Bitcoin Tax in Poland (2026)

Flat crypto rateResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

You are taxed when you dispose of virtual currency for legal tender, goods, services, property rights other than virtual currency, or by using it to settle another obligation. You must also report documented acquisition costs even if you did not dispose of cryptocurrency during that tax year.

Regime: Flat crypto rate
Tax authority: Ministerstwo Finansów
Framework: ustawa PIT, art. 22 ust. 14
Tax year: 2025
Losses: Deductible costs of a paid disposal are your documented direct expenditure on acquiring the virtual currency and the costs of disposing of it, including documented amounts paid to intermediaries in the sale.
Reporting duty: File PIT-38 if you made a paid disposal or incurred acquisition expenses for virtual currency. The return is due from 15 February through 30 April of the year following the tax year.

What is not taxed

The authority defines a paid disposal of virtual currency as sale for legal tender, exchange for a good, a service or a property right other than virtual currency, and settlement of other obligations with cryptocurrency. An exchange of one virtual currency for another is not among the three it lists.

Frequently asked questions

Is selling bitcoin for zloty taxable in Poland?

Yes. The authority treats sale of virtual currency for legal tender as a paid disposal and states that the tax rate is 19%.

Is spending bitcoin on goods taxable?

Yes. Exchanging virtual currency for goods, services, or certain property rights is a paid disposal according to the tax authority.

Do I report crypto purchase costs without a sale?

Yes. You must file when you incurred acquisition expenses even if you had no disposal income in that tax year.

Which Polish crypto tax form do I file?

The authority instructs you to submit PIT-38 for paid disposal or acquisition-cost reporting involving virtual currency.

Sources

The authority itself: Ministerstwo Finansów. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Poland covers exchanges, payment methods and legality for residents. Running a crypto business here is a third one: Crypto License in Poland (2026).