Poland is one of the few EU countries where crypto taxation rules are clearly regulated by law. For many Ukrainians and expats living here, it’s essential to know how, when, and how much tax must be paid.
What is considered a taxable crypto event?
In Poland, cryptocurrencies are classified as property rights (not currencies or securities). This means they are taxed in the following cases:
🔸 Selling crypto for fiat currency (PLN, EUR, USD)
🔸 Paying for goods or services with cryptocurrency
🔸 Receiving crypto as income (e.g., for freelance work, NFT sales, etc.)
Example: If you received USDT for freelance work and later exchanged it for PLN — you must declare this as income and pay tax on the profit.
What is NOT taxed?
✅ Exchanging one crypto for another (e.g., BTC → ETH)
✅ Transfers between your own wallets
✅ Holding crypto without withdrawing it
How is crypto tax calculated?
In Poland, there is a dedicated form for reporting crypto profits — PIT-38. You must declare all income from crypto trades, no matter the amount.
Tax rate: 19% (flat rate on capital gains)
No health insurance contribution (unlike employment or business income)
Filing deadline: April 30 of the following year
🧮 Calculation formula:
Income – Expenses = Profit → 19% tax
You can deduct:
The cost of purchasing crypto
Exchange fees
Direct transaction costs (e.g., swap fees, transfer to exchange)
Note: You cannot deduct the cost of equipment, training, subscriptions, etc.
📊 Example: how does the PIT-38 return look?
Simplified example:
In 2024, you sold crypto for PLN 20,000
You originally bought it for PLN 15,000
Exchange fees were PLN 500
Profit: 20,000 – (15,000 + 500) = 4,500 PLN
Tax: 4,500 × 19% = 855 PLN
You must file the PIT-38 return by April 30, 2025 — either online via e-PIT or in person at the tax office.
What if you receive crypto regularly?
If:
You receive regular payments in crypto
You use crypto as a business tool
You frequently convert, exchange, or withdraw crypto
→ tax authorities may classify this as economic activity. In this case, you may be required to register a sole proprietorship (JDG) and pay additional contributions.
To avoid this, many people use:
🔹 Financial intermediaries (agents) — they receive crypto, sign contracts with your clients, and transfer fiat to you with documented justification (e.g., “payment for service”)
🔹 P2P exchanges with confirmations — platforms like Rebell Pay document the transaction legally and provide proof of the source of funds
🔹 Invoices and contracts — to prove that the income is not from regular business activity but from freelance or one-time services
🛡️ What are the risks of not declaring crypto income?
In Poland, the National Revenue Administration (KAS) increasingly monitors crypto transactions — especially large amounts or frequent activity. Banks and payment providers are required to report suspicious activity.
Potential consequences:
Back taxes + interest (currently 8% annually)
Penalties (up to 75% of the unpaid tax if evasion is proven)
Bank account freezing
Source of funds inquiries or full audits
For large undeclared sums, a case can even be referred to the prosecutor as potential money laundering.
🔄 What if I already received crypto and didn’t declare it?
If you’ve received income and didn’t file a tax return — it’s best to submit a corrected PIT return. This reduces your risk of penalties. You can also submit a voluntary disclosure (czynny żal) — a legal letter admitting the mistake and paying the owed tax.
How to optimize crypto taxation in Poland?
💡 A few tips:
Check your tax residency — if you stay in Poland over 183 days per year, you’re a tax resident. Even if you work for a foreign company — you must declare income.
Separate income types — investment profit (buy/sell) ≠ operational income (payment for work). This affects tax risk and reporting format.
Don’t hold large amounts on private accounts without a source — banks may block your transactions without warning.
Use payment partners — e.g., Rebell Pay can legally process crypto income under an agency model, reducing tax risk and the chance of account freezes.
Keep all confirmations — screenshots from exchanges and wallets, contracts, invoices. These will be useful for audits or filing tax returns.
🎯 Summary
Poland is crypto-friendly, but still cautious. The law is clear, the tax is moderate (19%), but the risks are real. It’s better to stay ahead — track your transactions, file PIT-38, use financial partners — and avoid losing money or sleep over a blocked account or tax audit.
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