Tax · Poland
Capital gains in Poland: the form, the rate, the deadline
Everything on this page applies to Poland only. The broker pages are different: an export file is the same wherever you live, so those work for any country.
The short version
Where a Polish return goes wrong
Losses from earlier years
A loss is deducted from later years’ profit. Two limits decide how much you actually deduct this year — and both are measured against the year the loss arose.
The half-cap taken against the remainder
US dividends
Tax on an American dividend is taken by the broker before the money reaches you. How much of it you may credit in Poland is decided by one form filed with that broker.
No W-8BEN, so 30 percent instead of 15
The NBP rate
Every foreign-currency amount is converted at one specific rate. Being two business days out changes the tax — and around New Year it changes which tax year the trade falls in.
The trade-date rate
FIFO per account
The same shares held at two brokers are two independent queues. Mixing them yields a different cost basis, a different income and a different tax — on identical trades.
One shared pile across all accounts
Crypto
Section E/F runs on entirely different rules from shares. Computing crypto the way you compute securities overstates the tax — sometimes several times over.
A December purchase left out because “it isn’t sold yet”
PIT/ZG
Foreign income is additionally declared on an attachment — one per country. Without it the return is incomplete even when the tax figure itself is right.
The attachment never filed
Deadlines
There is one deadline, and it does not depend on how many brokers you use or whether you traded abroad. Being late is not a catastrophe in itself — provided you know what to do.
Return filed, tax unpaid
Every claim on these pages is backed by working code, not by a retelling of the statute. Where the law is ambiguous we say so instead of picking the convenient reading.
Filing somewhere else?
Poland is the only jurisdiction we compute today. The broker pages still apply to you: reading an export is the same job everywhere, and that is half the work.