In 2025, the following two mandatory limits apply to the payments into an individual retirement protection account (as per Polish Official Gazette, item 1055): 

PLN 15 611.40 for persons carrying on a non-agricultural business

PLN 10 407.60 for the others

Limits on the payments into an IKZE account applicable in previous years:

2024

PLN 14 083.20 for persons carrying on a non-agricultural business

PLN 9 388.80 for the others

2023 

PLN 12 483 for persons carrying on a non-agricultural business

PLN 8322 for the others

2022 

PLN 10 659.60 for persons carrying on a non-agricultural business

PLN 7106.40 for the others

2021 

PLN 9466.20 for persons carrying on a non-agricultural business

PLN 6310.80 for the others

2020 

PLN 6272.40 

2019 

PLN 5718.00 

2018 

PLN 5331.60 

2017 

PLN 5115.60

2016 

PLN 4866.00

2015 

PLN 4750.80

2014 

PLN 4495.20 

2013 

PLN 4231.20 

2012 

PLN 4030.80