Crypto tax in Poland in 2026

8 min read · Published 6 October 2026

19% on the difference between revenue and costs, coin-to-coin swaps are not taxed, and excess costs move to the next year. How to calculate, what about mining and staking and when to file.

Item	In 2026
Rate for individuals	19% on the difference between revenue and costs
Long-term holding relief	none
Coin-to-coin swap	not taxed
Costs above revenue	carried forward to the next year
Solidarity levy	4% on income above PLN 1 million, ~$260,000
Tax return	by 30 April of the following year
Data exchange	from 2027, data collected from 2026

Data checked 2026-10-06

Poland taxes crypto simply but strictly. Income from selling coins for money, goods or services is taxed at 19%, and it is calculated separately from other income: crypto income cannot be reduced by share losses, and vice versa. There is no relief for long holding: a coin bought five years ago is taxed the same way as one bought yesterday.

But Polish rules have two concessions many countries lack. Swapping one coin for another is not taxed: tax arises only when you cash out. And purchase costs that exceed revenue in a year are not lost but increase the next year's costs.

Who pays crypto tax in Poland

A Polish tax resident is someone whose centre of vital interests - family, home and work - is in Poland, or who spends more than 183 days in the country in a year. A resident pays tax on worldwide income, including sales of coins on foreign exchanges.

A non-resident pays tax only on Polish income, and Poland usually does not tax a non-resident's crypto income on a foreign exchange. For those who moved from Russia, Ukraine and Belarus, the line is the date residence began: trades before it remain a matter for the previous country.

Citizenship and a residence permit do not determine residence. If you got a residence card but live in another country and your centre of interests is there, you may not become a Polish resident. More on the Polish taxes page.

If in a given year you became resident of two countries at once, a double tax treaty settles it: the tests are a permanent home, the centre of interests and habitual abode. Poland's treaty with Russia has been suspended by Russia since 2023, so it is especially important to fix the date of the move correctly.

How to calculate crypto income

Tax is calculated for the year across all trades at once. Revenue is everything received for coins in money, goods, services or property rights. Costs are documented expenses on buying coins and fees for selling them. 19% is paid on the difference.

A coin-to-coin swap is not counted as revenue, and the money spent on buying remains a cost until you sell the coins for money. Buying goods or paying for services with crypto, by contrast, counts as a sale.

If costs in a year exceed revenue, the difference is added to the next year's costs. This is not a loss in the usual sense but a carry-forward of expenses, so supporting documents - exchange statements and bank payments - must be kept until the carry-forward is used up. Income in another currency is converted into zloty at the National Bank of Poland's average rate for the working day before the trade.

Situation	Calculation	Tax
Bought coins for $10,000, sold for $15,000	$5,000 × 19%	$950
Swapped one coin for another with a $3,000 gain	swap without cashing out	$0
In 2025 bought for $8,000, sold for $2,000; in 2026 sold for $9,000 with no new purchases	$6,000 of costs carried: $9,000 - $6,000 = $3,000 × 19%	$570
Paid $2,000 in crypto for a laptop; the coins cost $1,200	payment counts as a sale: $800 × 19%	$152
Crypto income of $400,000 a year, no other income	19% on $400,000 and a 4% levy on $140,000 above the threshold	~$82,000

Amounts in US dollars at the National Bank of Poland rate of 6 October 2026, tax rounded. The solidarity levy threshold is PLN 1,000,000, about $260,000.

Crypto income in Poland means 19%, cost tracking and a clean history for the bank

Mistakes are rarely about the rate and mostly about costs: people forget to carry forward costs that exceeded revenue, cannot prove the purchase price of coins bought years ago, and try to offset crypto income with share losses, although they are separate pots. We collect the trade history from all exchanges, calculate revenue and costs under Polish rules, prepare the return and a package for the bank when money is withdrawn from a foreign platform.

The cost of support depends on the number of trades and exchanges; a manager will calculate it in the chat.

Get a support quote

Mining and staking

Mined coins are taxed when sold for money, and the tax authority in its rulings usually does not accept electricity and equipment as costs of acquiring crypto. So a private miner effectively pays 19% on the whole revenue.

Industrial-scale mining is run as a business: income is then taxed under the chosen form of business taxation, and expenses are accounted for under it as well.

Staking rewards follow the same logic: they are taxed when sold for money, and the coins received have no purchase price. To avoid disputes with the tax office, record each reward with its date and number of coins.

Cashing out crypto and moving it to a bank

Crypto can be sold for zloty or euros through exchanges and services legally operating in the EU, and the money withdrawn to a Polish bank account. The withdrawal itself is not taxed: tax is based on the sale, not the transfer.

Polish banks check receipts from exchanges under anti-money laundering rules. A large transfer without a trade history may be held, with the bank asking for statements, the exchange agreement and proof of where the first coins came from.

Cash deals and exchanges through private individuals are legal, but proving the purchase price and source of funds is hardest for them, so for large sums it is better to use platforms that issue full statements.

Crypto account data sharing

Since 1 January 2026 an EU directive on crypto-asset data has applied: exchanges and providers collect clients' transaction data, and the first exchange between tax authorities will take place in 2027. The Polish tax office will see residents' sales on platforms across the union and in countries that joined the standard of the Organisation for Economic Co-operation and Development.

This means past trades on foreign exchanges stop being invisible. If no returns were filed for them, it is safer to correct them yourself than to wait for a tax office request with penalties.

For those just moving to Poland the rule is simple: from the date of residence, all coin sales are Polish income and must be shown in the annual return.

Licences for crypto companies in Poland

Companies that exchange, hold or transfer clients' crypto operate in the EU under a crypto-asset service provider authorisation under the EU regulation on markets in crypto-assets. Before its full implementation, Poland kept a register of virtual currency activities at the tax administration.

For an international project without Polish clients a licence in another country, such as Estonia or the British Virgin Islands, is often more convenient, while a Polish company is set up for related business without handling clients' coins.

A Polish company's profit is taxed at 19%, with a 9% rate for small companies. More on the company registration in Poland page.

Murblz sets up crypto companies and licences in these services: crypto licence in Estonia, BVI company with a virtual asset service provider licence, company registration in Poland.

This topic in other countries

Crypto tax in other countries:

Taxes, relocation and business in this country:

Where crypto is not taxed at all is covered in countries with no crypto tax.

FAQ

What is the crypto tax in Poland in 2026?

19% on the difference between revenue from selling coins and the documented costs of buying them. With total income above PLN 1 million, about $260,000, a 4% solidarity levy applies to the excess.

Is swapping one crypto for another taxed in Poland?

No. Tax arises only on a sale for money, payment for goods and services or receipt of property rights. A coin-to-coin swap is not taxed.

What if crypto costs exceed revenue in a year?

The difference is added to the next year's costs. Purchase documents must be kept until the carry-forward is used up.

Can share losses reduce the crypto tax?

No. Crypto income is calculated separately from other capital income, and losses in one pot do not reduce income in the other.

When is the crypto tax return due in Poland?

The capital income return is filed and the tax paid by 30 April of the following year. Costs must be reported even if there were no sales in the year, otherwise they cannot be carried forward.

Is staking taxed in Poland?

Rewards are taxed at 19% when sold for money, and they have no purchase price. Record each reward with its date and number of coins.

Is there a long-term holding relief for crypto in Poland?

No. The holding period does not affect tax: coins bought several years ago are taxed the same as recent ones.

Will the Polish tax office learn about trades on a foreign exchange?

From 2026 EU exchanges collect clients' transaction data, and exchange between tax authorities starts in 2027. Polish residents' trades will become visible to the tax office.

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Crypto tax in Poland in 2026

Who pays crypto tax in Poland

How to calculate crypto income

Mining and staking

Cashing out crypto and moving it to a bank

Crypto account data sharing

Licences for crypto companies in Poland

This topic in other countries

FAQ

Don’t want to figure this out alone?

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