Crypto tax in Poland
Rules verified in September 2026.
Short term
19%
Long term
19%
Threshold
None
Annual allowance
Not applicable
Cost method
Proceeds and costs totalled per year (no lots)
Legislation
Ustawa o PIT art. 30b ust. 1a; art. 17 ust. 1f; art. 22 ust. 14–16
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
- Proceeds and costs are totalled per year (no FIFO lots); excess costs carry over
- Above 1M PLN of income: +4% solidarity levy
- From 2026 exchanges report to the tax office (DAC8); first data exchange in 2027
Frequently asked questions
How much tax do you pay on crypto in Poland?
19%. 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.
Is there an annual allowance on crypto gains in Poland?
There is no crypto-specific annual allowance on capital gains in Poland.
Which method is used to match buys and sells?
It depends on the country: FIFO (the first unit bought is the first sold) in Portugal, Spain, Germany or Belgium; weighted average cost in France, Luxembourg or Brazil; LIFO in Italy; the Section 104 pool in the UK. ChainFolioAI applies the chosen country's method to your history (in some countries with a simplification, stated on this page) and exports the result.
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 the country's method (FIFO, average cost, LIFO…), 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. ChainFolioAI is not an exchange or a crypto-asset service provider and does not report your data to any tax authority: reporting duties (DAC8, CARF) fall on exchanges. The reports you export are yours alone.