Comparison at a glance
| Criterion | PIT-38 | PIT-ZG |
|---|---|---|
| Form type | Main form | Attachment |
| When needed? | Always with capital income | Only with foreign income |
| Income | Polish + foreign | Foreign only |
| Breakdown by country | No | Yes |
When do you need PIT-38?
PIT-38 is the main form for reporting income from capital gains. You must file it if:
- You trade shares, ETFs, or other financial instruments
- You receive dividends
- You trade cryptocurrencies
- You earn any capital income
When do you need PIT-ZG?
PIT-ZG is an attachment to PIT-38. You must include it if:
- You use foreign brokers (Interactive Brokers, Trading 212, DEGIRO, etc.)
- You receive dividends from foreign companies
- You trade on foreign exchanges
Important: PIT-ZG is not a separate form - it is an attachment to PIT-38. Both forms are submitted together by April 30.
Key differences
Form purpose
PIT-38: Main form for all income from capital gains (Polish and foreign).
PIT-ZG: Attachment only for foreign income, showing details broken down by country.
When required?
PIT-38: Always when you have investment income (shares, ETFs, cryptocurrencies, dividends).
PIT-ZG: Only when you have foreign income (foreign brokers, foreign exchanges).
How to fill in both forms?
Need help with your tax filing?
Our calculator automatically prepares summaries for PIT-38 and PIT-ZG. Just import files from your brokers - the system will do the rest.