Cómo declarar criptomonedas en Polonia
Poland applies a flat rate of 19% on crypto gains and, like France, does not tax exchanges between cryptocurrencies: only conversion to fiat currency or payment for goods and services is taxed.
Quick Tax Summary
- Tax type
- Capital income
- Tipo aplicable
- 19% on profit
- Tax-exempt minimum
- No tax-exempt minimum
- Crypto-to-crypto
- Swapping between cryptocurrencies is not taxed
- Staking y recompensas
- Taxed according to its nature; consult an advisor
- Losses
- Unused costs are carried over to subsequent years
- Filing deadline
- April 30 of the following year
- Formularios
- PIT-38
- Sanciones
- Late payment interest and penalties under the tax penal code
- Autoridad fiscal
- Krajowa Administracja Skarbowa
How the base is calculated in PIT-38
Income obtained from the sale of cryptocurrencies to fiat and documented acquisition costs for the tax year are declared. The difference is taxed at 19%.
If in one year costs exceed income, that excess is not lost: it is carried over to the following year as a deductible cost, which smooths out bad market years.
What costs can you deduct
The purchase price and commissions directly linked to acquisition and sale are deductible. Hardware expenses, electricity for home mining, and general financial costs are not.
Keep invoices and statements: the Polish administration is demanding regarding cost documentation.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.