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Before you file your tax return…
If you’ve been investing in cryptocurrency, it’s a good idea to understand the basics before you start filing your tax return.
The Polish tax authorities have their own rules, and some of them can be surprising — even if you haven’t sold any crypto at all.
Below, you’ll find the key things you should know to avoid making mistakes that could end up costing you money.
📅 Deadline:
– Your tax return must be filed by April 30.
💸 What is taxable:
– Selling crypto for fiat currency (PLN, EUR, USD)
– Paying for goods or services with crypto
– Buying NFTs using cryptocurrency
🔄 What is not taxable:
– Swapping one cryptocurrency for another (for example, BTC to ETH)
📉 Costs and losses:
– You can deduct the costs of buying crypto
– Losses can be carried forward to future years
– Costs related to crypto-to-crypto swaps cannot be deducted
📋 Filing requirement:
– There is no tax-free allowance — you must file a return regardless of the amount involved
– Even if you only bought crypto and made no sales, it still needs to be reported
How to declare cryptocurrency in Poland
In this section, we will walk you through the process of filing your crypto tax return step by step.
We assume that you already know the income and costs you need to report. If you haven’t calculated these yet, it’s a good idea to use a crypto tax calculator first (for example, Divly) to prepare everything before you start filing.
If you haven’t calculated your crypto income and costs yet, we recommend using a crypto tax calculator such as Divly. It automatically prepares all the figures you need to correctly fill in your PIT-38 tax return.
What is PIT-38?
PIT-38 is the tax form used in Poland to report capital gains and losses. This includes profits and losses from financial assets such as investments.
Cryptocurrency transactions are also reported on this form.
You must file a PIT-38 if, during the tax year, you:
- bought, sold, or exchanged cryptocurrencies such as BTC or ETH
- made a profit or a loss from investing in shares, bonds, funds, or other financial instruments
Where do you report crypto in PIT-38?
Cryptocurrency has its own dedicated section in the PIT-38 form, specifically Section E.
This is where you report:
- your total income from taxable crypto transactions
- your related costs, such as the purchase of cryptocurrency
- your final profit or loss
How to report cryptocurrency online using Twój e-PIT
If you already have all the required figures, for example from a tool like Divly, completing your tax return should only take a few minutes. Below is a step by step guide showing how to do this on the official Polish tax portal.
- Go to https://www.podatki.gov.pl/pit/twoj-e-pit/ and log in.
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On the homepage, click Twój e-PIT.
- Go to the Current documents section and find Your e-PIT-38 for the year 20xx, then click Submit PIT-38.
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To add cryptocurrency income, go to the section:
Other income, including income earned abroad and paid disposal of virtual currencies under Article 30B section 1A
and click Add income.
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Fill in fields 34–38 related to your cryptocurrency income and costs.
If you are using Divly, all of these values will be calculated for you automatically. - At the end, click Accept and submit PIT to send your return to the tax office.
And that’s it. Your cryptocurrency tax reporting is done.
How to fill in the PIT-38 paper form
If you prefer not to file your tax return online, you can also submit PIT-38 in the traditional paper format. Once completed, the form can be:
- delivered in person to your local tax office
- sent by post
Make sure you sign the form. Without a signature, the tax office will treat it as not submitted.
Before moving on to the cryptocurrency section, keep in mind that some fields are mandatory, especially those related to your personal identification, such as your PESEL or NIP number.
Section A – Tax office details and purpose of filing
In field 5, enter the name of the tax office you are submitting the form to. If you are unsure which office applies to you, check the FAQ section at the end of this guide.
In field 6, indicate whether you are submitting a new return (złożenie zeznania) or correcting a previously filed return (korekta zeznania).
Section B – Personal details
In this section, enter your personal information, including your last name, first name, date of birth, and your current residential address.
Section E – Cryptocurrency income
This section is where you report your crypto-related income and costs. It covers both selling cryptocurrency and using crypto to pay for goods or services, in line with Article 30b section 1a (art. 30b ust. 1a) of the law.
Fill in the following fields:
- Źródło przychodu (source of income)
- Przychód (income) which is the total amount you earned
- Koszty uzyskania przychodu w roku podatkowym (costs incurred in the tax year), for example the cost of buying crypto
- Koszty z lat poprzednich (costs from previous years), if you did not deduct them earlier
- Dochód (profit), calculated as income minus costs
- Koszty niepotrÄ…cone (non-deducted costs), if your costs are higher than your income
If you are using Divly, all of these values will be calculated for you automatically.
Important: If you leave any field empty, the tax office will treat it as a value of zero.
Section F – Tax calculation
In field 39, enter your cryptocurrency profit (dochód z kryptowalut), which is the amount from field 37.
In field 40, enter the tax rate, which is 19%.
In field 41, calculate the tax by multiplying your profit by 19%.
In field 42, you can enter 0 if you did not pay any tax abroad. If you did pay tax abroad, check the instructions in our FAQ.
In field 43, enter the result of field 41 minus field 42. This is the amount of tax you need to pay.
Section O – Signature
In field 75, add your signature (podpis). If someone is submitting the tax return on your behalf, that person should sign in field 76.
Frequently asked questions
Which tax office should I enter on my tax return?
The correct tax office depends on your place of residence. Even if you lived in several different places during the year, you should choose one location as your main place of residence for tax purposes.
Each tax office in Poland is responsible for a specific geographic area. You can find the tax office that applies to you by using the official Ministry of Finance tax office search tool.
Simply enter your postal code and city, and the system will show you the correct tax office along with its address and contact details.
Can I deduct tax paid abroad in PIT-38?
Yes, you can. If you earned crypto income abroad and paid tax on it there, you may deduct that tax in your Polish PIT-38, as long as Poland has a double taxation agreement with the country in question.
How do you calculate the maximum amount you can enter in field 42 of the PIT-38 form?
- Check your total crypto profit, shown in field 37.
- Determine what portion of that profit comes from abroad.
- Multiply the amount in field 41 by the share of foreign income in your total crypto income:
field 41 × (foreign income ÷ total crypto income) - The result is the maximum amount you can enter in field 42.
Where can I find the paper PIT-38 form?
You can download the current PIT-38 paper form from the Ministry of Finance website. The official PIT forms download page always provides the latest version of the form, ready to print.
Any tax-related information provided by us is not tax advice, financial advice, accounting advice, or legal advice and cannot be used by you or any other party for the purpose of avoiding tax penalties. You should seek the advice of a tax professional regarding your particular circumstances. We make no claims, promises, or warranties about the accuracy of the information provided herein. Everything included herein is our opinion and not a statement of fact. This article may contain affiliate links.
