Divly, Koinly and CoinTracking compared on the things that decide a Polish PIT-38. Short version: filing in Poland, start with Divly.
All three import your exchanges and wallets and work out your result. They differ in what happens with Polish rules: PIT-38 taxes crypto on a yearly cost pool, not on gains per sale; swaps between cryptos are not taxed; staking has two readings of the law; and you file the figures yourself in Twój e-PIT.
DivlyPolish return
KoinlyMany integrations
CoinTrackingTracking and DeFi
DivlyKoinlyCoinTracking| Criterion | Divly | Koinly | CoinTracking |
|---|---|---|---|
| App in Polish | Yes | No; English only, no Polish website | Yes; Polish website too |
| Support in Polish | Yes | No; English | No; English and German |
| Polish tax report | Bilingual, in złoty: the five PIT-38 section E figures with their box numbers, derivatives for section C, staking and NFT pages | One-page "Polish Summary Report" in złoty: year totals of acquisitions and dispositions; no dochód, carry-forward or box numbers; income and derivatives in the generic report | A filled-in PIT-38 section E, but calculated with FIFO: a purchase counts as a cost only once you sell those coins. Purchases you still hold are not counted, and nothing is carried forward to next year |
| Yearly cost pool | Yes; costs count even in a year without sales; deposits, withdrawals and transfers add nothing | Partly; year totals that count crypto deposits as acquisitions and withdrawals as dispositions; you finish section E yourself | No; FIFO |
| Excess costs carried forward | Automatic, year to year | No | No |
| Crypto-to-crypto swaps | Not taxed | Not counted in its Polish summary | Not taxed |
| Staking and airdrops | Both options: taxed at receipt (tax office, PIT-36 box 105) or only when sold (court rulings); default tax office | Its guide: may be tax free at receipt | Not taxed when received |
| Kanga / zondacrypto history | File import / API or file import | File import / API or file import | Not supported |
| Integrations | 200+ | 1,000+ | 400+ |
| Previous years | Every tax year since 2019, carry-forward chained year to year | Per tax year | Every year included in the plan you buy |
| Pricing | Per tax year, in złoty: 119 zł (100), 299 zł (1,000), 699 zł (10,000), 1,499 zł (100,000) | Per tax year, in euros: €49 (100), €99 (1,000), €199 (3,000), €299 above | Per year or lifetime, counting every transaction ever made, in euros: €39 (200), €129 (3,500), €219 (20,000), €289 (50,000), €389 (100,000), €769 unlimited |
| Free plan | Yes: import and review for free, pay for the tax report | Yes: import and review for free, pay for the tax report | Yes: import and review for free, pay for the tax report |
| Expert help | Spokój ducha, from 349 zł: an expert reviews your account and tells you what to fix. Pełna obsługa, from 1,999 zł: an expert does it all for you, previous years included. Both include the tax report. Peace of Mind · Full Service | Expert Review add-on, €999 per tax year: a data-import specialist checks your wallets and transaction tags. No tax advice. | Full Service, done for you, from €999 |
Section E of PIT-38 asks for five figures: what you received for crypto this year, what you spent, costs left over from earlier years, your income, and what to carry into next year. You type them into Twój e-PIT yourself, so the report should give you exactly those five, with the transaction history behind them.
DivlyPrints the five figures with their box numbers, in Polish and English, plus the transaction list for your recordsKoinlyA one-page summary with two totals; the other three figures are yours to work outCoinTrackingFills in the section E boxes, but works out the costs the FIFO way, which Poland does not use
In Poland, money you spend on crypto counts in the year you spend it, even if you sell nothing. When you spend more than you sell, the difference is not lost: it carries into next year's return and reduces that year's income.
DivlyCarries it forward automatically, year after year, and shows it on next year's reportKoinlyNot carried forward; each year's summary stands aloneCoinTrackingNot carried forward, and purchases you still hold are not counted at all
Poland currently has two accepted ways to treat staking rewards. The tax office taxes them when you receive them, on PIT-36. The courts have ruled they are taxed only when you sell them. Both are in use today, and which one costs you less depends on your income tax bracket and your numbers.
DivlyLets you choose either option and helps you work out which one is better for youKoinlyOnly the second option: rewards are not taxed when receivedCoinTrackingOnly the second option: rewards are not taxed when receivedPolish and foreign, including wallets you only used for transfers, and exports from exchanges that have closed.
Everything received for crypto in fiat or goods, and every documented cost paid; swaps between cryptos do not count.
Przychód, koszty, costs carried from earlier years, dochód, and the excess to carry forward; staking rewards on PIT-36 if you follow KAS. Twój e-PIT opens on 15 February.
19 % on the dochód. Keep the transaction history in case the tax office asks.
Divly's Polish guide walks through every box: Rozliczenie PIT za kryptowaluty – poradnik.
"Living in Poland, I highly recommend Divly for your PIT-38 tax reports. I had a complex case with over 2,000 transactions, many exchanges and about thirty errors to correct."
"I recently required a comprehensive account review of my historic cryptocurrency transactions (2018–2022) to ensure full accuracy for official tax documentation. The team at Divly provided absolute top-tier support."
"I had about 400 transactions in 2025 and no idea how to declare them. I got very good and fast help with my return, and the site is very user-friendly and clear."
Divly, if you file in Poland: Polish app and support, the five PIT-38 section E figures printed with their box numbers, the yearly cost pool with the carry-forward done automatically, and a choice of either staking treatment. CoinTracking suits people who mainly want portfolio tracking and use a lot of DeFi. Koinly suits users of niche exchanges and chains who are happy in English.
Not always. A handful of purchases and sales on one exchange can be added up by hand. With several platforms, swaps, staking or transfers between your own wallets, a calculator keeps the yearly pool right, leaves swaps out, carries excess costs forward and keeps the transaction history the tax office may ask for.
No. PIT-38 taxes the year as a whole: all revenue from sales for fiat and purchases of goods, minus all documented costs paid in the year, with the excess carried forward. No sale is matched to a purchase, so FIFO, LIFO and similar methods do not apply. Divly counts what you spent in the year; CoinTracking fills in the same boxes but counts a purchase only once you sell those coins.
Two readings exist. The tax authority (KIS) treats rewards as income from property rights when received, declared on PIT-36 and taxed on the progressive scale; selling them later is then a normal crypto disposal. Several 2024 court rulings held that rewards are taxed only when sold. There is no final ruling. Divly lets you choose either option, defaults to the tax-office reading, and helps you work out which one is better for you.
Partly. Its Polish Summary Report is one page with the year's total acquisitions and total dispositions, in złoty. Two things to watch: it counts crypto deposits as acquisitions and crypto withdrawals as dispositions, although in Poland only costs you actually paid are deductible and only sales for fiat and purchases of goods are revenue; and it does not carry excess costs forward from earlier years. The dochód and the PIT-38 boxes are also yours to work out. Divly counts only what you paid, prints the five section E figures with their box numbers and carries the excess forward automatically. Divly vs Koinly.
Partly. The app is available in Polish, swaps are left untaxed, and it exports a filled-in PIT-38 section E. It works out costs with FIFO, so a purchase counts only once you sell those coins: purchases you still hold are missed and nothing is carried forward to next year; support is in English and German, and Kanga and zondacrypto are not supported. Its plans count every transaction you have ever made. Divly vs CoinTracking.
What you paid for crypto on zondacrypto still counts as a documented cost in the year you paid it, and what you sold for fiat there still counts as revenue in that year, even if you could not withdraw the money. Keep every export you have. Divly imports zondacrypto history from your files and includes it in the yearly pool like any other exchange.
No. The Polish calculator Cryptiony stopped working in early 2024 and its site no longer responds. If your data was there, download your history from the exchanges themselves; our guide explains what happened and what to do: Cryptiony nie działa?
Yes. Under DAC8, crypto service providers report their Polish users' yearly totals to the tax administration from reporting year 2026, sent by 30 June of the following year. That does not replace your PIT-38: you still declare your figures yourself, and KAS can now compare them with what the exchanges reported, so your return should explain any difference. Divly follows transfers between exchanges and wallets so the totals are complete.
It does not file the return: you enter the figures in Twój e-PIT or on PIT-38 yourself, with Divly's step-by-step guide. It does not calculate the solidarity levy on income above 1 million złoty.
Import for free, check the five figures, pay per tax year. The head-to-heads above go into each tool in more detail.
