Crypto Tax in Poland

A structured summary of how individual crypto taxation works in Poland — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Poland

General Information

Default Framework

IFRS

Crypto Classification

Intangible Asset, Current Asset

Tax Year

Calendar Year (M12)

Functional Currency

PLN

FX Source (Reporting)

NBP

FX Source (Tax)

NBP

Transaction Rate

Daily Spot

Hyperinflationary

✗ No

Individual Tax — Regime

Tax Regime

Flat Tax

19% flat tax on crypto gains. Separate tax base (not aggregated with other income).

Tax Rate

19%

19% flat. Losses carried forward to next 5 years.

Individual Tax — Cost Basis

Measurement Basis

Historical Cost

Cost Method

FIFO

Method Electable

✓ Yes

Permitted Methods

FIFO, WAVG

Country Override

Standard

Individual Tax — Exemptions

CGT Exempt

✗ No

Holding Period

—

HP Benefit

—

Annual Exemption

—

Threshold Exemption

—

Individual Tax — Anti-Avoidance

Wash Sale

✗ Off

Same-Day Rule

✗ No

Superficial Loss

✗ No

Loss Restriction

Same type only

Loss Carryforward

5 years

See your own numbers for Poland

CryptaTax computes your gains, income and tax reports for Poland automatically across 90 blockchains and 49 exchanges.

Get started free

Is crypto taxed for individuals in Poland?

Poland applies a Flat Tax treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Poland use?

See the cost-basis section above for the default method and the alternatives Poland permits for individuals.

Other jurisdictions

Austria Belgium Bulgaria Croatia Cyprus Czechia Denmark Estonia Crypto Tax by Country →