PIT-38 How to File 2026 — Polish Capital Gains Tax Return Guide

⚡ Read this before you open your next trade

**PIT-38** = Polish tax form for capital gains (stocks, crypto, derivatives, fund profits). Filed annually by April 30 for previous calendar year. Mandatory if you had any capital activity. **PIT-38 2026 deadline**: April 30, 2027 (for 2026 tax year). **What goes on PIT-38 2026**: 1) **Stock sales gains/losses**. 2) **Dividends from stocks**. 3) **CFD profits/losses**. 4) **FX trading gains**. 5) **Crypto profits**. 6) **Fund distributions**. 7) **Interest from non-bank sources** (bonds, p2p). **What does NOT go on PIT-38**: 1) **Bank interest**: separate (PIT-8C usually pre-filed). 2) **Salary**: PIT-37. 3) **B2B income**: PIT-36. 4) **IKE/IKZE accumulation**: tax-exempt. 5) **Inheritance**: PIT-2 separately. **Polish broker PIT-8C 2026**: 1) **Polish brokers send PIT-8C**: by end of February. 2) **Pre-filled summary**: gains, losses, dividends, withholdings. 3) **Use to fill PIT-38**: copy numbers. 4) **Polish brokers**: XTB, mBank, BOSSA, etc. 5) **Foreign brokers**: NO PIT-8C, you calculate yourself. **Foreign broker calculation 2026**: 1) **Get full transaction history**: from Interactive Brokers, [Vantage](https://vigco.co/la-com-inv/CE3HlGvG), Saxo, etc. 2) **Calculate FIFO basis**: first-in-first-out shares. 3) **Convert USD/EUR to PLN**: NBP exchange rate on transaction date. 4) **Sum gains/losses**: net for year. 5) **Apply 19% Belka**: on net gain. 6) **Report on PIT-38**. **Crypto on PIT-38 2026**: 1) **Same form**: crypto under "kapitały pieniężne". 2) **Coin-to-coin = taxable event**: BTC → ETH realizes gain. 3) **Calculate in PLN**: on each transaction date. 4) **DeFi yield**: report as interest. 5) **Use crypto tax software**: Koinly, CoinTracking - generate PIT-38 reports. **PIT-38 sections 2026**: 1) **Section 7**: capital income (gains, dividends). 2) **Section 8**: deductible losses. 3) **Section 9**: tax due (19% × gain). 4) **Section 10**: tax withheld already (Polish brokers). 5) **Section 11**: difference to pay or refund. **Filing PIT-38 2026 step-by-step**: 1) **Gather PIT-8C from Polish brokers**. 2) **Calculate foreign broker numbers**. 3) **Calculate crypto separately**. 4) **Open ePUAP or e-Deklaracje** (Polish tax portal). 5) **Fill PIT-38 form**. 6) **Submit electronically by April 30**. 7) **Pay any difference within 30 days**. **Common PIT-38 mistakes 2026**: 1) **Forgetting foreign dividends**. 2) **Wrong NBP rate dates**. 3) **Missing crypto transactions**. 4) **Not applying loss carry-forward** (5 years). 5) **Missing W-8BEN form** for US (causes higher US withholding). 6) **Misallocating between Polish/foreign**. **Loss carry-forward 2026**: 1) **Losses exceed gains**: can carry forward 5 years. 2) **Use against future gains**: reduce future Belka. 3) **Track in PIT-38**: each year. 4) **Significant savings**: if had bad year. 5) **Required**: keep documentation. **Tax software for PIT-38 2026**: 1) **PITy.pl**: free Polish tax software. 2) **Komputery podatkowe**: paid versions. 3) **Crypto specific**: Koinly, CoinTracking, CoinLedger. 4) **Excel templates**: for foreign brokers. 5) **Tax advisor**: for complex cases (PLN 500-2000). **PIT-38 vs accountant 2026**: 1) **Simple cases**: do yourself with PITy.pl. 2) **Complex cases**: hire tax advisor. 3) **Multiple brokers + crypto**: definitely accountant. 4) **Cost-benefit**: if owe PLN 5000+ tax, accountant pays for itself. 5) **Recommended**: accountant for first year, then DIY. **Bottom line**: PIT-38 = mandatory annual Polish tax form for capital gains. File by April 30. Use IKE/IKZE to minimize what goes on PIT-38. For active trading via [Vantage 150% bonus](https://vigco.co/la-com-inv/CE3HlGvG), keep good records. Take Profit AI signals for trading edge. This 2026 guide covers: deadlines, sections, foreign brokers, crypto, common mistakes.

Kacper Mruk4 min readUpdated: April 17, 2026