Poland · Urząd Skarbowy · PIT-38
Crypto taxes in Poland, simplified.
Poland taxes crypto gains at a flat 19% rate. Import from Zonda, Binance, and 50+ exchanges — Taxxy calculates your PIT-38 automatically.
Prefer a step-by-step walkthrough? Read the full Poland guide →
Tax Rates
Flat 19% capital gains tax
Poland applies a flat 19% tax rate on capital gains from cryptocurrency (dochody z odpłatnego zbycia walut wirtualnych). This is classified under "dochody z kapitałów pieniężnych" (income from monetary capital). There is no holding period exemption — all gains are taxable at 19% regardless of how long you held the asset. Crypto has no loss as such: costs that exceed the year's revenue are added to the costs of the next year (art. 22 ust. 16 of the PIT Act).
Exchanging one cryptocurrency for another is not a taxable event, on an exchange or individually. Tax arises when crypto is exchanged for legal tender, goods, services or property rights other than virtual currency (art. 17 ust. 1f of the PIT Act).
What's taxable
Taxable vs non-taxable events in Poland
Taxable events
- Selling crypto for PLN or other fiat currency
- Using crypto to pay for goods or services
- Staking rewards (taxed as income at FMV)
- Mining income (classified separately as business income)
Not taxable
- Buying crypto with PLN
- Exchanging one cryptocurrency for another
- Transferring between your own wallets
- Holding crypto without selling
Tax Forms
Forms you'll need to file
Annual tax return for capital gains income, including crypto. Lists revenue, costs of the year, costs from earlier years, income, costs carried forward, and 19% tax due. Filed online via the e-PIT portal or downloaded.
Taxxy has a dedicated PIT-38 calculator for Poland. It applies the annual cost-deduction rule (art. 22 ust. 14-16), converts values to PLN at the NBP rate of the last working day before each transaction, carries excess costs into the next year, and generates a PIT-38 summary ready to enter into the e-PIT portal.
How it works
From transactions to tax report in 3 steps
Connect your exchanges
Link Zonda (formerly BitBay), Binance, Kraken, Coinbase, and 50+ other exchanges via API or CSV. Taxxy imports your full transaction history.
Taxxy calculates your PIT-38
We apply the annual cost-deduction rule, convert values to PLN at the NBP rate of the last working day before each transaction, calculate income, and apply the 19% flat rate. Excess costs are carried into the next year.
Download your PIT-38 summary
Get a complete PIT-38 summary with all figures ready to enter in the e-PIT portal, plus a full transaction CSV for your tax adviser.
FAQ
Common questions about crypto tax in Poland
Czy wymiana kryptowaluty na kryptowalutę jest opodatkowana w Polsce?
Nie. Wymiana pomiędzy walutami wirtualnymi, niezależnie od tego, czy jest dokonywana na giełdzie, czy jednostkowo, nie podlega opodatkowaniu. Podatek powstaje przy zbyciu kryptowaluty za prawny środek płatniczy, towar, usługę lub prawo majątkowe inne niż waluta wirtualna (art. 17 ust. 1f ustawy o PIT).
How are excess crypto costs carried forward?
For cryptocurrency there is no loss as such. If your documented costs in a year exceed your crypto revenue, the excess is added to the costs of the next tax year (art. 22 ust. 16 of the PIT Act) and shown in PIT-38 poz. 40. The 5-year, 50% rule of art. 9 ust. 3 does not apply to crypto (art. 9 ust. 3a). Taxxy tracks the carried-forward excess across tax years.
What exchange rate should I use for PLN conversion?
Polish tax law requires using the average NBP (Narodowy Bank Polski) exchange rate published for the last working day before the day the revenue or cost arose (art. 11a of the PIT Act). For crypto prices, Taxxy uses exchange-specific OHLCV data at transaction time, converted to PLN at the NBP rate.
Is Zonda (formerly BitBay) supported?
Yes. Zonda is Poland's largest crypto exchange and Taxxy supports both CSV import from Zonda's transaction export and API connection. Taxxy recognises Zonda's CSV format automatically.
What is the deadline for PIT-38?
PIT-38 must be filed by 30 April following the tax year. You can file online via the e-PIT government portal at podatki.gov.pl.
Latest updates
Recent tax-law developments in Poland
- Form updated: PIT-38 (Poland)2026-10-07 · podatki.gov.pl
Tracked automatically from official and news sources — not tax advice.
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