Crypto tax in Poland 2026: how much it is, when you pay it and how to file PIT-38

Crypto tax is 19% of income, meaning the difference between sale proceeds and documented purchase costs and fees. For transactions made in 2026, you report it on the PIT-38 return, which you file between February 15 and April 30, 2027, and you pay the tax by the same day. Swapping one cryptocurrency for another doesn't create income, but selling for zloty, euros or dollars does, even if the money stays on the exchange. This article is for informational purposes only and is not tax or investment advice. As of Oct 18.2026.

Author: Rafał · Updated: Oct 18, 2026

How much is the tax on crypto

The rate is flat: 19% of income from the disposal of virtual currencies for consideration. The legal basis is Art. 30b sec. 1a of the Personal Income Tax Act (the "PIT Act"). It doesn't matter whether you make a thousand zloty or several hundred thousand.

There's also no tax-free allowance, so you pay from the very first zloty of profit. You can't reduce this tax with credits, such as the child tax credit, because it's settled outside the progressive tax scale.

Crypto is a separate bucket on PIT-38. You don't combine its proceeds and costs with stocks, funds or bonds. All cryptocurrencies, however, are added up together: the cost of buying bitcoin reduces the proceeds from selling ether.

When income arises and when it doesn't

Income arises when you exchange a virtual currency for legal tender, goods, services or a property right other than a virtual currency, and also when you use it to settle obligations. This is set out in Art. 17 of the PIT Act, which defines the disposal of virtual currency for consideration.

• In practice, the following are taxable:
• selling crypto for zloty, euros, dollars or another fiat currency,
• paying for goods or services with crypto,
• paying off a debt or other obligation with crypto.

You don't pay tax when you just buy and hold crypto, or when you swap one for another, for example bitcoin for ether. Such a swap is tax-neutral, and its cost is not a deductible expense.

Do you pay tax if you don't withdraw money from the exchange

Yes, if you sold crypto for fiat currency. What counts is the exchange for legal tender itself, not the transfer to your bank account. Zloty or dollars sitting in your exchange account mean income on the day of the sale.

If all year you only bought crypto and swapped one coin for another, you have no income. Even so, it's worth filing PIT-38 and reporting your purchase costs, because they carry over to the next year and lower your future tax. Without that, you lose the documented cost.

Now is a good time to download your 2026 transaction history from every exchange. Accounts sometimes get closed, and exchanges change their data export rules.

Deductible costs for crypto

You can only deduct documented costs directly related to acquiring and disposing of crypto. Above all, this means the purchase price and exchange fees on buying and selling.

• The following are not deductible:
• buying crypto mining equipment,
• electricity used for mining,
• interest on a loan taken to buy crypto or equipment,
• exchange subscription fees,
• the cost of swapping one virtual currency for another.

You report a cost in the year you incurred it, not when you sell the specific coins. The date a cost is incurred is the date on the invoice or purchase document, or, if there isn't one, the day your account was debited.

To document your costs, you'll need the name and amount of the crypto, the purchase date and proof of payment, such as a bank transfer or an exchange statement. The better you keep these records, the fewer questions you'll face in an audit.

How to report a loss on crypto

With crypto, you technically don't report a loss the way you do with stocks. When your costs in a given year exceed your proceeds, you have excess costs, which you report on PIT-38 and carry forward to the next year.

Example: in 2026, you buy crypto for 20,000 PLN and don't sell anything. On your PIT-38 for 2026, you report 20,000 PLN in costs and 0 PLN in proceeds. In 2027, you add that 20,000 PLN to your costs and use it to reduce your proceeds.

You can't combine excess crypto costs with a loss on stocks or a gain on funds. They're two separate buckets on the same form.

PIT-38 step by step: deadlines and payment

You report crypto on the PIT-38 return, in the section on income from the disposal of virtual currencies for consideration (Art. 30b sec. 1a of the PIT Act). There you enter your total proceeds, costs for the current year and excess costs from previous years.

• Deadlines for transactions made in 2026:
• throughout 2026 you make no advance payments; you calculate the tax once, after the year ends,
• starting February 15, 2027, you can file PIT-38,
• April 30, 2027 (a Friday) is the deadline for filing the return and paying the tax.

If you also have gains from stocks or funds, you file a single PIT-38.

You report crypto income in zloty (PLN). If you bought or sold for euros or dollars, the amounts must be converted to zloty, so record the exact date and amount of every transaction.

What DAC8 changes from 2026

On March 11, 2026, the President of Poland signed the act implementing Council Directive (EU) 2023/2226, known as DAC8, which sets out rules for the automatic exchange of information on crypto-asset transactions.

Exchanges and other crypto-asset service providers report their customers' transactions, and the data goes to the tax authorities of European Union (EU) member states. Reporting covers transactions from January 1, 2026.

DAC8 doesn't change the tax rate or how the tax is calculated. It changes what the tax office can know about your transactions, including on foreign platforms within the EU. This means Poland's National Revenue Administration (KAS) can compare your 2026 tax return with exchange reports.

How we calculate it

• The formula is simple, and you can use it as a crypto tax calculator:
• income = proceeds from disposal − current-year costs − excess costs from previous years,
• tax = 19% × income,
• if the result is negative, the tax is 0 PLN and you carry the excess costs forward to the next year.

Example for 2026. In March, you buy bitcoin for 10,000 PLN and pay a 50 PLN fee. In June, you swap it for ether, which doesn't create income. In November, you sell the ether for 16,000 PLN with a 80 PLN fee.

Income is 16,000 − 10,000 − 50 − 80 = 5,870 PLN. The tax is 19% of that amount, or about 1,115 PLN, due by April 30, 2027.

This example illustrates the mechanism and is no substitute for actually filing. Crypto prices change by the minute, so determine each transaction's value as of the day it was made.

How we know this

The rules for taxing virtual currencies have applied since January 1, 2019, following the amendment to the PIT Act of October 23, 2018. The rate is set by Art. 30b sec. 1a, and the definition of disposal for consideration by Art. 17 of the PIT Act.

Information on DAC8 comes from reports on the signing of the act implementing the directive. We list detailed sources and verification dates below the article. Legal status as of Oct 18.2026.

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Sources

• Personal Income Tax Act (Art. 17, Art. 22 sec. 14–16, Art. 30b sec. 1a), ISAP (opens in a new tab) (as of 2026-10-18)
• DAC8 implementing act signed on Mar 11, 2026, transaction reporting from Jan 1, 2026 (secondary source citing the Ministry of Finance) (opens in a new tab) (as of 2026-10-18)
• Number and date of Council Directive (EU) 2023/2226 (DAC8) (opens in a new tab) (as of 2026-10-18)

For informational purposes only; not tax, legal or investment advice. Regulations change, so consult a tax advisor about your own situation.