Forex Trading Tax in Poland 2026 — Complete Guide

Forex Tax Treatment in Poland

Forex profits are taxed at a flat 19% rate (podatek od zyskow kapitalowych). Losses can be offset against gains from the same type of income and carried forward for 5 years (maximum 50% of losses per year). Traders must file PIT-38 and PIT/ZG forms annually.

Forex and CFD profits are 'przychody z kapitalow pienieznych' under article 30b of the Polish PIT Act, taxed at a flat 19%.

Tax Rates Table — Poland PLN

Applicable rates as of April 2026.

What Counts as Taxable?

Most Poland residents need to declare the following types of trading income:

• Realised forex/CFD capital gains. Profits from closing positions during the tax year.
• Dividend-equivalent payments. Cash adjustments paid by your broker on long share-CFD positions when the underlying issues a dividend.
• Carry / swap interest received. Positive overnight financing credited to long carry-trade positions is normally taxable as financial income.
• Cashback, rebates and bonuses. Cash incentives paid by the broker may be reportable as miscellaneous or financial income.
• Crypto CFD profits. Profits from cryptocurrency CFDs are taxed under the same rules as other CFDs (this is different from spot crypto, which usually has its own treatment).
• Foreign exchange differences. Gains or losses from holding foreign-currency balances may need to be reported separately when converted back to your home currency.

Professional vs Retail Trader — Tax Implications

Polish tax law has no separate retail/professional split for FX. However, if trading is conducted as a business activity (dzialalnosc gospodarcza), it shifts to general PIT scales (12% / 32%) plus ZUS social contributions.

How to Declare Forex Income in Poland

1. 1

   Download your annual statement from each broker (and convert all amounts to PLN using year-end FX rates if your account is in another currency).

2. 2

   Calculate net realised profit or loss for the tax year — buy/sell pairs only (unrealised positions are usually excluded, except for mark-to-market regimes).

3. 3

   Add carry/swap interest, dividend-equivalent payments, and any cashback or rebates.

4. 4

   Open PIT-38 (with PIT/ZG for foreign income) on the Krajowa Administracja Skarbowa (KAS) portal.

5. 5

   Enter the totals in the capital-gains / investment-income section and indicate the source country of each broker.

6. 6

   Pay any balance owed by the deadline (30 April of the following year) and keep the receipt and broker statements with your records.

Loss Offset Rules

Record Keeping Requirements

Brokers regulated by KNF (e.g. XTB) issue an annual PIT-8C statement. CySEC-passported brokers do not — the trader must compile their own profit/loss schedule.

• Annual broker statements (PDF and machine-readable formats)
• Trade-by-trade ledger with timestamps, instrument, and P&L
• Year-end account valuation (mandatory for wealth-tax regimes)
• Proof of any foreign tax already paid, to claim against home liability under double-tax treaties
• FX-conversion rates used to translate amounts into PLN

Tax Reporting Deadlines

Recommended Accountants & Software

The Twoj e-PIT portal (e-Urzad Skarbowy) handles PIT-38 filing for free. Active traders should use a doradca podatkowy familiar with PIT/ZG for foreign-source income.

We do not endorse any single product. For active traders we generally recommend a local advisor who has direct experience with CFD/derivative reporting and any cross-border passporting that applies to your broker.

Frequently Asked Questions

Popular brokers used by Poland traders