IKE vs IKZE — how they differ
Definition
IKE (Individual Retirement Account) and IKZE (Individual Retirement Security Account) are two Polish "wrappers" for retirement saving with tax benefits. You can hold both at once. They differ in when the tax benefit appears, the contribution limit and the withdrawal rules.
What it means in practice (as of 2026)
- Contribution limits 2026: IKE — PLN 28,260 per year; IKZE — PLN 11,304 (people not running a business) or PLN 16,956 (self-employed). Limits rise almost every year.
- IKE — relief "at the end": you contribute taxed money, but the gain is exempt from Belka tax (19%) if you withdraw after age 60 (or 55 with pension rights) and contributed in at least 5 years. Earlier withdrawal → 19% on the gain.
- IKZE — relief "at the start": you deduct contributions from your taxable base today (lower PIT in the given year), but a withdrawal after age 65 (min. 5 years) is subject to a flat 10% tax on the whole amount. Earlier withdrawal → the funds are added to income and taxed under general rules.
Why it affects your choice
IKE/IKZE is not a separate product but a "wrapper" on an account — you can hold e.g. bonds, funds or (on a brokerage IKE/IKZE) shares and ETFs in it. The investing comparison shows which broker offers IKE/IKZE and whether it covers foreign markets.
How to check this in our comparison
The "IKE / IKZE accounts" field for each broker in the Investing lens, with source and date.
Watch out
Whether and how you benefit from the relief depends on your tax situation (income, residence — see IKE/IKZE for a foreigner). Limits and rules change by statute. Confirm with a tax adviser.
We do not give tax or investment advice. Tax consequences depend on your situation — confirm with an adviser. WTP Finance is for information only.