A guide to the PIT-38 return · tax year 2025

PIT-38 without the guesswork.

Stocks, ETFs, dividends and crypto — explained in plain language, checked against the Ministry of Finance brochure and converted at the right NBP rate.

Start with the basics Convert currency

30.04.2026
last day to file the 2025 return: 14
guides, in reading order: D−1
NBP rate from the day before the transaction

Worked example from guide 01 · PLN1 share: bought for 100 USD, sold for 150 USD

Tax duePLN 42

Part D · field 3519% × PLN 222 = 42.18 → PLN 42

See the calculation step by step →

01 — Topics

Four topics. Each has one number worth remembering.

The bar under each number draws it to scale — 19% really is less than a fifth.

02 — Guides

Seven guides. Each one starts with a diagram.

All guides (14) →

01/14

Basics · Part C · E · 7 min read

What Can You Deduct in PIT-38? (Purchase, Commissions, Fees)

Lower your Belka tax by deducting the right costs. Learn which commissions, fees and expenses are legitimate 'Tax Deductible Costs' (KUP) in PIT-38.

02/14

Stocks · Part C · 7 min read

Cost Basis Explained: Understanding FIFO in PIT-38

Confused about calculating your stock cost basis for tax? Learn why Poland uses the FIFO (First-In, First-Out) rule and why using an 'Average Price' can get you into trouble.

03/14

ETFs & dividends · Part C · G · 9 min read

How to Declare ETF Income and Dividends in PIT-38

A complete guide to declaring ETF capital gains and dividends in PIT-38. Learn how to calculate taxes for Revolut, eToro, and other foreign brokers.

04/14

Crypto · Part E · 7 min read

Crypto Gains in PIT-38: What Is Actually Taxable?

Filing crypto gains in Poland is simpler than you think — but there is one key rule most guides get wrong. Learn what IS and what is NOT taxed.

05/14

Crypto · Part E · 5 min read

Crypto Losses in PIT-38: It's Not a Loss, It's a Cost

Reporting a crypto loss in Poland works differently than you think. Learn why 'Excess Costs' beat a regular 'Loss' and how to report it.

06/14

Crypto · Part E · 5 min read

Crypto Taxes: How to Carry Costs Forward in PIT-38

Lost money on crypto? Good news: you can carry 100% of your costs to the next year. Learn the difference between a stock loss and crypto deductible costs.

07/14

Basics · Part G · 8 min read

How to Declare Interest from a Foreign Savings Account in PIT-38

Interest from a savings account outside Poland is not taxed automatically. Learn when you have to declare it, how to calculate the 19% tax and exactly which PIT-38 fields to fill in.

08/14

Stocks · Part C · D · 8 min read

Stock Losses in PIT-38: How to Deduct Them in Later Years

Lost money on shares or ETFs? A loss in PIT-38 can cut your tax for the next five years. Learn the 50% rule, the one-off deduction of up to 5 million PLN and exactly how to fill in field 30.

09/14

Basics · Part C · 7 min read

Twój e-PIT and PIT-8C: When the Pre-filled PIT-38 Is Wrong

The tax office prepares a PIT-38 for you — but only from PIT-8C forms. Learn what auto-acceptance on 30 April really covers, when you must file yourself, and how to combine PIT-8C with a foreign broker.

10/14

Basics · Part A · C · E · 7 min read

Do I Need to File PIT-38? Who Must File, and Who Doesn't

Sold at a loss? Only bought crypto? Only hold ETFs? Learn exactly when Poland requires a PIT-38 return, why revenue — not profit — decides, and what deadlines, office and tax ID to use.

11/14

Basics · Part A · 7 min read

Correcting a PIT-38: How to Fix a Return You've Already Filed

Forgot a foreign broker, missed some costs or used the wrong exchange rate? Learn how to file a PIT-38 correction (korekta), which boxes to tick, what happens to the tax difference and how it affects your 1.5% donation.

12/14

Basics · Part A–O · 13 min read

PIT-38 Field by Field: A Complete Guide in English

Every part of the 2025 PIT-38 form explained in plain English, from Part A to Part O: what goes in each field, how amounts are calculated and rounded, and where to find a detailed guide.

13/14

Stocks · Part D · F · L · 6 min read

Foreign Tax on Capital Gains in PIT-38: Fields 34, 44 and PIT/ZG

Paid tax abroad on a gain from selling shares or crypto? Learn how much of it you can deduct in Poland, how the proportional limit works, and when you need a PIT/ZG attachment — with a worked example.

14/14

Basics · Part J · 6 min read

1.5% for a Charity (OPP) in PIT-38: Fields 66–69 Explained

You can send 1.5% of your PIT-38 tax to a public benefit organisation at no cost to you. Learn which tax counts, how to calculate and round the amount, the deadlines that make or break it, and how to fill in fields 66–69.

All guides (14) →

03 — Currency Converter

The rate from the day before. Not from the day itself.

The converter steps back to the last business day before the date you enter — skipping weekends and holidays — and returns the table number for your records.

Open the converter Historical Rates →

1,000.00 EUR × 4.2782: PLN 4,278.20
EUR mid rate · Table A: 4.2782

Table 045/A/NBP/2026 · 06.03.2026

04 — Sources

What we rely on.

MF brochure
The Ministry of Finance information brochure for the 2025 PIT-38 return.
The PIT Act
Art. 9, 11a, 17, 22, 30a and 30b of the Polish Personal Income Tax Act.
NBP rates
Average rates from Table A, from the last business day before the transaction.

PIT-38 without the guesswork.

Four topics. Each has one number worth remembering.

Seven guides. Each one starts with a diagram.

The rate from the day before. Not from the day itself.

What we rely on.

MF brochure

The PIT Act

NBP rates