What are the consequences of not filing PIT-38?
Failure to file PIT-38 by the statutory deadline (April 30 of the following year) constitutes a prohibited act under Art. 54 of the Fiscal Penal Code (KKS). The penalty depends on the amount of tax evasion — the higher the arrears, the more severe the consequences. The obligation to file PIT-38 applies to anyone who earned income from capital gains (stocks, ETFs, cryptocurrencies, dividends) — even if they only incurred losses.
Fiscal misdemeanor vs fiscal crime
The key threshold is 5 times the minimum wage. In 2026, the minimum wage is 4,806 PLN gross, so the threshold is 24,030 PLN. Below this threshold, the act is classified as a fiscal misdemeanor; above — as a fiscal crime (Art. 53 § 3 KKS).
- Fiscal misdemeanor (arrears up to 24,030 PLN): fine, no conviction, no criminal record entry
- Fiscal crime (arrears above 24,030 PLN): fine in daily rates, entry in the National Criminal Register
- High-value fiscal crime (above 961,200 PLN): fine or imprisonment up to 5 years, or both
How much is the fine in 2026?
The fine amount depends on the type of offense. 2026 rates (with minimum wage of 4,806 PLN):
- Fiscal misdemeanor (court): from 480.60 PLN to 96,120 PLN (Art. 48 § 1 KKS)
- Fiscal misdemeanor (fine ticket): up to 24,030 PLN (Art. 48 § 2 KKS)
- Fiscal misdemeanor (penal order): up to 48,060 PLN (Art. 48 § 3 KKS)
- Fiscal crime: from 1,602 PLN to 46,137,600 PLN (Art. 23 § 1 and 3 KKS, daily rate: 160.20–64,080 PLN × 10–720 rates)
Can you go to prison for not filing PIT-38?
Imprisonment (from 5 days to 5 years) applies to fiscal crimes under Art. 54 § 1 KKS, i.e., when the evaded tax exceeds the misdemeanor threshold (24,030 PLN in 2026). In practice, courts impose imprisonment primarily for high-value evasion (above 500× minimum wage = 2,403,000 PLN, Art. 53 § 15 KKS). For a typical retail stock investor, the penalty is limited to a fine.
Twój e-PIT and foreign brokers
The Twój e-PIT system automatically accepts PIT-38 on April 30 if the taxpayer takes no action. However, it only contains data from PIT-8C from Polish brokers (XTB, mBank, Bossa). If you invest through a foreign broker (Interactive Brokers, DEGIRO, Revolut, Trading 212, eToro, Exante), Twój e-PIT will NOT include that income. Failure to supplement data about foreign transactions constitutes grounds for a penalty under Art. 54 KKS.
How to avoid the penalty?
The best way to avoid a penalty is to file PIT-38 on time. However, if the deadline has already passed, immediately file a voluntary disclosure (Art. 16 KKS) — a notification to the tax authority about committing a prohibited act. Voluntary disclosure protects against penalties, provided you file it BEFORE the tax office discovers the irregularity on its own. You must also file the overdue declaration and pay the tax due with interest.
This information is educational and does not constitute legal advice. Fine rates apply for 2026 and may change. In case of serious arrears, consult a tax advisor or attorney.
Frequently Asked Questions
What is the penalty for being 1 day late with PIT-38?
Even a 1-day delay constitutes a fiscal misdemeanor. The minimum fine is 480.60 PLN (1/10 of minimum wage). In practice, the tax office may impose a fine of several hundred to several thousand PLN depending on the tax arrears.
Do I have to file PIT-38 if I only had losses?
Yes. The obligation exists regardless of the financial result. Moreover, declared losses can be deducted from gains over the next 5 tax years (Art. 9 par. 3 PIT Act). Not filing PIT-38 means losing the right to deduct the loss.
What if I didn't know I had to file PIT-38?
Ignorance of the law does not exempt from liability. However, for first-time violations with low arrears, the tax office often settles for a fine ticket. File voluntary disclosure as soon as possible — it's the only way to avoid penalties after the deadline.