Taxes · 🇵🇱 Poland
Crypto and tokenized asset taxes in Poland
Selling crypto for money, goods or services is taxed at a flat 19% on PIT-38; swapping one crypto for another is not taxed. Unused costs roll forward instead of losses.
Crypto
Gains
19% flat (PIT-38)
Losses
No loss as such: if costs exceed proceeds, the excess cost is added to next year's crypto costs. Crypto results are kept separate from share and bond results.
Also
Crypto-to-crypto swaps are not a taxable event and their costs are not deductible. Acquisition costs must be reported every year, even with no sales.
Income and tokenized assets
Staking, lending, yield
The tax authority (KIS) treats staking rewards and airdrops as income when received, valued at market price; several administrative court (WSA) rulings say tax arises only on a later paid disposal. The question is unsettled, and liquid staking and LP tokens have no clear line.
Tokenized stocks, bonds, funds
The legal definition of virtual currency (AML Act) excludes financial instruments, so a token that is legally a share, bond or fund unit should be taxed as that instrument (also 19%, but in the securities part of PIT-38, with dividends/coupons taxed as such). No specific guidance found on offshore tracker tokens such as xStocks or on tokenized fund units.
Filing
Tax year
Calendar year; PIT-38 filed 15 February – 30 April of the following year
Reporting
Report crypto disposals and costs on PIT-38 with the PIT/ZK annex. Poland's law implementing DAC8 (and DAC9) was signed in March 2026; providers report transactions from 1 January 2026, with first reports in 2027.
Tax authority
Watch out
- File PIT-38 for any year in which you bought crypto, so costs are carried forward.
- Swapping into a stablecoin is not taxed; converting to PLN or paying with crypto is.
- Staking treatment differs between the tax office and courts; an individual ruling (interpretacja) gives certainty.
- Crypto costs cannot offset gains on shares or bonds.
Sources
- podatki.gov.pl – disposal of crypto · podatki.gov.pl
- Bankier – staking: tax office vs courts · bankier.pl
- podatki.biz – definitions of cryptocurrency · podatki.biz
- podatki.biz – DAC8 law signed · podatki.biz
- rp.pl – crypto data law signed · rp.pl
Not confirmed
- Exact signing date of the DAC8 law (9 or 11 March 2026) and the first Polish reporting deadline.
- Rate applied to staking income on receipt (19% vs progressive scale) — guides disagree.
- No guidance on tokenized tracker certificates or tokenized gold.
- Existing summary (29 Oct) matches; no correction needed.
Researched 2026-11-01 for private individuals resident in Poland. Information, not tax advice — rules change; check the tax authority before you file.