How is crypto taxed in Poland?

Poland crypto tax rules focus on the moment crypto leaves the crypto world. When you sell virtual currency for złoty or another state currency, or use it to buy goods and services, the income is taxed at 19%. Moving between coins does not trigger tax.

What is the crypto tax rate in Poland?

The rate is 19% of income. Income is your revenue from disposals in the year minus deductible costs. If costs are higher than revenue, the income is zero and no tax is due.

According to the Ministry of Finance, a taxable disposal includes selling crypto for fiat on an exchange or elsewhere, exchanging it for goods, services or other property, and using it to settle obligations. Crypto-to-crypto swaps are not taxable, whether done on an exchange or privately, and neither are transfers between your own wallets.

How is bitcoin tax in Poland calculated?

Deductible costs are the documented costs of buying the crypto plus the costs of selling it, such as exchange fees. Some costs do not count, including interest on loans used to buy crypto, the costs of swapping one crypto for another, and mining equipment and electricity.

Poland's approach to losses is unusual. You cannot deduct a crypto loss as such. Instead, if your costs in a year exceed your revenue, the unused costs carry forward and are added to your costs the following year. For example, if you spent 25,000 złoty on crypto and sold 10,000 złoty worth, no tax is due and 15,000 złoty of costs roll into the next year. The general idea is covered in crypto losses and taxes, and cost tracking in what is crypto cost basis.

How do you report crypto on PIT-38?

Crypto income is reported on the PIT-38 form. The filing window runs from February 15 to April 30 of the year after the tax year. You must report crypto purchases on PIT-38 even in a year when you sold nothing, so that the costs can be carried forward.

Crypto exchanges are not required to issue the PIT-8C tax information form for these transactions, so investors need their own records. These include exchange transaction histories, bank transfer confirmations and fee statements.

Will the Polish tax office see crypto transactions?

Increasingly, yes. On March 11, 2026, Poland's president signed a law implementing the EU's DAC8 directive on crypto reporting. Crypto service providers such as exchanges and brokers must report user transactions to the tax authorities, covering activity from January 1, 2026. This sits alongside the EU's wider crypto rules described in what is MiCA.

Rules differ by country and change often. Check the tax authority or a qualified professional for your own situation.