Poland Crypto Tax Guide: Rates, Rules, and How to File

As a result of Poland’s clear tax guidance for digital assets and the fact that most crypto activities are legal in Poland, the country is widely considered to be crypto-friendly.

Still, even with these defined rules and regulations, businesses and users may need help navigating and interpreting the dry legal language that has become a staple of crypto taxation.

In fact, Poland was one of the first countries to introduce clear regulation for cryptocurrencies. Back in 2018, the local government released an official document providing relatively straightforward guidance on crypto taxes. 

That’s why we’re here to provide a comprehensive guide to how crypto taxes work in Poland as of 2024.

Poland Crypto Tax: Rates, Forms and Deadlines by Situation

👉 Quick takeaway: Most individuals pay a flat 19% on PIT-38 by April 30. Businesses file CIT-8 by March 31, with small businesses potentially qualifying for a reduced 9% rate.

Taxable vs Tax-Free Crypto Transactions in Poland

Not all crypto activities are taxable under the current Polish legal framework.

While this is not a comprehensive list, here are some key examples of crypto transactions that are explicitly taxable in Poland compared to activities that are typically tax-free. 

Poland Crypto Tax: What Is and Isn’t Taxable

👉 Quick takeaway: Most disposal events trigger a flat 19% tax, but buying, holding, and transferring between your own wallets are not taxable events.

Taxed crypto transactions

• Trading crypto for fiat currencies, such as the euro or Polish złoty.
• Selling crypto assets received via airdrops, ICOs, IDOs, forks, etc.

Tax-free crypto transactions

• Buying crypto using fiat currencies.
• Note: While crypto-to-crypto exchanges (e.g., BTC to ETH) have historically been treated as tax-free events under some interpretations, current guidance and professional sources indicate this is a taxable disposal event in Poland. You should consult a Polish tax advisor to confirm how crypto-to-crypto swaps are treated for your specific situation, as this is an area of evolving interpretation.
• Transferring crypto from one digital wallet to another.
• Receiving different types of crypto rewards via airdrops, ICOs, IDOs, forks, etc.
• Holding crypto.

How Crypto is Taxed in Poland

A subsection of Poland’s existing tax rules is widely agreed to apply to crypto, providing a clear way to understand crypto taxes in the country.

In Poland, the Tax Administration Chamber is responsible for administering all taxes. In addition, it keeps a register of all licensed crypto activities.

In general, there are four standard types of taxes that one may need to declare:

• Corporate Income Tax (CIT) – 19%
• Value Added Tax (VAT) – 23%
• Withholding Tax (WHT) – 19%-20%
• Social Security Contributions (SSC) – 20.08%

For individuals, crypto gains in Poland are taxed as capital gains income under the Personal Income Tax (PIT) framework — specifically reported on Form PIT-38 at a flat 19% rate. Corporate Income Tax (CIT) applies to businesses engaged in crypto activities such as buying, selling, exchanging, or storing crypto for customers. Smaller companies with revenues under €2 million PLN equivalent may qualify for a preferential 9% CIT rate if certain conditions are met, while a 15% preferential rate also exists for eligible entities.

Taxes on Specific Crypto Activities

With the overall complexity of the cryptocurrency industry, there are many other ways that one may earn digital assets. Below, we have reviewed some of the most popular ways of getting crypto and how taxes apply to them in Poland.

Mining and staking

Under Polish tax law, the tax treatment of mining and staking income is nuanced and has seen evolving guidance. While the general principle is that a taxable event occurs upon disposal (converting to fiat or using for goods/services), staking and mining income may in some cases be treated as ordinary income at the point of receipt, depending on the circumstances and how Polish tax authorities interpret the specific activity.

This is an area where case-by-case analysis is strongly advisable. Always consult a Polish tax advisor to determine how your specific mining or staking activity should be classified and reported on your PIT-38.

Gifts, inheritance and donations

There are no specific rules for crypto taxes in Poland when it comes to gifts, inheritance, and donations. Based on the Polish government’s definition of cryptocurrencies, it would appear that these activities are subject to the country’s standard inheritance and gift tax.

This tax may vary between 3% and 20%. Here, the specific tax rate is determined by the relationship between the parties. People with close familial ties, for instance, are subject to lower taxes.

Crypto margin trades and futures

Crypto derivatives are not subject to taxation as long as you hold them in the digital format. 

This means that you only have to pay Poland’s 19% tax when you convert your profits from crypto margin trades and futures to legal tender.

Airdrops, forks, nfts and other forms of crypto earnings

When you earn tokens as a result of airdrops and forks, you do not automatically owe taxes. 

As with earning crypto through other digital avenues, a taxable event is only said to occur in Poland at the point when you cash out.

This is also true in situations where any tokens or NFTs that you hold appreciate in value. This profit is only “realized” (and subject to the 19% tax) once you sell your assets for fiat.

Poland Crypto Tax Calculator: 3 Worked Examples

Example 1 — Simple BTC Sale

• Bought: 1 BTC for PLN 120,000
• Sold: 1 BTC for PLN 160,000
• Gross gain: PLN 40,000
• Tax owed (19%): PLN 7,600
• Net profit after tax: PLN 32,400

Example 2 — Mixed Gains and Losses

• BTC gain: PLN 40,000
•  ETH loss: PLN 15,000
• Net taxable gain: PLN 25,000
• Tax owed (19%): PLN 4,750
• Saving from loss offset vs. no offset: PLN 2,850

Example 3 — Airdrop Tokens Sold

• Received airdrop tokens (cost basis: PLN 0)
• Sold tokens for: PLN 8,000
• Taxable gain: PLN 8,000
• Tax owed (19%): PLN 1,520

Note: These are illustrative examples only. Always consult a qualified Polish tax advisor for your specific situation.

How Can You Reduce Your Crypto Taxes in Poland?

While there are no legal ways to avoid crypto taxes while engaging in taxable activities in Poland, there are ways to reduce the amount that you owe the government.

Some strategies you can employ to pay less in taxes include:

1. Offsetting losses. If you bear any losses while trading crypto, you may use them to offset your taxable crypto gains within the same tax year. Important limitation: crypto losses can only be offset against other crypto gains — you cannot offset crypto losses against other types of income (e.g., salary or rental income). There are also rules on how losses are carried forward to future years; consult a tax advisor for the specific carry-forward period applicable to your situation.
2. Holding crypto instead of selling it. In Poland, you only have to pay taxes on your crypto gains when you convert them into cash. Thus, holding onto your existing coins or strictly trading between digital currencies can be a way to postpone facing a taxable event.

The Polish government provides a few other ways of reducing your taxes, though it is unclear whether these cases apply to crypto profits. Therefore, it may be worth consulting with a professional for guidance on lowering your tax liability.

Crypto Tax Compliance Checklist for Polish Taxpayers

Use this checklist to ensure you’re fully compliant before the April 30 PIT-38 deadline:

Record-Keeping (Do This Year-Round)

• Log every crypto purchase: date, amount, price in PLN, exchange used
• Log every disposal: date, amount sold, sale price in PLN, fees paid
• Record crypto received via airdrops, forks, mining, or staking (date + fair market value)
• Keep records of any crypto used to pay for goods or services

Before Filing (January–April)

• Calculate total gains from all taxable disposal events
• Identify any losses that can offset gains
• Determine your net taxable crypto income
• Prepare PIT-38 form (available at podatki.gov.pl)
• Check if any DAC8/CARF reporting applies to your situation

Filing Deadline

• Submit PIT-38 by April 30 of the year following the tax year
• Example: 2025 crypto income → file by April 30, 2026
• If April 30 falls on a weekend/holiday, deadline moves to next working day

When Should I Report Crypto Taxes in Poland?

According to the Polish Ministry of Finance, the tax return for income or losses should be reported between February 15th and April 30th following the previous fiscal year. For crypto capital gains specifically, you should file using Form PIT-38 by April 30.

For example, if you earned crypto income during 2025, your PIT-38 deadline is April 30, 2026. If April 30th falls on a weekend or a public holiday, the deadline moves to the next working day. Note: ‘February 30th’ does not exist as a date — the lump-sum tax window closes February 28th (or 29th in a leap year). Confirm the exact lump-sum deadline with the Polish Ministry of Finance or a tax advisor for your specific year.

How Can I File Crypto Taxes in Poland?

For crypto capital gains, individuals must file using Form PIT-38 (not PIT-36 or PIT-37, which cover other income types). PIT-38 is specifically designed for income from capital gains, including cryptocurrency disposal gains. In general, there are three methods of submitting your PIT-38 declaration in Poland:

1. Filing your taxes in paper format

To file your taxes the traditional way, you can go to your local tax office and fill in a physical form.

To do so, you need to download and print a relevant declaration, i.e. PIT-36, PIT-37, PIT-38, or PIT-39—which can be found on podatki.gov.pl.

You would then need to fill in the required information, sign the paper, and bring your printed form to the local tax office. We recommend making at least two copies of the declaration, so that you can hold onto a stamped proof of submission from the tax officer.

2. Filing via an electronic bank account

In Poland, you have the option to save time by filling your taxes through an online portal or a specific application. 

Many banks offer a service called “Trusted profile” (Profil Zaufany). This is a method of ID verification that makes it possible to conduct tax activities online. 

To submit your crypto taxes, you will have to provide the following information:

• Your PESEL or NIP number.
• Your income for the past two years.
• The amount of due or overpaid tax from the period preceding the reporting year.

3. Filing your taxes through an e-declaration form

Finally, individuals may also submit their taxes through a dedicated governmental portal. 

This is known in Poland as an e-Pit, and can be filled by following these steps:

1. Download a relevant declaration at podatki.gov.pl.
2. Complete the form with the correct information.
3. Sign the document.
4. Submit it via the official web service.

Getting Paid a Salary in Crypto in Poland

In Poland, it is possible to receive your salary in crypto. Yet, in some cases, a portion of your salary still has to be paid in fiat.

For instance, if a company hires you through an employment contract, they are obligated to pay you at least the minimum wage in Polish złoty. Any amount paid in addition to this amount can be paid to you in crypto. 

In some instances, you can even have your entire salary paid to you with digital assets. These cases include contracts for specific work, mandate contracts, and contracts for the provision of services (b2b).

How to Register a Crypto Company in Poland

Opening a crypto company in Poland is not much different from registering any other LLC. In Poland, these companies are referred to as virtual asset providers (VASPs).

Here is a brief overview of the key steps that you have to take in order to register your crypto business.

1. Check the requirements specific to crypto companies

In Poland, a VASP must:

• Write a business plan that includes documentation about the hardware and software that you are going to use for crypto-related activities.
• Establish internal processes that will help you meet the AML/KYC requirements.
• Employ a dedicated AML officer with relevant experience.

2. Prepare the required data

The local authorities require new businesses to submit a set of documents and other pieces of data about your company that include (but are not limited to):

• A scan of your passport
• Personal information (KYC) of other key members/shareholders
• The criminal record of the director (in some cases)
• Information about your business
• A corporate bank account
• A business plan
• A VAT number
• A REGON (statistical) number
• A NIP (tax identification) number

All of your documents have to be translated into Polish and be presented with a verified copy.

3. Get an electronic signature

In Poland, you may easily access local governmental services with the help of an e-signature. 

When selecting a provider, make sure the company has a valid NCCert certificate.

4. Submit the documents to the financial authority

The final step is to submit your documents with Poland’s National Court Register (KRS), and pay the registration fee of PLN 500.

If the documents that you have submitted meet the criteria, you should be issued with a VASP license that allows you to operate a crypto business in Poland.

This process can take a few months, and can become complicated if you run into hurdles. Depending on your circumstances, it might be worth consulting with a qualified specialist to give you personalized professional guidance.

DAC8, CARF, and What’s Changing for Polish Crypto Taxpayers in 2026

Poland has passed implementing acts for two major international crypto reporting frameworks that will significantly affect taxpayers in 2026 and beyond:

EU DAC8 (Directive on Administrative Cooperation)

DAC8 requires crypto-asset service providers (CASPs) operating in the EU to automatically report user transaction data to tax authorities. For Polish crypto users, this means:

• Your exchange may automatically report your crypto activity to the Polish tax office
• Tax authorities will have more data to cross-reference your PIT-38 filing.
• Non-reporting or under-reporting becomes significantly higher risk

OECD Crypto-Asset Reporting Framework (CARF)

Poland is an OECD member and is implementing CARF alongside DAC8. CARF creates a global standard for automatic exchange of crypto tax information between countries.

What you should do now:

1. Ensure your PIT-38 filings for 2024 and 2025 are accurate and complete.
2. If you use foreign exchanges, assume your data may be shared with Polish authorities.
3. Consult a tax advisor if you have unreported crypto income from prior years.

These developments reflect Poland’s alignment with EU and OECD standards and signal a move toward greater enforcement of existing crypto tax obligations.

FAQs

What are crypto taxes in Poland?

Individual investors pay a flat 19% capital gains tax on crypto profits, reported via Form PIT-38 by April 30 of the following year.

Businesses pay 19% CIT (or 9% if qualifying as a small taxpayer). Taxable events include selling crypto for fiat, using crypto to buy goods or services, and potentially crypto-to-crypto swaps — consult a tax advisor for the latest interpretation on the latter.

Is crypto legal in Poland?

Yes, you can legally invest in cryptocurrencies in Poland. 

The country is considered to be crypto-friendly, with it being completely legal to engage in crypto activities like minting, taking part in airdrops, mining, staking, trading, and paying for goods and services.

Are cryptocurrencies subject to VAT in Poland?

No, crypto-related activities are exempt from Value Added Tax (VAT).

Are crypto gifts tax-free in Poland?

There are no specific rules on the taxation of crypto gifts. However, Poland’s existing laws should apply in these cases. 

This would mean paying between 3% to 20% in tax on gifts and inheritance, depending on the relationship between you and the person you are transacting with.

Can i launch a crypto company in Poland without Polish citizenship?

Yes, you can. Moreover, you don’t even need to have a Polish residence to obtain a virtual asset provider (VASP) license. 

However, citizens of some sanctioned regions may face legal limitations. We advise consulting with a local professional for guidance specific to your situation.

How long is a crypto license valid in Poland?

Once you get a VASP license in Poland, you can use it for an indefinite period of time.

What is DAC8 and how does it affect Polish crypto taxpayers?

DAC8 is an EU directive requiring crypto-asset service providers to automatically report user transaction data to tax authorities. Poland passed implementing acts for DAC8 as of early 2026, meaning exchanges operating in Poland may now automatically share your transaction data with the Polish tax office. This increases the importance of accurate PIT-38 filing, as authorities will have more data to cross-reference.