Complete PIT-ZG Guide 2026 for Polish investors abroad

What is PIT-ZG?

PIT-ZG is an attachment to the annual return (e.g., PIT-38) that reports income earned abroad and the tax paid there — one per country. An investor files it for gains from selling foreign securities, derivatives or crypto (art. 30b ust. 5a/5b and 5e/5f). Foreign dividends do not go into it.

PIT-ZG is not a separate form - it is an attachment to PIT-38. Both forms are submitted together by April 30.

When do you need PIT-ZG?

You must attach PIT-ZG to PIT-38 when:

• You sell securities of foreign companies or funds — usually through a foreign broker (e.g., Interactive Brokers, Trading 212, DEGIRO)
• You earn a gain abroad from selling crypto
• You earn income from financial instruments listed on foreign exchanges

Tax Calendar — all deadlines →

How to Fill Out PIT-ZG Step by Step in e-PIT

Below is a detailed guide to filling out the PIT-ZG attachment in the e-PIT system. Field numbers correspond to the PIT/ZG form for tax year 2025:

1. 1Add PIT-ZG attachment — in e-PIT while filling out PIT-38, click "Add attachment" → "PIT/ZG". Submit a separate PIT-ZG for each country.
2. 2Part A — Identification (Pos. 1–5) — tax identifier, surname, first name and date of birth (filled in automatically from PIT-38).
3. 3Part B — Country (Pos. 6–7) — the name of the country where the income arose and its code (e.g., US for the USA, IE for Ireland, DE for Germany).
4. 4Part C.3 — Pos. 29 — the art. 30b ust. 5a and 5b income earned in that country: proceeds from selling securities and derivatives minus costs (FIFO, commissions), in PLN. The form has no separate fields for proceeds and costs.
5. 5Pos. 30 — the tax paid in that country on the pos. 29 income, in PLN, before the credit limit is applied. For US shares usually 0 — the US does not tax non-residents on gains from selling shares.
6. 6Pos. 31–32 — the same for crypto: the art. 30b ust. 5e and 5f income and the tax paid abroad on it.
7. 7Dividends do not go into PIT-ZG — foreign dividends and interest, and the withholding tax on them, are reported only in section G of PIT-38 (pos. 47–49).
8. 8Repeat for each country — if you have income from the US and Ireland, submit two separate PIT-ZG attachments. The calculator prepares a breakdown 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.

Foreign dividends and PIT-ZG

You report foreign dividends yourself in section G of PIT-38 — without PIT-ZG. The attachment covers only art. 30b income: gains from selling securities, derivatives and crypto earned abroad.

Foreign brokers and PIT-ZG

It is not the broker that decides PIT-ZG but the country the income comes from. Selling Polish shares through a foreign broker is Polish income — no PIT-ZG. Selling foreign shares is foreign income — with a PIT-ZG for that country.

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 gains from sales earned in any country — US stocks, European ETFs, derivatives, crypto. It does not cover dividends or interest, which you report only in section G of PIT-38.

• 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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