Poland Crypto Tax Calculator: 19% PIT-38 With Costs

Crypto Tax Calculator for Poland (PIT-38)

Poland taxes virtual currencies with a method of its own. You do not match the coins you sold with their purchase price. Instead, everything you received for crypto during the year (in złoty, other currencies, goods or services) is income, and everything you spent buying crypto that year is a cost. Costs not covered by income carry forward to the next year. The difference is taxed at a flat 19% and reported on PIT-38. Enter the three amounts and the calculator gives the income, the tax and the costs to carry forward. Rules as of October 2026.

What counts as income and what as a cost

Under article 17 section 1f and article 22 section 14–16 of the PIT Act (ustawa o podatku dochodowym od osób fizycznych), income from virtual currencies arises when you exchange crypto for legal tender, for goods, services or property rights other than virtual currencies, or settle obligations with it. Exchanging one virtual currency for another is neutral: it is neither income nor a cost.

Costs are documented expenses on acquiring virtual currencies (purchases with money, including exchange fees) and costs of selling them. They are recognised in the year they are incurred, not when the coins are sold. If costs exceed income, the surplus increases the costs of the following year — this is the figure from the relevant field of last year's PIT-38.

Tax rate and rounding

Article 30b section 1a of the PIT Act sets a flat 19% on income from the disposal of virtual currencies. The income is not combined with salary and does not use the progressive scale. Polish rules round the tax base and the tax to full złoty, which the calculator does too.

A loss in the strict sense does not exist under this method: there is only a surplus of costs, which carries forward. That is why buying crypto in December changes this year's tax even if you sold nothing.

costs   = purchase costs this year + unused costs from last year
income  = max(0, proceeds − costs)
tax     = round(income) × 19%
carry   = max(0, costs − proceeds)  → next year's PIT-38

Sources and simplifications

PIT Act text at isap.sejm.gov.pl (Dz.U. 1991 nr 80 poz. 350 as amended) and Ministry of Finance explanations at podatki.gov.pl.

Professional activity as a crypto exchange or wallet operator is not covered.
Residence abroad and double-tax treaties are not modelled.
Keep invoices, bank statements and exchange reports that prove each cost — undocumented costs are not deductible.

Frequently asked questions

+What is the crypto tax rate in Poland?

A flat 19% on income from the disposal of virtual currencies, reported on PIT-38.

+Is a crypto-to-crypto swap taxed in Poland?

No. Exchanging one virtual currency for another does not create income or a cost.

+Can I deduct crypto purchases from earlier years?

Only through the carried-forward costs: purchase costs not covered by income in earlier years are added to this year's costs.

+Do I file PIT-38 if I only bought crypto?

Yes, it is advisable: reporting the costs lets you carry them forward and reduce tax in a later year when you sell.

Calculations run entirely in your browser; nothing you type is sent to KOT.CASH. Results are estimates for information only and are not financial, tax or legal advice.