Poland capital gains tax calculator
Poland taxes capital gains with one flat rate: 19% under art. 30b of the PIT Act, the same for shares, ETFs, bonds, crypto, other property rights and private property sales within five years. No income interaction, no bands, and no holding-period exemption for securities acquired since 1 January 2019.
Work out the tax on a share, crypto or property disposal from your dates and costs. Enter sales by hand or import your broker and exchange CSVs (XTB, DEGIRO, Trade Republic, Koinly and more), and the calculator floors crypto losses at zero because Polish law never lets them offset anything, tests each property sale against the five-year window counted from the end of the calendar year of acquisition, applies the losses you bring forward, and adds the 4% solidarity levy when a year’s gains cross PLN 1,000,000. Everything stays in your browser.
Rates current as of 2026-09-17, from the Ministry of Finance’s podatki.gov.pl tax guides (zbycie akcji).
Current rules
The rates behind the number
The flat 19% by asset class (art. 30b PIT Act, PIT-38)
| Asset and rule | Rate |
|---|---|
| Shares, ETFs and funds, any holding period | 19% flat |
| Bonds and other securities | 19% flat |
| Crypto, sold for money, goods, services or property rights | 19% flat |
| Other property rights (zbycie praw majątkowych), private-use goods included | 19% flat |
| Property sold within five years, counted from the end of the calendar year of acquisition (PIT-39) | 19% flat |
| Property sold later (a private sale) | Not taxable revenue |
| Securities acquired before 1 January 2019 and held over six months | Exempt under the transitional rules (not modelled) |
Losses: what offsets what
| Rule | Effect |
|---|---|
| Same-year set-off | Capital losses offset the year's capital gains, every class in one basket except crypto |
| Carry-forward | Unused losses stay usable for the five following tax years |
| Per-year cap | At most 50% of an original loss year per year; a one-time deduction of up to PLN 5,000,000 is possible from 2022 |
| Crypto losses | Never deductible: income is floored at zero, the loss offsets nothing |
The solidarity levy and the deadline
| Item | Rule |
|---|---|
| Solidarity levy (danina solidarnościowa) | An extra 4% on income above PLN 1,000,000 in the year, capital gains included, filed on DSF(1) |
| PIT-38 filing deadline | 30 April of the year after the disposals |
| Property returns | Private property sales within five years go on PIT-39, also due by 30 April |
PIT scale 2026, 12%/32% (context only: never applied to gains)
| Taxable income | Marginal rate |
|---|---|
| 0 zł – 120 000 zł | 12% |
| 120 000 zł and over | 32% |
Figures are from the official records retrieved 2026-09-17; each table links back to the authority page above. The PIT scale is shown for context only: the 19% flat basket is separate from it, so those brackets never change the calculator’s result.
Questions
Poland capital gains questions
How does the 19% flat tax work?
Capital gains in Poland pay a flat 19% under art. 30b of the PIT Act: shares, ETFs, bonds, crypto, other property rights and private property sales within five years, all the same rate. Work out each sale as proceeds minus purchase cost, purchase and sale expenses (and improvements on property), offset allowable losses, and apply 19%. Your salary never enters it: the flat rate is a separate basket from the 12%/32% progressive scale. The return covering a year is filed on PIT-38 by 30 April of the following year.
Is there a holding-period exemption for shares?
Not any more. The six-month exemption for listed securities was repealed for securities acquired from 1 January 2019, so anything you bought since then pays 19% however long you hold it. Securities acquired before that date keep the exemption under transitional rules, and two narrow reliefs survive: publicly-traded shares acquired before 1 January 2004, and IPO shares acquired in a first public offering after 31 December 2021 and sold more than three years after admission to trading. The calculator taxes every share sale at 19%, so adjust those rare cases by hand.
What happens to my losses?
Capital losses offset capital gains of the same year first, across every asset class in the basket. What you cannot use carries forward and stays usable against gains of the five following years, with one limit: at most 50% of a year's loss may be deducted in any single later year (from 2022 a one-time deduction of up to PLN 5,000,000 is also possible). Enter in section 3 what you may use this year: at most 50% of the remaining loss from each original loss year.
Can I deduct crypto losses?
Never. Polish law floors crypto income at zero: a loss on crypto sales never arises for tax purposes, so it cannot offset share gains, other capital gains, other income, or later years as a carried-forward loss. The excess cost only increases your deductible crypto costs in future years. The calculator tags every crypto loss row so nothing is quietly deducted, and crypto-to-crypto swaps are not taxable events at all.
How are property sales taxed?
A property you acquired privately is taxed at 19% only when sold within five years counted from the end of the calendar year of acquisition: bought any day of 2020, the deadline is 31 December 2025. A later private sale generates no taxable revenue at all. Be careful with the direction of this rule: the five-year idea people remember is the business regime, which is the opposite, real-estate business activity is taxed whenever it happens. The gain is sale price minus purchase price, purchase and sale costs and improvement works; the residential reinvestment relief is not modelled. Property gains go on PIT-39, not PIT-38.
What is the solidarity levy?
The danina solidarnościowa is an extra 4% charged on total income above PLN 1,000,000 in a year, capital gains included, on top of whatever tax that income already paid. It is filed separately on DSF(1). The calculator charges it on your net capital gains above the threshold, which is a lower bound: your other income counts towards the same million, so more of the gain can sit over the line.
When do I file and pay?
PIT-38 for a calendar year is due by 30 April of the following year, and the 19% tax is paid with it, even when a return shows no tax. Property sales within the five-year window go on PIT-39 with the same deadline, and the solidarity levy has its own DSF(1) form. Polish brokers withhold nothing on most foreign-listed securities, so expect to pay the tax yourself.
Which gains fall under the 19% flat tax?
Capital gains pay the flat 19% under art. 30b of the PIT Act, declared on PIT-38 - a separate basket from the 12%/32% progressive scale, which never taxes these gains. Source: https://www.podatki.gov.pl/podatki-osobiste/pit/informacje-podstawowe/co-jest-opodatkowane/zbycie-akcji
How exactly is crypto taxed?
Crypto pays 19% whenever sold for legal tender or exchanged for goods, services or property rights; crypto-to-crypto swaps are not taxable. A loss never arises on crypto sales: income is floored at zero and excess costs only increase the following years' deductible crypto costs - crypto losses are deductible neither within the capital basket nor against any other income. Source: https://www.podatki.gov.pl/podatki-osobiste/pit/informacje-podstawowe/co-jest-opodatkowane/zbycie-kryptowalut
What do the official loss rules say?
Losses from capital sources offset capital income of the same basket and carry forward for the five following tax years, at most 50% of the loss per year (a one-time deduction of up to PLN 5,000,000 is possible from 2022); crypto losses are excluded from any offset. Source: https://www.podatki.gov.pl/ulgi-i-odliczenia/odliczenie-straty-pit