PIT-8C — What It Is and How to Use It
PIT-8C is a tax information form that a Polish broker (e.g. XTB, mBank eMakler) sends by the end of February. It contains data on your stock-market transactions — but it is not always enough to fully file your PIT-38.
What is PIT-8C?
PIT-8C is an information form (not a tax return) that a Polish brokerage house sends to you and to the tax office. It summarises the revenue and costs from your stock-market transactions for a given tax year. You receive it by the end of February for the previous year.
PIT-8C — what exactly does it contain?
For an investor the most important part is part D: information on revenue from the paid disposal of securities, derivative financial instruments, shares in companies (stock) and from exercising the rights attached to them. In it, the broker reports revenue and costs separately for each type — securities, derivatives, etc. — and in the „Razem” (Total) row the total revenue (pos. 35) and total costs (pos. 36). Costs are mainly the purchase prices of the securities sold and brokerage commissions. You work out the income or loss yourself in PIT-38. PIT-8C covers only closed transactions — if you bought shares but did not sell them in a given year, they will not appear on this form. The form also contains the details of the withholding agent (płatnik — the brokerage house) and of the taxpayer, and the tax year it relates to. Every Polish broker uses the same official PIT-8C template, so whether you use XTB, mBank eMakler or BM Millennium, the layout of the form will be identical.
Which brokers send PIT-8C?
PIT-8C is issued only by Polish brokerage houses: XTB, mBank eMakler, Pekao, BM Millennium, ING, BNP Paribas and others. Foreign brokers (Revolut, Interactive Brokers, Trading 212, DEGIRO, eToro) do NOT issue PIT-8C — you have to collect the data from the broker reports yourself.
How to download PIT-8C from your broker?
Every Polish brokerage house makes PIT-8C available electronically — usually in the client panel, in the tax documents section. The document appears by the end of February for the previous tax year. Here is how to download PIT-8C from the most popular brokers:
XTB
XTB: Log in to the xStation client panel, go to the Documents or Tax reports section, find the PIT-8C for the relevant year and download the PDF. XTB also sends PIT-8C by traditional mail and by e-mail. If you cannot see the document after 1 March, contact customer service.
mBank eMakler
mBank eMakler: Log in to the transaction service, go to the eMakler tab, select Tax reports or Documents and download PIT-8C in PDF format. The document is available both in the mobile app and in the web version.
BM Millennium
BM Millennium: Log in to Millenet, go to the Brokerage Office (Biuro Maklerskie) section, then Tax documents, and download PIT-8C. Millennium makes the form available electronically and also sends it to your correspondence address.
Pekao CDM
Pekao CDM: Log in to the CDM Pekao service, go to the Documents section, then Tax information, and download PIT-8C for the selected year. If you have problems, you can call the broker's helpline.
How to use PIT-8C for PIT-38?
You carry the amounts from PIT-8C over to the first row of part C of PIT-38: total revenue from pos. 35 of PIT-8C to field C.20, total costs from pos. 36 to field C.21 (you may add costs the broker did not report, if you have documents for them). If you only have a Polish broker, this is usually enough. Transactions with a foreign broker are added in the „Inne przychody” (Other revenue) row (C.22, C.23).
Receive PIT-8C
By the end of February from your Polish broker
Import data
CSV from the broker or manually from PIT-8C
Calculate tax
The calculator applies FIFO and NBP rates
File PIT-38
A ready summary for your tax return
PIT-8C → PIT-38: field mapping
One of the most frequent questions is: which amounts from PIT-8C go into PIT-38? The table below shows the field mapping according to the Ministry of Finance brochure for PIT-38.
| PIT-8C field | PIT-38 field | What to enter |
|---|---|---|
| Pos. 35 — Total revenue | C.20 — Revenue (PIT-8C row) | The total revenue from part D. In e-PIT the tax office fills in C.20 based on the PIT-8C from the broker — check that the amount matches. On the paper form, copy pos. 35 into C.20. |
| Pos. 36 — Total costs | C.21 — Costs (PIT-8C row) | Purchase costs of the securities sold + brokerage commissions. You may add to C.21 costs the broker did not report, if you have documents for them. In e-PIT the tax office fills in C.21 itself. |
| Revenue − costs | C.28 (Income) or C.29 (Loss) | Fields C.28 and C.29 are calculated automatically from the total row (C.26 minus C.27). Revenue exceeds costs → income in C.28. Costs exceed revenue → loss in C.29. |
Note: if you have several PIT-8C forms from different brokers, ADD UP the amounts from pos. 35 and from pos. 36 before entering them in C.20 and C.21. Transactions from a foreign broker (without PIT-8C) go in the „Inne przychody” (Other revenue) row (C.22/C.23) — field C.26 (total revenue) adds up both rows automatically.
I have several PIT-8C forms from different brokers — what now?
Many investors use several Polish brokerage houses at once — for example XTB for trading foreign shares and mBank eMakler for trading on the WSE (GPW). In that case you will receive a separate PIT-8C from each broker. The key rule: in PIT-38 you enter the COMBINED amounts from all PIT-8C forms in the first row of part C (C.20/C.21). You do not file a separate PIT-38 for each broker — there is one tax return in which you add up revenue and costs from all sources. Example: if XTB shows revenue of 30,000 PLN and costs of 25,000 PLN, and mBank eMakler shows revenue of 15,000 PLN and costs of 13,000 PLN, in PIT-38 you will enter: C.20 = 45,000 PLN (sum of revenue from PIT-8C), C.21 = 38,000 PLN (sum of costs from PIT-8C). In e-PIT the tax office fills in these fields automatically — you only need to verify the amounts. Our calculator automatically combines transactions from all imports — just import the CSV files from each broker one after another. The system will add up the revenue and costs itself, apply the FIFO method to match costs and prepare ready-made amounts for PIT-38.
PIT-8C and a foreign broker — what you need to know
Foreign brokers such as Interactive Brokers (IBKR), Revolut, Trading 212, DEGIRO or eToro do NOT issue PIT-8C. Why? The obligation to issue PIT-8C rests on Polish withholding agents (płatnicy) — brokerage houses and institutions that keep securities accounts. A foreign broker is not one of them (although data on your account may reach the Polish tax administration through the automatic exchange of information under CRS). The entire filing obligation therefore rests with you. You have to collect the transaction data yourself, convert foreign-currency amounts to PLN at the NBP average rate from the last business day before the settlement date of the transaction, apply the FIFO method to determine costs and enter the results in PIT-38 and — for income from abroad — in the PIT/ZG attachments. How do you do it in practice? Interactive Brokers: generate a Flex Query or Activity Statement in CSV format → import it into the calculator. Revolut: download the annual investment account statement (CSV) from the app → import it. Trading 212: History → Export → CSV → import it. DEGIRO: account overview (Account Overview) → CSV → import it. The calculator will convert currencies at NBP rates, apply FIFO and prepare PIT-38 and PIT/ZG.
How to report a foreign broker?What if I don't have PIT-8C?
Foreign brokers do not issue PIT-8C. Instead, you export a transaction report (CSV or Flex Query) and import it into the calculator. The system will apply FIFO, convert currencies at NBP rates and prepare the data for PIT-38 and — when the income comes from abroad — for the PIT/ZG attachments.
Import a broker reportWhat does PIT-8C NOT contain?
PIT-8C does not cover all investment revenue. Here is what is NOT on this form, even if you use a Polish brokerage house: Dividends from Polish companies — the 19% tax is collected by the withholding agent (płatnik) on payment and that completes the settlement; you do not report them in PIT-38. Exception: foreign dividends (you settle these yourself in section G). IKE and IKZE accounts — transactions on an Individual Retirement Account (IKE) and an Individual Retirement Savings Account (IKZE) do not appear in PIT-8C. Crypto — revenue from crypto is not reported in PIT-8C; you settle it in part E/F of the PIT-38 form. Interest on savings accounts — interest on deposits and term deposits is subject to a 19% flat-rate tax, the "Belka tax" (podatek Belki), which the bank collects. It does not appear in PIT-8C.
Example: from PIT-8C to PIT-38 step by step
Suppose you invest through XTB on the WSE (GPW). In February 2026 you receive PIT-8C for 2025. In part D, in the „Razem” (Total) row, it shows: pos. 35 (revenue) = 45,000.00 PLN — the sum of the proceeds from selling shares in 2025; pos. 36 (costs) = 38,000.00 PLN — the purchase prices of the shares sold plus brokerage commissions. How do you carry this over to PIT-38? Step 1: Open PIT-38 in e-Urząd Skarbowy at podatki.gov.pl. Step 2: Go to part C. Step 3: Check that field C.20 (revenue from PIT-8C) shows 45,000.00 PLN — in e-PIT the tax office enters this amount based on the PIT-8C from XTB. Step 4: Check field C.21 (costs from PIT-8C) — it should be 38,000.00 PLN. Step 5: Field C.28 (income) is calculated from the total row: C.26 − C.27 = 45,000 − 38,000 = 7,000.00 PLN. Step 6: In part D, the 19% tax on the base (D.31 = 7,000 PLN) is 1,330.00 PLN (field D.33). You pay this amount by 30 April. If you incurred a stock-market loss in previous years and reported it in PIT-38, you deduct it in field D.30, which reduces the tax base (D.31) and the tax (D.33/D.35).
Frequently asked questions
When does the broker send PIT-8C?
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By the end of February of the year following the tax year (art. 39 ust. 3 of the PIT Act).
Is PIT-8C enough to file PIT-38?
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Only if all your investments were made through a Polish broker. If you also have an account with a foreign broker (Revolut, IBKR, Trading 212), PIT-8C will not include those transactions — you have to add them separately.
Can I file PIT-38 without PIT-8C?
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Yes. You import the broker report (CSV, Flex Query) into the calculator — the system calculates the tax automatically, without needing PIT-8C.
What if PIT-8C contains errors?
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If you notice inaccuracies in PIT-8C, ask the brokerage house for a correction — the broker should issue a corrected information form. If the correction does not arrive before 30 April, file PIT-38 on time with the amounts you can document, and after you receive the corrected PIT-8C, file an amended return if necessary.
Does PIT-8C cover crypto?
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No. Revenue from trading crypto is not reported in PIT-8C. You settle crypto yourself in section E/F of the PIT-38 form, based on your own transaction data from crypto exchanges. A crypto broker does not issue PIT-8C.
PIT-8C vs PIT-11 — what is the difference?
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PIT-8C covers revenue from stock-market transactions (sales of shares, ETFs, derivatives) and is used to file PIT-38. PIT-11 covers revenue from employment, mandate contracts and specific-task contracts — it is used to file PIT-37 or PIT-36. These are two different information forms covering completely different sources of income. You may receive both in the same year.