. a US Inc.) that is your employer or its parent, and it was established by a resolution of the general shareholders meeting (uchwała walnego zgromadzenia). RSU plans of US public companies typically qualify — but check your plan documents or ask your tax advisor. If the plan qualifies (scenario A), you pay nothing at vesting and 19% on the full gain at sale. If it does not (scenario B), the value at vesting is taxed as regular employment-scale income (12%/32%) and the sale is taxed at 19% on top of the vest-date value. Both scenarios are always shown side by side so you can compare.
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Poland is fully supported today — PIT-38 capital gains, vest income under art. 24 ust. 11, NBP D-1 exchange rates and the US dividend withholding credit, for employees of US companies who are Polish tax residents.
RSU Calculator EU is expanding across Europe: support for the Netherlands, the United Kingdom and the Czech Republic is next on the roadmap. Leave your email at download time and we'll let you know as soon as your country goes live.
It depends on whether your equity plan is a qualifying "program motywacyjny" under art. 24 ust. 11 of the Polish PIT act. If it qualifies, taxation is deferred: you pay nothing at vesting and 19% capital gains tax (PIT-38) on the full gain when you sell. If it does not qualify, the fair market value at vesting is taxed as employment-scale income (12%/32%, PIT-36/37) and the later sale is taxed at 19% with the vest-date value as cost basis. This calculator always shows both scenarios side by side.
A plan based on shares of a joint-stock company (or its foreign equivalent, such as a US Inc.) that is your employer or its parent, established by a resolution of the general shareholders meeting. RSU plans of US public companies typically qualify, but you should confirm against your plan documents or with a Polish tax advisor.
Polish tax law uses the National Bank of Poland (NBP) table A mid rate of the last working day preceding the taxable event — the D-1 rate. Weekends and holidays fall back to the previous working day. This calculator applies the correct D-1 rate to every event automatically, using official NBP data.
Shares sold at vesting to cover US withholding are an ordinary sale for Polish purposes and must be reported in PIT-38, even though the gain is usually near zero (same-day sale at the vest price). This calculator derives sell-to-cover sales automatically from your vest data.
Dividends are taxed at a flat 19% in Poland. US withholding tax can be credited — with form W-8BEN on file the US withholds the 15% treaty rate, leaving a typical 4% top-up payable in Poland. If 30% was withheld (no W-8BEN), long-standing tax office practice caps the credit at 15%, although NSA case law may allow up to 19%.
No. Everything — parsing broker exports, FIFO matching, exchange-rate conversion, PDF generation — runs locally in your browser. The only network request is fetching public NBP exchange rates. Your data is stored in your own browser (localStorage) and can be exported as a JSON file.
Right now, RSU Calculator EU fully supports Polish tax residents: PIT-38 capital gains, vest income under art. 24 ust. 11, NBP D-1 exchange rates and the US dividend withholding credit. Support for the Netherlands, the UK and the Czech Republic is next on the roadmap — leave your email at download time to be notified when your country goes live.