🇵🇱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.

Calculate my Poland taxes See pricing

Prefer a step-by-step walkthrough? Read the full Poland guide →

19%

Flat rate on gains

30 Apr

PIT-38 deadline

5 years

Loss carry-forward

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. Losses can be carried forward for 5 years, but only 50% of a loss may be offset per year.

BracketRate

All net gains from crypto

No holding period exemption

19%

Crypto-to-crypto trades are treated as taxable disposals. Each trade must be reported with PLN value at time of transaction.

What's taxable

Taxable vs non-taxable events in Poland

Taxable events

Selling crypto for PLN or other fiat currency
Crypto-to-crypto trades (each is a taxable disposal)
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
Transferring between your own wallets
Holding crypto without selling

Tax Forms

Forms you'll need to file

PIT-38

Zeznanie o wysokości osiągniętego dochodu

30 April (following tax year)

Annual tax return for capital gains income, including crypto. Lists total proceeds, total cost basis, net gain or loss, and 19% tax due. Filed online via the e-PIT portal or downloaded.

Taxxy has a dedicated PIT-38 calculator for Poland. It applies FIFO cost basis, converts all values to PLN at transaction date, calculates loss carry-forwards, 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 FIFO cost basis, convert values to PLN using exchange rates at transaction date, calculate net gains/losses, and apply the 19% flat rate. Loss carry-forwards are tracked across years.

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.

Integrations

Supports popular exchanges in Poland

Connect via API or upload a CSV — both methods supported.

Zonda (BitBay)Binance Kraken Coinbase Bybit OKX KuCoin Bitfinex Gate.io MEXC +45 more

FAQ

Common questions about crypto tax in Poland

Czy wymiana kryptowaluty na kryptowalutę jest opodatkowana w Polsce?

Tak. Zgodnie z polskim prawem każda wymiana kryptowalut na inną kryptowalutę jest traktowana jako zdarzenie podatkowe. Musisz wyliczyć zysk lub stratę w złotych po kursie z dnia transakcji.

How does the 5-year loss carry-forward work?

If you have a net loss in a given year, you can carry it forward to offset future gains for up to 5 years. However, you may only use up to 50% of the carried-forward loss in any single year. Taxxy tracks carry-forwards automatically 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 on the day preceding the transaction. 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.