Taxes · POL
Taxes in Poland
Poland taxes individual crypto capital gains at a flat 19% rate, reportable annually on the PIT-38 form. Mining and staking income may be taxed as business or other income at progressive rates up to 32%. Crypto-to-fiat exchanges are VAT-exempt, and losses from crypto can generally be offset against other capital gains in the same year.
Income tax
Mining and staking rewards are generally treated as income from other sources (inne źródła) or business income, taxed at progressive rates of 12% and 32%, or 19% flat if conducted as business activity. Classification depends on scale and regularity.
VAT / GST
Exempt. Following the CJEU Hedqvist ruling (C-264/14), the exchange of cryptocurrencies for fiat currency is VAT-exempt in Poland under the financial services exemption.
Capital gains
Crypto disposals are taxed as capital gains (przychody z kapitałów pieniężnych) at a flat 19% rate. Gains are calculated as proceeds minus acquisition cost. Losses can be offset against other capital gains within the same tax year.
Type case, not tax advice: figures describe a single average earner and standard rates; your situation depends on residency, deductions and local rules. Verify with the tax authority before acting. — Fiatmap