Stock Tax Calculator

Calculate the tax on shares and ETFs. Import your transaction history from your broker – automatic FIFO, currency conversion and a ready summary for PIT-38.

Calculate the tax on shares

CSV import from your broker

Full calculations after importing files in Import.

Tax on shares in Poland

Profits from selling shares and ETFs are taxed at 19% within PIT-38. The FIFO method applies. Long-term vs short-term – Poland has no holding-period preference; all capital gains are treated the same way.

Polish vs foreign shares — key differences

The tax is the same (19%), but settling foreign shares requires extra steps: converting amounts at the NBP average rate from the last business day before the transaction's settlement date (art. 11a ust. 1 i 2) and attaching PIT-ZG to PIT-38. What counts is the settlement date, not the trade date: usually T+2, and on US exchanges since 28 May 2024, T+1. The calculator performs these steps automatically.

Frequently asked questions

Is the tax on shares the same as on cryptocurrencies?
The rate is the same – 19% – and you report both kinds of income in PIT-38, but in separate parts and under different rules. Shares and ETFs go into part C/D: the cost of the securities sold is determined with the FIFO method, separately for each account (art. 30b ust. 7). Cryptocurrencies go into part E/F: FIFO does not apply, purchase expenses are a cost of the year in which they were incurred, and any excess of them carries over to the following years (art. 22 ust. 14–16). You cannot deduct losses from one part against income from the other.
Does the calculator support CSV import from a broker?
Yes. Import a CSV file from your broker – the system recognises the format, applies FIFO and generates a summary for PIT-38.
Do broker commissions reduce the tax?
Yes. Brokerage commissions – both on purchase and on sale – are tax-deductible costs (koszty uzyskania przychodu). They reduce your income, and therefore your tax.
What is the difference between Polish and foreign shares?
The rate is the same (19%). With foreign shares, two things are added. You also report the income from selling them in the PIT-ZG attachment – a separate one for each country. You convert foreign-currency amounts at the NBP average rate from the last business day before the transaction's settlement date (art. 11a): settlement usually takes place on the second business day after the trade (T+2), and on US exchanges since 28 May 2024 – on the first (T+1).
Do I have to file PIT-ZG for foreign ETFs?
Yes, if you sold units of an ETF registered abroad, e.g. an Irish one (its ISIN starts with IE). You report the income from the sale in PIT-ZG for the fund's country – the exchange or the broker does not decide this. You do not report ETF payouts (dividends) in PIT-ZG: they go into part G of PIT-38.

Polish vs foreign shares — key differences

Frequently asked questions

Is the tax on shares the same as on cryptocurrencies?

The rate is the same – 19% – and you report both kinds of income in PIT-38, but in separate parts and under different rules. Shares and ETFs go into part C/D: the cost of the securities sold is determined with the FIFO method, separately for each account (art. 30b ust. 7). Cryptocurrencies go into part E/F: FIFO does not apply, purchase expenses are a cost of the year in which they were incurred, and any excess of them carries over to the following years (art. 22 ust. 14–16). You cannot deduct losses from one part against income from the other.

Does the calculator support CSV import from a broker?

Yes. Import a CSV file from your broker – the system recognises the format, applies FIFO and generates a summary for PIT-38.

Do broker commissions reduce the tax?

Yes. Brokerage commissions – both on purchase and on sale – are tax-deductible costs (koszty uzyskania przychodu). They reduce your income, and therefore your tax.

What is the difference between Polish and foreign shares?

The rate is the same (19%). With foreign shares, two things are added. You also report the income from selling them in the PIT-ZG attachment – a separate one for each country. You convert foreign-currency amounts at the NBP average rate from the last business day before the transaction's settlement date (art. 11a): settlement usually takes place on the second business day after the trade (T+2), and on US exchanges since 28 May 2024 – on the first (T+1).

Do I have to file PIT-ZG for foreign ETFs?

Yes, if you sold units of an ETF registered abroad, e.g. an Irish one (its ISIN starts with IE). You report the income from the sale in PIT-ZG for the fund's country – the exchange or the broker does not decide this. You do not report ETF payouts (dividends) in PIT-ZG: they go into part G of PIT-38.