How to File Crypto Tax in Poland

How to File Crypto Tax in Poland

Crypto taxation in Poland is straightforward compared with many other countries: crypto gains are taxed as part of personal income at a flat 19% rate and must be reported annually using the correct tax forms. Poland’s tax authority treats most crypto transactions as taxable when you convert crypto to fiat, spend it, or otherwise dispose of it. This guide explains how crypto is taxed in Poland, which transactions are taxable, how to calculate and report your taxes, and how to file correctly for the 2026 tax year.

Why Crypto Is Taxable in Poland

In Poland, cryptocurrencies are defined under local tax law as digital representations of value that can be exchanged for legal tender or used as a means of exchange. Revenue from trading or disposing of crypto is treated as income from monetary capital and taxed accordingly.

Poland is also part of the EU and subject to directives such as DAC8, meaning crypto service providers will increasingly share transaction data with tax authorities, making compliance more important.

When Crypto Is Taxable

1. Selling or Disposing of Crypto

Crypto becomes taxable when you:

• Sell it for fiat currency (e.g.,Polish złoty, EUR, USD)
• Use it to buy goods or services
• Settle liabilities with crypto

All gains from such disposals are subject to tax.

2. Crypto-to-Crypto Trades

Exchanging one cryptocurrency for another is generally not a taxable event in Poland. However, it’s best practice to keep records of these trades for cost basis calculations when you eventually dispose of the assets.

3. Mining and Staking

Mining and staking rewards are not taxed at the time of receipt, but when you dispose of them (e.g., sell them for fiat), the full amount is treated as taxable income because they typically inherit a cost basis of zero.

4. Airdrops, Forks, and ICO Tokens

Tokens received from airdrops, forks, or ICOs are not taxable when received, but when sold or otherwise disposed of, they are taxed at the 19% rate on thefull proceeds because they have zero cost basis.

Crypto Tax Rates in Poland (2026)

Individual Income Tax on Crypto

• Flat tax rate: 19% on net gains from crypto disposals
• There is no minimum threshold ; all taxable gains are subject to this rate regardless of income level.

Poland does not have a separate capital gains tax for crypto , gains are incorporated into personal income taxation at a flat 19% rate.

How to Calculate Crypto Gains and Losses

To calculate taxable income:

Net Gain = Aggregate revenue from crypto sales - Deductible costs

Where:

• Aggregate revenue is the total amount received from selling or disposing of crypto in the tax year
• Deductible costs include the purchase price and any directly related expenses (exchange fees, transfer fees, etc.)
  
  

Example:
You buy crypto for 80,000PLN and sell it later for 110,000 PLN.
Net gain = 110,000 - 80,000 = 30,000PLN
Tax owed = 19% of 30,000 = 5,700PLN

Crypto losses are deductible and can be carried forward to offset gains in future years.

What Is Tax‑Free in Poland

Crypto transactions that are not generally taxed include:

• Buying crypto with fiat
• Exchanging one crypto asset for another
• Transferring crypto between your own wallets
• Holding crypto without disposing of it
• Receiving crypto (until it’s sold or used as payment)
  

Required Tax Forms and Filing in Poland

To reportyour crypto taxes, you must use the correct annual tax forms, depending on your situation:

• PIT‑38- most common form for reporting crypto gains
• Other forms may apply if you haveother sources of income (e.g., PIT‑37, PIT‑36)
  

Filing Deadlines

• Tax year: January 1 to December 31
• Filing window: 15 February – 30 April of the year following the tax year (e.g., for 2025 taxes, file by April 30, 2026)
  

If April 30falls on a weekend or holiday, the deadline moves to the next business day.

Step‑by‑Step - How to File Crypto Tax in Poland

Step 1 - Gather Your Transaction Records

Collect detailed records of all relevant transactions, including acquisition dates, disposal dates, amounts, and values in PLN at the time of each transaction.

Step 2 - Identify Taxable Events

Separate crypto disposals (selling for fiat, spending crypto) from non‑taxable events(crypto‑to‑crypto trades, transfers).

Step 3 - Calculate Net Gains and Losses

Use the formula above to calculate gains or losses for each disposal within the tax year.

Step 4 - Complete Your PIT‑38 Form

Enter your totals on the PIT‑38 or appropriate form and calculate your tax owed using the19% flat rate.

Step 5 - Submit Your Tax Return

File electronically via the Polish tax portal (e‑Deklaracje or Twój e‑PIT) or submit by paper before the deadline.

Common Mistakes to Avoid

• Not keeping accurate transaction records
• Failing to report gains when disposing of crypto
• Misclassifying taxable events
• Not carrying forward losses properly
• Missing the filing deadline between15 February and 30 April

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Can Kryptos Help With Poland Crypto Tax?

Yes. Kryptos automatically imports your transactions from wallets and exchanges, calculates gains and losses, and prepares compliant tax summaries if you need help generating your PIT‑38 report quickly and accurately.

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Conclusion

Filing crypto tax in Poland is relatively straightforward: taxable events occur when you convert crypto to fiat or use it in a way that realizes gains, and taxesare calculated at a flat 19% rate on net profits. With accurate recordkeeping and timely filing between 15 February and 30 April, you can avoid penalties and stay compliant with Polish tax authorities.