{"id":361,"date":"2025-11-18T15:42:00","date_gmt":"2025-11-18T14:42:00","guid":{"rendered":"https:\/\/openprofit.pl\/?p=3028"},"modified":"2026-06-09T10:06:12","modified_gmt":"2026-06-09T08:06:12","slug":"how-to-calculate-tax-on-cryptocurrency-in-poland-step-by-step","status":"publish","type":"post","link":"https:\/\/openprofit.pl\/en\/aktualnosci\/jak-wyliczyc-podatek-od-kryptowalut-w-polsce-krok-po-kroku\/","title":{"rendered":"How to calculate tax on cryptocurrency in Poland \u2013 step by step"},"content":{"rendered":"
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

<\/p>\n

More and more Poles are investing in cryptocurrencies \u2013 often without realising, however, that every sale or payment using crypto can be subject to tax. Even if you don't withdraw funds to your account, the tax office may expect you to declare it. When do you have to pay tax? How do you declare the purchase of cryptocurrencies? We'll tell you!<\/p>\n

<\/p>\n

<\/p>\n

When is it necessary to declare cryptocurrency?<\/strong><\/h2>\n

<\/p>\n

<\/p>\n

The tax liability arises at the moment of selling cryptocurrencies for traditional currency, e.g. PLN, EUR, or USD. Payment with digital currency for a product or service is also treated as a taxable disposal and is subject to taxation.<\/pre>\n
<\/p>\n
<\/p>\n
Transactions are settled in the PIT-38 form, whether you are an individual investor or conduct business (this does not apply to entities conducting business under Article 2(1)(12) of the AML Act, e.g., exchanges\/bureaux, which are subject to PIT-36\/PIT-36L).<\/p>\n
<\/p>\n
<\/p>\n
Important! Every sale generating revenue must be accounted for. The number or value of the transaction is irrelevant. Even if you don't make a profit, but incur costs, you must file a return.<\/em><\/strong><\/p>\n
<\/p>\n
<\/p>\n
It should also be remembered that the tax obligation applies to sellers, as well as those who transferred cryptocurrencies as remuneration or in exchange.<\/p>\n
<\/p>\n
<\/p>\n
A crucial point is also that digital currencies are not linked to other income, such as from employment or business. The tax office treats them separately as capital assets.<\/p>\n
<\/p>\n
<\/p>\n
Do I need to report the purchase of cryptocurrencies?<\/strong><\/h2>\n
<\/p>\n
<\/p>\n
Buying cryptocurrency should Include in the annual tax return PIT-38<\/strong>, even if they have not yet been sold. The tax return should show incurred Purchase costs<\/strong>, which in the future can be settled as the cost of obtaining income from the sale of cryptocurrencies.<\/p>\n
<\/p>\n
<\/p>\n
However, the mere fact of purchase does not give rise to income or a tax liability \u2013 the tax obligation arises only when cryptocurrencies are sold or exchanged.<\/p>\n
<\/p>\n
<\/p>\n
The tax liability only arises upon the sale or payment of cryptocurrency. In practice, most investors do not declare purchases, and the tax office does not require it. However, it is worthwhile to keep documentation confirming each transaction. Consciously hiding income from digital currencies can result in financial penalties \u2013 fines and tax interest charged for each day of delay. In more serious cases, the tax office may initiate criminal and tax proceedings, which are punishable by a fine or even restriction of liberty.<\/p>\n
<\/p>\n
<\/p>\n
In more serious cases, the tax office may initiate criminal tax proceedings, which carry the risk of a fine, and in extreme situations, even a prison sentence of up to 5 years. Failure to declare the purchase of cryptocurrencies on the annual PIT-38 tax return can be treated as a tax misdemeanor or a tax offence \u2013 depending on the scale and intent of the actions.<\/p>\n
<\/p>\n
<\/p>\n
How to document the purchase of cryptocurrency<\/strong><\/h2>\n
<\/p>\n
<\/p>\n
To correctly account for taxes, you must keep accurate records of transactions. How do you do this?<\/p>\n
<\/p>\n
<\/p>\n