How are forex profits taxed in Poland?

Poland applies a flat 19% Belka tax on all forex and CFD profits, filed on PIT-38 by 30 April. Losses carry forward for five years against the same income source, but no more than 50% of the original loss can be used in any single year.

Tax Guide · 2026

Forex Tax in Poland 2026

Capital gains, CFDs and spread betting — how Poland taxes forex profits in 2026, the headline rate of 19% (Belka tax), filing deadlines, and loss-offset rules enforced by Krajowa Administracja Skarbowa (KAS).

Poland Forex Tax Rates 2026

The brackets, rates and thresholds that apply to forex and CFD profits in Poland for the 2026 tax year.

Income Tier	Tax Rate	Threshold	Notes
All forex/CFD gains	19%	Flat Belka tax	Article 30b Polish PIT Act
Loss carry-forward	n/a	5 years	Max 50% of original loss per year
Business scale trading	12% / 32%	Progressive PIT	Plus ZUS social contributions
PIT-8C issued	n/a	February next year	By Polish-domiciled brokers only

Source: Krajowa Administracja Skarbowa (KAS). Rates apply to the 2026 tax year and are subject to change in national budget updates.

Key things Poland forex traders need to know

1. Who administers forex tax in Poland

The Krajowa Administracja Skarbowa (KAS) is the primary authority responsible for collecting forex and CFD capital-gains tax in Poland. Filings are made annually on PIT-38 + PIT/ZG with the deadline falling on 30 April of the following year. All records — broker statements, trade ledgers, and proof of any foreign withholding — should be retained for the statutory minimum period (typically 5-7 years).

2. How forex is classified versus CFDs

Forex and CFD profits are przychody z kapitalow pienieznych under article 30b of the Polish PIT Act, taxed at the flat 19% Belka rate regardless of overall income.

3. Spread betting status in Poland

Spread betting is not a standard retail offer in Poland; the KNF treats any such product as a regulated derivative under MiFID II so tax treatment follows the CFD model rather than gambling rules.

4. Cryptocurrency treatment

Cryptocurrency gains are taxed at the same 19% flat rate on PIT-38 but in a separate income category — crypto losses can only be offset against future crypto gains, not against forex gains.

5. Professional-trader reclassification

If trading is dzialalnosc gospodarcza, it shifts to the general PIT scale (12% / 32%) plus mandatory ZUS social contributions — usually less favourable than the flat 19% Belka rate.

Go deeper: full Poland tax guide

This page is the 2026 headline summary. For an in-depth walkthrough including software recommendations, record-keeping checklists, and foreign-broker declaration workflows, visit the full deep dive.

Read the full Poland tax deep dive

Frequently Asked Questions

How much tax do I pay on forex profits in Poland?

Forex and CFD profits in Poland are taxed at 19% (Belka tax) under the Podatek od zyskow kapitalowych regime, administered by Krajowa Administracja Skarbowa (KAS). The exact amount depends on your total capital income, any available allowances, and whether Poland's progressive-scale or flat-rate option is more favourable in your specific circumstances.

Do I need to declare foreign-broker profits in Poland?

Yes. Poland residents must self-declare profits from CySEC-passported or other foreign-regulated brokers — they do not usually withhold local tax. Declaration is made annually on PIT-38 + PIT/ZG with a deadline of 30 April of the following year.

Is spread betting tax-free in Poland?

Spread betting is not a standard retail offer in Poland; the KNF treats any such product as a regulated derivative under MiFID II so tax treatment follows the CFD model rather than gambling rules.

What happens if I am classified as a professional trader in Poland?

If trading is dzialalnosc gospodarcza, it shifts to the general PIT scale (12% / 32%) plus mandatory ZUS social contributions — usually less favourable than the flat 19% Belka rate.

Reviewed by

Daniel Ferretti

Regulatory Affairs Editor · EU Financial Regulation Specialist

10+ years of experience · 28 articles

LLM International Financial Law, University of Luxembourg
Former CySEC Compliance Officer

CFD Risk Warning

CFDs are complex instruments and come with a high risk of losing money rapidly due to leverage. Between 74-89% of retail investor accounts lose money when trading CFDs. You should consider whether you understand how CFDs work and whether you can afford to take the high risk of losing your money.

This website is for informational purposes only. The content does not constitute investment advice. Trading leveraged products carries a high level of risk and may not be suitable for all investors. Past performance is not indicative of future results. EU retail leverage limits apply (ESMA): up to 30:1 on major FX pairs, 20:1 on minor FX, 20:1 on major indices, 10:1 on commodities, 5:1 on equities, 2:1 on crypto.

This page is for informational purposes only and does not constitute tax advice. Tax rules change frequently and depend on personal circumstances — consult a qualified local tax adviser before making decisions about your forex or CFD trading activity.