Poland Crypto & Forex Tax 2026: Flat 19% Capital Gains, PIT-38
Poland keeps it simple: 19% flat on crypto, forex, CFD and stock gains — one rate, one form (PIT-38), one deadline. The trap is in the details: crypto losses offset only crypto gains, and every single trade counts, not just your net end-of-year position.
August 22, 2026 | 7 min read | Poland, Crypto Tax, PIT-38, 2026
The 2026 Rules
- Crypto: 19% flat on realised gains under art. 30b of the PIT Act. Crypto losses offset only against crypto gains (same income source).
- Forex/CFDs: 19% flat as financial-instrument capital gains — no special carve-outs.
- Stocks: 19% on gains; dividends 19% flat. No holding-period discount (the 5-year rule applies only to real estate).
- Mining and staking: taxed as income when rewards are received (converted at market value).
- No PCC tax: exchange platform trades are outside the civil-transactions tax.
Filing and What Changed in 2026
- Deadline: PIT-38 for 2025 income is due 30 Apr 2026, filed electronically via Twój e-PIT.
- Every trade counts: Poland taxes each disposal. If you closed losing positions but finished the year profitable, you still owe tax on the winners.
- 2026 changes: no crypto-specific changes; the 12%/32% income scale and 19% flat rate are unchanged. A new cash-PIT option for entrepreneurs (up to PLN 2m revenue) launched in 2026.
- Planning note: harvest losses inside the crypto basket before year-end — they cannot be used against stock or FX gains.
FAQ
What is the crypto tax rate in Poland in 2026?
19% flat on realised gains under art. 30b, reported on PIT-38.
Can I offset crypto losses against stock gains?
No. Crypto losses offset only crypto gains within the same income source. Stock and FX losses have their own baskets.
When is PIT-38 due?
30 April 2026 for 2025 income, filed electronically through Twój e-PIT.
Is forex taxed the same as crypto in Poland?
Yes — both are 19% capital gains, but their loss baskets are separate.
Is mining taxable in Poland?
Mining and staking rewards are taxed as income when received at market value, with related costs deductible.
Estimate Your Polish Tax
19% flat — run the exact number for your profit.
Legal disclaimer: This article is for educational and informational purposes only and does not constitute tax, legal or financial advice. Tax rates were compiled from public sources in August 2026 and may be outdated, incomplete or incorrect for your situation. We are not certified tax professionals or licensed accountants. Always consult a qualified local tax professional before filing. Use of this information is at your own risk; we accept no liability for any loss, penalty or audit outcome arising from reliance on it. By using this site you agree to our Terms of Service.