Poland Cryptocurrency Tax
Detailed cryptocurrency tax rates and rules for Poland in 2026.
Cryptocurrency gains in Poland are taxed at a flat rate of 19% as capital gains from the disposal of virtual currencies. The tax applies to the difference between the disposal price and documented acquisition costs. Crypto-to-crypto exchanges are not taxable events in Poland; only conversion to fiat currency, goods, or services triggers taxation. Mining income is treated as other sources of income.
Crypto Tax Status
Taxed
Treatment
Capital gains (zyski kapitałowe)
Additional Notes
Poland introduced specific crypto tax provisions in 2019. Losses from crypto trading can be carried forward for 5 years and offset against future crypto gains only. Crypto income must be reported on the PIT-38 annual tax return. There is no minimum threshold for reporting. Poland follows EU regulations on crypto asset service providers under MiCA. All crypto-related income must be reported regardless of the amount.
How Poland Crypto Tax compares
Poland taxes cryptocurrency gains. 68 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
