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 never 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 service is for you if:
- you used one or several brokers in the previous tax year and do not want to prepare the PIT-38 filing yourself
- you prefer to outsource the preparation of a complete tax return instead of calculating the tax result on your own
- you want certainty that the filing is prepared correctly under Polish tax rules
- you want one filing that also includes Polish brokers and PIT-8C forms
- you want prior year losses and crypto costs from earlier filings included in the current calculation
A tax calculator gives you a number. We give you a complete, ready-to-submit PIT-38 filing prepared under Polish tax law and supervised by a licensed tax advisor.
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 must report the income in Poland. Foreign brokers never issue Polish PIT-8C forms. The obligation to file exists regardless.
If you received foreign dividends, you must include them in PIT-38 and attach PIT/ZG. Foreign withholding tax is credited under the applicable double taxation treaty. This is a separate section of PIT-38 and cannot be offset against losses on shares.
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. It is colloquially known as podatek Belki. 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
Polish capital gains tax involves multiple income categories, each reported in a separate section of PIT-38 and governed by different rules. Shares and ETFs, cryptocurrencies, foreign dividends and interest cannot be offset against each other. A loss on shares does not reduce tax on dividends. Crypto acquisition costs are tracked and carried forward separately.
Foreign withholding tax on dividends must be credited correctly under the applicable double taxation treaty. Losses from prior years must be carried forward within the right category. These are legal classification decisions, not arithmetic. Misclassifying an income type or combining categories that must be kept separate produces a formally incorrect return, even if every number adds up.
A tax calculator gives you a number. We give you a complete, ready-to-submit PIT-38 filing prepared under Polish tax law and supervised by a licensed tax advisor.
Packages
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 never filed for prior years, received a letter from the tax office, or want to correct prior filings, choose the non time barred years package. In 2026 we typically mean 2020 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
This package is for three situations: you never filed PIT-38 in Poland for prior years; you received a letter from the Polish tax office regarding a foreign broker account; or you filed in prior years but suspect the returns were incorrect and want to file corrections for all outstanding years. In 2026 we typically mean 2020 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
Find your broker in seconds
Search your broker first. The logos below are only examples of platforms we handle regularly.
If your broker appears in the suggestions, we can usually prepare the PIT-38 filing.
If your broker uses MetaTrader MT4 or MT5, we can usually handle the filing even if it is not shown below.
FAQ before you buy
Why can't I copy the result from my broker app into PIT-38?
What is the PIT-38 deadline?
What documents do I need?
Is capital gains tax always 19 percent?
Example from practice
A Polish tax resident had been trading through Interactive Brokers and DEGIRO for several years without filing PIT-38 in Poland. The tax office sent a letter asking about one specific tax year. The client assumed that answering for that one year would close the matter.
We explained that the tax office already holds CRS data covering all years, not just the one mentioned in the letter. We recommended filing for all non-time-barred years. In reconstructing the returns we correctly identified prior year capital losses and cryptocurrency acquisition costs carried forward from earlier years, and applied them to reduce taxable income in subsequent years.
Complete returns were filed for all outstanding years. The correct treatment of prior year losses and crypto costs significantly reduced the overall tax liability. The client paid tax and statutory interest where due, received no penalties, and is now fully compliant with Polish tax law.
Why you can trust us with your PIT-38 filing
