Crypto tax in Poland
Poland taxes personal crypto at a flat 19 percent. As of June 2026 the tax applies to income from disposing of crypto, meaning exchanging it for money, or paying for goods or services with it. A crypto to crypto swap is not a taxable event, so tax generally arises only when you move from crypto into money, goods, or services. You report on the annual PIT-38 return, filed between 15 February and 30 April, to the Krajowa Administracja Skarbowa, the KAS. This is information, not tax advice.
How crypto is taxed in Poland
As of June 2026, gains on crypto held privately are taxed under the personal income tax rules as income from money capital, at a flat rate of 19 percent. The taxable event is a disposal for value: selling crypto for zloty or another currency, or using crypto to pay for goods or services. Income is the revenue from these disposals, and you subtract the documented costs of acquiring the crypto. The 19 percent rate does not stack with the progressive scale, and there is no separate social security charge on this income for a private holder.
A feature that sets Poland apart is the treatment of swaps. As of June 2026, exchanging one crypto for another, including swapping into a stablecoin, is not a taxable event. Tax is deferred until you convert crypto into money, goods, or services. This means active traders who stay inside crypto can defer tax until they cash out, though they must still keep records of acquisition costs.
Costs, losses, and reporting
You deduct the documented costs of acquiring crypto, such as the purchase price and directly related fees. As of June 2026, if your costs in a year exceed your revenue, the excess is not lost: it carries forward and is added to your deductible costs in later years. You report crypto income and costs on the dedicated part of the annual PIT-38 return, filed between 15 February and 30 April for the previous year. You file even in a year where you only incurred costs and made no disposal, so that those costs are recorded and can be used later. The income tax due is paid by the filing deadline.
| Item | Position as of June 2026 |
|---|---|
| Rate | Flat 19 percent on crypto disposal income |
| Taxable event | Crypto to money, or paying for goods or services |
| Crypto to crypto swap | Not a taxable event |
| Deductible costs | Documented acquisition costs and related fees |
| Excess costs | Carry forward to later years |
| Form and deadline | PIT-38, filed 15 February to 30 April |
| Authority | Krajowa Administracja Skarbowa, the KAS |
This is general information about the Polish crypto tax rules, not advice on your situation. A very high total income can bring an additional solidarity levy that applies above a high threshold, business level crypto activity can be taxed differently from private holding, and your position depends on your circumstances. As of June 2026, Poland is also bringing in the European DAC8 measures, under which platforms report crypto information to the tax authority, so assume your activity is increasingly visible. Confirm your treatment with the KAS or a qualified local professional before filing.
Compare available exchanges in Poland
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Regulator and sources
The tax authority is the Krajowa Administracja Skarbowa, the KAS, which administers personal income tax and the PIT-38 return. The financial supervisor for crypto services is the KNF.
- Krajowa Administracja Skarbowa (KAS) and the Polish Personal Income Tax Act, on the 19 percent rate for income from crypto disposals and the carry forward of costs.
- PIT-38 return guidance, on reporting crypto income and costs and the 15 February to 30 April filing window.
- Poland's crypto assets legislation implementing the European DAC8 reporting of crypto information.
Frequently asked questions
- How much is crypto tax in Poland?
- As of June 2026, crypto disposal income for private holders is taxed at a flat 19 percent. The authority is the Krajowa Administracja Skarbowa. This is not tax advice.
- Is crypto to crypto trading taxed in Poland?
- No. As of June 2026, exchanging one crypto for another, including swapping into a stablecoin, is not a taxable event in Poland. Tax generally arises only when you convert crypto into money, goods, or services.
- Which form do I use for crypto tax in Poland?
- You report crypto income and costs on the annual PIT-38 return, filed between 15 February and 30 April for the previous year. You file even in a year with costs but no disposal, so the costs are recorded for later use.
- Can I deduct crypto losses in Poland?
- You deduct documented acquisition costs against your disposal revenue. As of June 2026, if costs exceed revenue in a year, the excess carries forward and is added to your deductible costs in later years.
- Does the tax office see my crypto trades in Poland?
- Increasingly yes. As of June 2026, Poland is bringing in the European DAC8 measures under which platforms report crypto information to the tax authority. Keep your own records and report accurately.