What is PIT-ZG?
PIT-ZG is an attachment to the annual tax return (e.g., PIT-38) used to report income earned abroad. It is required when an investor uses foreign brokers or receives dividends from foreign companies.
PIT-ZG is not a separate form - it is an attachment to PIT-38. Both forms are submitted together by April 30.
Tip: PIT-ZG shows details of foreign income broken down by country. PIT-38 shows overall income (Polish + foreign).
When do you need PIT-ZG?
You must attach PIT-ZG to PIT-38 when:
- You trade through a foreign broker (e.g., Interactive Brokers, Trading 212, DEGIRO)
- You receive dividends from foreign companies (USA, UK, Germany, etc.)
- You earn income from financial instruments listed on foreign exchanges
Important: If you only use Polish brokers (e.g., XTB, mBank eMakler) and trade only on the WSE, you do not need PIT-ZG. PIT-38 is sufficient.
How to fill in PIT-ZG?
In the PIT-ZG attachment you need to provide:
- 1Country of income - each country separately
- 2Revenue amount in original currency and in PLN
- 3Cost of revenue amount
- 4Tax paid abroad - if applicable
Tip: Our calculator automatically identifies transactions requiring PIT-ZG and prepares a summary by country.
Avoiding double taxation
Poland has concluded double taxation avoidance agreements with many countries. Thanks to this, tax paid abroad can be deducted from the tax due in Poland.
Read more about foreign tax deduction →Foreign dividends in PIT-ZG
Foreign dividends require self-reporting. You must report them in PIT-38 along with the PIT-ZG attachment.
Read more about foreign dividends →Foreign brokers and PIT-ZG
If you use foreign brokers, all transactions require PIT-ZG.
See all export instructions →FAQ
When do I need to file PIT-ZG?
PIT-ZG is filed as an attachment to PIT-38 when you earn income from foreign securities. The deadline is the same as PIT-38 — April 30.
Does PIT-ZG only apply to US stocks?
No, PIT-ZG covers all foreign income — US stocks, European ETFs, UK dividends, cryptocurrencies on foreign exchanges.
How to avoid double taxation?
Poland has double taxation treaties with many countries. Tax paid abroad is deducted using the proportional deduction method.
Does your calculator auto-generate PIT-ZG?
Yes, the calculator automatically identifies foreign transactions by ISIN and generates country-by-country income breakdown for PIT-ZG.
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Ready to file PIT-ZG?
Our calculator automatically identifies foreign income and prepares a summary for PIT-ZG by country.