PIT-38 helper

Income, costs and the 19 percent tax on crypto for a chosen year. Every transaction gets a status: income, cost or neutral, and USD, EUR, GBP and CHF amounts use the NBP rate from the business day before.

Calculated in your browser. Transactions are not sent to our server or anywhere else; the server only hands you the public NBP rate table for a year and currency.

Paper trades are counted as if they were real purchases and sales for dollars. It is an exercise that shows what PIT-38 would look like for that trading. Paper portfolio

How we calculate

  • Income: selling crypto for złoty or another currency, and paying with crypto for goods or services (art. 17(1)(11)).
  • Cost: money spent on buying crypto and exchange fees on buying and selling, in the year you paid them. Costs are not matched to a token (art. 22(14) and (15)).
  • Neutral: crypto for crypto, including a memecoin for SOL on a DEX. Fees on those swaps are not counted as costs.
  • Cost surplus: there is no loss. Costs above income carry into the next year (art. 22(16)).
  • Rate: NBP average rate (table A) from the last business day before the transaction day in Poland (art. 11a).
  • Tax: 19 percent of the gain (art. 30b(1a)); the base and the tax are rounded to whole złoty (Tax Ordinance, art. 63).

More in the guide Crypto tax: PIT-38 and in the piece on the crypto-assets act after the vetoes.

Sources (checked 2026-10-19)

  1. podatki.gov.pl: Disposal of cryptocurrencies (updated 24 June 2026)What counts as income and cost, when PIT-38 is due.
  2. Ministry of Finance: PIT-38 guide for 2025Parts E and F of the form, field numbers.
  3. ISAP: Personal Income Tax Act of 26 July 1991Art. 11a (NBP rates), art. 17(1)(11), art. 22(14)–(16), art. 30b(1a).
  4. ISAP: Tax Ordinance of 29 August 1997Art. 63: rounding the base and the tax to whole złoty.
  5. NBP: average exchange rates, table A (API)Source of the USD, EUR, GBP and CHF rates.
  6. Ministry of Finance: crypto-assets market bill (8 May 2026)As of 19 Oct 2026 the act is not in force (three vetoes). It does not change the PIT-38 rules.
  7. podatki.gov.pl: Paying PITPersonal tax account, due by 30 April.