IKE or IKZE? Differences, limits and taxes
Both accounts’ rules side by side, straight from the act and the limit announcements, with a source for every number. Work out your IKZE refund in the calculator.
IKE and IKZE in 2026
| Rule | IKE | IKZE |
|---|---|---|
| Contribution limit in 2026 | ||
| Contribution limit in 2026 | 28,260.00 zł | 11,304.00 zł |
| Tax at payout once the conditions are met | ||
| Tax at payout once the conditions are met | no Belka tax | 10% |
| Payout from age | ||
| Payout from age | 60 years | 65 years |
| Contributions in at least this many years | ||
| Contributions in at least this many years | 5 | 5 |
| Early refund | ||
| Early refund | 19% | added to income in PIT |
IKZE only
- IKZE contribution limit for 2026 for the self-employed
- 16,956.00 zł
- IKZE payments reduce your taxable income
- Yes
Brokers with IKE and IKZE
| Broker | IKE | IKZE |
|---|---|---|
| Alior Biuro Maklerskie | Yes | Yes |
| bossa (DM BOŚ) | Yes | Yes |
| DM BDM | Yes | Yes |
| Erste Biuro Maklerskie | Yes | Yes |
| ING Makler | Yes | Yes |
| mBank eMakler | Yes | Yes |
| Millennium Dom Maklerski | No | Yes |
| Noble Securities | Yes | Yes |
| PKO BP Supermakler | Yes | Yes |
| XTB | Yes | Yes |
See also
Frequently asked questions
How does an IKE differ from an IKZE?
In 2026 you can pay up to 28,260.00 zł into an IKE, and the profit is free of Belka tax when you withdraw after meeting the conditions. The IKZE limit is 11,304.00 zł; you deduct contributions from income in PIT and pay 10% of the whole amount at payout.
Which account gives tax relief?
An IKZE gives relief when you pay in: you deduct contributions from income in PIT. An IKE pays off when you withdraw: the profit is free of Belka tax if you meet the payout conditions.
Which brokers offer both IKE and IKZE?
Both IKE and IKZE are offered by: Alior Biuro Maklerskie, bossa (DM BOŚ), DM BDM, Erste Biuro Maklerskie, ING Makler, mBank eMakler, Noble Securities, PKO BP Supermakler, XTB.