PIT 38 Poland 2026: Capital Gains Tax Filing for Foreign Brokers
This page explains how to file PIT 38 in Poland for 2026, how capital gains tax in Poland works, and how to report income from Revolut, Interactive Brokers, DEGIRO, eToro and other foreign brokers. If you are a Polish tax resident with foreign investment income, this guide shows what is taxable, the 19% rate, the 30 April 2026 deadline and how to prepare a correct filing.
Polish tax residents pay 19% capital gains tax in Poland on profits from shares, ETFs, derivatives and crypto. The income is reported on PIT 38 by 30 April 2026, also when you use foreign brokers such as Revolut, Interactive Brokers, eToro or DEGIRO.
Foreign brokers do not issue the Polish PIT 8C form, so results must be recalculated under Polish rules, including NBP exchange rates, FIFO, crypto rules and the correct treatment of dividends. We prepare a complete set of documents that you can file yourself.
Key facts 2026
- Tax rate: 19%
- Deadline: 30 April 2026
- Applies to foreign brokers and crypto
- No PIT 8C from foreign brokers
When this service makes sense
This is for you if:
- you use a foreign broker and did not receive a PIT 8C
- you have a large number of trades, including copy trading
- you use multiple brokers and want one consistent filing
- you trade crypto or need to include prior year costs
- you did not file for several years and want to fix it
We use proven software and a standardized process, and you receive ready to file documents.
Who must file PIT 38 in Poland for 2026
If you are a Polish tax resident and earned capital gains from shares, ETFs, derivatives or crypto, you must file PIT 38. If you are unsure about your status, use our Polish tax residency test.
If you used Revolut, Interactive Brokers, DEGIRO, eToro or other foreign platforms, you still report the income in Poland even if no Polish PIT 8C was issued.
If you received foreign dividends, you must include them in PIT 38 and usually attach PIT ZG, including foreign withholding tax.
Capital Gains Tax Poland 2026: how the 19% works
Capital gains tax in Poland is 19% and applies to profits from the sale of shares, ETFs, derivatives and crypto. Losses can offset gains within the statutory limits and may be carried forward to future years.
All foreign currency transactions must be converted into PLN using the average NBP exchange rate from the day preceding each transaction. For securities the FIFO method applies. Detailed technical questions are covered in our capital gains tax FAQ.
The tax is settled annually on PIT 38 and paid by 30 April 2026 for tax year 2025.
PIT 38: what the filing covers
| Income type | Tax rate | Form | Deadline |
|---|---|---|---|
| Shares and ETFs | 19% | PIT 38 | 30 April 2026 |
| Derivatives | 19% | PIT 38 | 30 April 2026 |
| Dividends and withholding tax (foreign) | 19% | PIT 38 + PIT ZG | 30 April 2026 |
| Crypto | 19% | PIT 38 | 30 April 2026 |
What you get
We combine all your capital gains sources into one filing, including foreign brokers, Polish PIT 8C forms and crypto exchanges. If you have multiple brokers in the same year, the result is still consistent and complete.
You receive a ready PIT 38, a full PIT ZG set and any other elements required in your case. We also include prior year losses and crypto acquisition costs reported in earlier years, if applicable.
You get a PDF report with a breakdown of trades and calculations. It is a document you can keep in case the tax office asks questions, and for your own records.
How it works in 3 steps
Choose a package and buy
Pick the package that fits your situation and complete the purchase.
You get instructions and send your data
We send export instructions. You send us broker or exchange reports and any Polish PIT 8C forms you have.
We calculate and send back ready documents
We prepare PIT 38, PIT ZG and the PDF report, and send you the full set with filing instructions.
Why you should not do this on your own
Copying the result from a broker app can lead to incorrect tax, missing withholding tax, incorrect loss treatment or later corrections and interest.
This product is not a consultation. It is a complete, ready filing prepared under Polish tax rules.
Packages
This service is for you if:
- you invest via eToro, Interactive Brokers, DEGIRO, Revolut, or other foreign platforms
- you have hundreds or thousands of trades
- you do not want to calculate FIFO and NBP rates yourself
This product is for Polish tax residents. Choose the package that fits your situation. If you need the most recent tax year or one specific prior year, choose the single year package. If you had capital gains for several years and did not file in Poland, choose the non time barred years package. In 2026 we typically mean 2021 to 2025, but the exact range depends on your tax residency for each year.
Single tax year
Choose this if you want to file the most recent tax year or one specific prior year.
- One complete filing including foreign brokers, Polish PIT 8C and crypto exchanges
- PIT 38 and PIT ZG as required in your case
- Foreign dividends and foreign withholding tax included
- PDF report with calculations and trade breakdown
- Prior year losses and costs included, if applicable
All non time barred tax years
Choose this if you had capital gains for several years and did not file in Poland. In 2026 we typically mean 2021 to 2025, but the exact range depends on your tax residency.
- A complete set of filings for all non time barred years
- PIT 38 and PIT ZG, including new filings or corrections if needed
- PDF reports and a full documentation set for your records
- Optional preparation of a voluntary disclosure letter and interest calculation, if applicable
Brokers covered by our PIT 38 service
We handle brokers and crypto exchanges where transaction reports can be exported in formats we support. If your broker is on the list below, you can buy the service right away.
We also support all brokers using the MetaTrader platform standard. If your broker is not on the list above, first check whether it operates on MetaTrader (MT4 or MT5). If yes, we can usually handle the filing. If you are unsure, email us with the platform name and attach a sample report file. We will review it and tell you if we can handle your filing.
FAQ before you buy
Why can’t I copy the result from my broker app into PIT 38?
Brokers calculate results using their own rules. Polish PIT 38 is calculated differently, so copying the app result usually creates errors.
- Trades must be converted to PLN using the average NBP rate from the day before each transaction
- For securities, the FIFO method applies
- Crypto has separate rules for revenue and costs
- Foreign dividends and foreign withholding tax must be reported separately in PIT ZG
This product exists to help you avoid the most common mistake.
What is the PIT 38 filing deadline for 2026?
The return for tax year 2025 is filed between 15 February 2026 and 30 April 2026. If you have multiple brokers or no PIT 8C, we prepare a complete set of documents for filing.
What files do I need to prepare after purchase?
- Transaction report from your broker or platform
- Dividend and withholding tax summary, if applicable
- Polish PIT 8C forms, if you have them
- For crypto: exchange history and prior year costs, if applicable
Do I need to file PIT 38 if I used Revolut or Interactive Brokers?
Yes, if you are a Polish tax resident and had taxable capital gains, you report them in PIT 38 even when you used Revolut or Interactive Brokers. Foreign platforms do not issue PIT 8C and results must be recalculated under Polish rules.
Is capital gains tax in Poland always 19%?
For capital gains reported on PIT 38, the tax rate is 19%.
Example from practice
Scenario: A Polish tax resident used Interactive Brokers and DEGIRO for several years and assumed that no Polish filing was required because no PIT 8C was issued.
After an automatic exchange of tax information, the tax office requested clarification of foreign investment income.
What we did: We reconstructed transactions using NBP rates and FIFO, prepared complete PIT 38 and PIT ZG filings for all non time barred years and calculated statutory interest.
Result: Returns were filed, tax and interest were paid and the matter was closed without penalties.
Why you can trust us with your PIT 38 filing
The filing is prepared under the supervision of a licensed tax advisor. We take responsibility for calculations under Polish tax law.
If the tax office asks questions, we explain the calculation method and help organize documentation and draft responses. This is not formal representation.
We have prepared over 4,000 filings covering PIT 38, PIT ZG, foreign brokers, crypto and multi year corrections.
You receive a detailed PDF report with a full breakdown of trades and calculation logic, structured from a tax office perspective.
Delivery within 7 days from receiving complete files. In a typical case 1 to 2 business days.
