Crypto tax in Poland
Rules verified in September 2026.
Short term
19%
Long term
19%
Holding period
Crypto↔crypto exempt
Annual allowance
Not applicable
Legislation
Ustawa PIT art. 30b
In short
Poland taxes crypto gains at a flat 19%, assessed only on conversion to fiat, goods or services — crypto-to-crypto swaps are exempt. Losses only offset crypto gains, but carry forward to future years.
Key points
- 19% flat on conversion to fiat/goods
- Crypto↔crypto swaps not taxed
- Acquisition costs deductible
- Losses only offset crypto gains (carried forward)
- File PIT-38 by 30 April
Calculate on your own history
The rate is only half the problem. To file, you need to match each disposal to the right acquisition under FIFO, convert to your currency at the date of each transaction, and separate short-term from long-term. ChainFolioAI does this from your transactions — connect wallets read-only or import a CSV from your exchange — and exports to PDF or Excel.
Other countries
⚠️ General information, not tax advice. Rules change and your situation may have specifics (residency, professional activity, staking, mining). Confirm with an accountant or your tax authority before filing.