You should enter your Personal ID number (PESEL) if in 2025 you did not have a business registered in your name or special agricultural production activities, were not a registered taxpayer of value-added tax, and were not a payer of taxes or social and health insurance contributions.

If you are a foreigner and are required to file a tax return in Poland, as a rule you should enter your Personal ID number.

You use your TIN (Taxpayer Identification Number) if in 2025 you had a registered business, special agricultural production activities, were a registered taxpayer of value‑added tax, or acted as a payer (of social insurance contributions, health insurance, or taxes, e.g., related to employing a worker).

You should correct your tax return if:

• it contains arithmetic errors or obvious mistakes,
• you have completed it incorrectly or there are doubts as to whether the information it contains is correct.

Remember! The right to correct a tax return is suspended for the duration of tax proceedings or a tax inspection – to the extent covered by such proceedings or inspection.

You still have the right to submit a correction after the end of:

• a tax inspection,
• tax proceedings – to the extent not covered by a decision determining the amount of the tax liability.

If, in the course of tax proceedings concerning tax avoidance, you submit a correction to the return, submit together with the correction a justification of the reasons for its submission (Article 81b § 1a and § 1f of the Tax Ordinance Act).

In column "b" of part "C" of the PIT-38 return, report the income:

• shown in section D of the PIT-8C information for 2025;
• shown in section E of the PIT-8C information for 2025 to which Article 19 of the Act of 12 November 2003 amending the Personal Income Tax Act and certain other acts does not apply (Journal of Laws No. 202, item 1956, as amended);
• obtained in the territory of the Republic of Poland, for which no PIT-8C information has been prepared;
• obtained abroad (e.g. from the paid disposal of shares/stocks or from the subscription for shares/stocks in exchange for a non-cash contribution).

Please note that you are required to submit a PIT-38 return if, in 2025:

1. You earned revenue from:
   1. the paid disposal of: securities, lent securities (short selling), derivative financial instruments, shares (stocks) in companies, including the totality of rights and obligations in a company without legal personality that is a taxpayer of income tax, or shares in a cooperative,
   2. the subscription for shares (stocks) in companies or contributions in cooperatives in exchange for a non-cash contribution,
   3. exercising rights arising from securities or derivative financial instruments,
   4. the redemption, repurchase, buy-back or other extinguishment of participation units in capital funds,
      
      
2. You earned revenue or incurred revenue-earning costs from the paid disposal of virtual currencies. 

Remember that in the case of the paid disposal of securities (shares in companies or shares in a cooperative), the revenue arises at the moment when ownership of the securities (shares) is transferred to the buyer. This means that the revenue will arise even if you do not receive the amount due under the contract.

The revenue due from the exercise of rights arising from securities and the revenue from the exercise of rights arising from derivative financial instruments arises at the moment those rights are exercised.

You can include the following in your tax-deductible costs:

• expenditure incurred on the acquisition of the security that is disposed of for consideration (the cost is the unit price multiplied by the number of securities); and
• expenses incurred by you in the tax year related, for example, to the servicing of the account by a brokerage house (commissions paid on the purchase and sale of securities, costs related to maintaining or opening the account, transferring or depositing securities, etc.),
• expenses related to the acquisition or subscription of securities without the intermediation of a brokerage house, shares or the totality of rights and obligations in a joint-stock limited partnership (e.g. notarial fees), as well as interest and commissions paid on loans used to acquire securities, shares or the totality of rights and obligations in joint-stock limited partnerships.

If you have carried out the paid disposal of shares in a capital company, shares in a cooperative or securities acquired by you by way of inheritance, you may also include in revenue-earning costs the expenses incurred for their subscription or acquisition by the deceased. 

If you acquired shares in a company, shares in a cooperative or securities by way of donation, then, since you did not incur any expenditure on their acquisition, for tax purposes their acquisition price amounts to PLN 0.

Remember, however, that in the case of the disposal of securities acquired by way of donation, the income obtained from their disposal is exempt from taxation to the extent corresponding to the amount of inheritance and donation tax paid by you in respect of their acquisition. 

In the tax return, report the costs related to the revenue indicated in the PIT-8C information, as well as other costs incurred in connection with the acquisition of securities. Determine the amount of the costs on the basis of the documents in your possession that confirm the expenses incurred.

If you earned revenue from the disposal of shares acquired as part of an initial public offering, remember that such revenue may be exempt from tax under Article 21(1) (105a) of the PIT Act.

The exemption applies to shares subscribed for or acquired by you or by an heir after 31 December 2021 as a result of an initial public offering within the meaning of Article 4(5) of the Act of 29 July 2005 on Public Offering and the Conditions for Introducing Financial Instruments to an Organised Trading System and on Public Companies, provided that:

1. the paid disposal of those shares took place after the expiry of three years from the date on which the shares were admitted to trading on a regulated market or introduced into an alternative trading system within the meaning of the provisions of the Act of 29 July 2005 on Trading in Financial Instruments; and
2. the taxpayer or the deceased taxpayer who subscribed for or acquired those shares was not a related party to the company within the meaning of Article 23m(1)(4) of the Act during the two years preceding the date of subscription for or acquisition of those shares, respectively, by the taxpayer or the deceased taxpayer.

If you have documents confirming the expenses incurred for the acquisition and servicing of shares benefiting from the exemption, you may also report those costs.

The term "virtual currency" refers to a digital representation of value that is not:

1. legal tender issued by the National Bank of Poland, foreign central banks or other public administration bodies,
2. an international unit of account established by an international organisation and accepted by individual countries belonging to or cooperating with that organisation,
3. electronic money within the meaning of the Act of 19 August 2011 on Payment Services, 
4. a financial instrument within the meaning of the Act of 29 July 2005 on Trading in Financial Instruments, 
5. a bill of exchange or cheque
   , and is convertible in economic transactions into means of payment and accepted as a legal tender, and may also be stored or transferred electronically or traded electronically.

Revenue from the paid disposal of a virtual currency arises at the moment of its paid disposal, that is, upon the exchange of a given cryptocurrency:

• for legal tender,
• for goods,
• for services,
• for property rights other than virtual currency,
• as well as the settlement of other liabilities with virtual currency (Article 17 (1f) of the PIT Act).

Please note that you are required to submit a PIT-38 return if in 2025:

• you earned revenue from the paid disposal of a virtual currency,
• you incurred revenue-earning costs in the form of expenses incurred on the acquisition of a virtual currency – even if, in that tax year, you did not earn any revenue from the disposal of a virtual currency.

Tax-deductible costs from the sale of virtual currencies

Pursuant to Article 22 (14) of the PIT Act, revenue-earning costs from the paid disposal of a virtual currency include:

• documented expenses directly incurred by you for the acquisition of the virtual currency; and
• costs related to the disposal of the virtual currency by you, including documented expenses incurred by you in favour of entities that intermediate in the sale of those currencies.

Important! The provisions currently in force do not provide for the possibility of determining or settling a loss from the paid disposal of cryptocurrencies. However, if your expenses were higher than the revenue earned, you may deduct the unused costs from revenue in subsequent years.

If you earned revenue from monetary capital outside the territory of the country, it may also be subject to taxation.

Income is the difference between the revenue you earned and the costs of earning that revenue. If the revenue-earning costs are higher than the revenue, you are dealing with a loss, which you should also report in the return.

Revenue earned in foreign currencies must be converted into Polish zlotys using the average exchange rate of the National Bank of Poland as at the last business day preceding the day on which the revenue was earned.

If you report income from abroad and – in certain cases – also tax paid on income earned abroad, the Your e-PIT service will automatically attach the PIT/ZG annex to the return.

Flat-rate income tax on income referred to in Articles 29, 30 and 30a of the PIT Act

As a rule, the revenues referred to in Art. 29, 30 and 30a of the PIT Act, are subject to a flat-rate tax, which must be collected by the payer.

However, if this tax has not been collected by the payer, you should calculate it yourself. You can calculate the amount of the flat-rate tax by multiplying the amount of income by the flat-rate tax rate applicable to the income obtained and specified in the Act or double taxation agreement.

The flat-rate tax calculated on the income referred to in Article 30a (1) points 1-5 of the Act

In the PIT-38 return, you may report tax on revenue that you earned outside the country. If you earned revenue abroad from:

• interest on loans (except where granting loans is the subject of business activity);
•  interest and discount on securities;
• interest or other revenue from monetary funds accumulated in your account or in other forms of saving, holding or investing, operated by an entity authorised under separate regulations (except for monetary funds related to business activity carried out);
•  dividends and other revenue from participation in the profits of legal persons;
• income from participation in capital funds; calculate tax at the rate of 19%.

Tax paid abroad, referred to in Art. 30a (9) of the Act

If you earned the above-mentioned revenue (income) outside Poland, you are entitled to deduct from the calculated flat-rate tax on that revenue (income) an amount equal to the tax you paid abroad. However, this deduction may not exceed the amount of tax calculated on those revenues (income) using the 19% rate.

In the tax return for 2025, you may report a loss incurred in 2020, 2021, 2022, 2023 or 2024.

In the return prepared in the Twój e-PIT service, we present the carried-forward loss shown in the return for the previous year (currently for 2024). If you have carried-forward losses that have not been settled, you must indicate them yourself in the return.

You may deduct only losses incurred from revenue that, in the years 2020-2024, was subject to taxation:

• from the paid disposal of:
  • securities,
  • lent securities (short selling),
  • derivative financial instruments and from the exercise of rights arising therefrom,
  • shares in companies or shares in cooperatives
• from the subscription for shares (stocks) or contributions in cooperatives in exchange for a non-cash contribution other than an enterprise or an organised part thereof.

Remember! You can only settle a loss from the source from which it was incurred.

Pursuant to Art. 9 (3) of the PIT Act, you may deduct the amount of a loss from a source of revenue incurred in a tax year:

1. reduce the income obtained from that source in the five tax years immediately following one another, provided that the amount of the reduction in any of those years does not exceed 50% of the amount of that loss, or
2. reduce, on a one-off basis, the income obtained from that source in one of the next five consecutive tax years by an amount not exceeding PLN 5,000,000; the non-deducted amount may be settled in the remaining years of that five-year period, provided that the amount of the reduction in any of those years does not exceed 50% of the amount of that loss.

The tax rate is 19%

If you are subject to a limited tax liability in the territory of Poland (arising from a double taxation avoidance agreement), you may apply this rate provided that you document your place of residence for tax purposes with a certificate of residence.

The tax rate is 19%

If you are subject to a limited tax liability in the territory of Poland (arising from a double taxation avoidance agreement), you may apply this rate provided that you document your place of residence for tax purposes with a certificate of residence.

 The PIT-38 return for 2025 prepared on the basis of PIT-8C information (data held by the tax authorities) will be automatically accepted on 30 April 2026 11:59:59 p.m. if:

• you correctly filed PIT-8C information exists in the system;
• you are of legal age;
• you have not rejected the prepared return;
• and you have not filed the return in another way, for example on paper.

At the deadline for filing the return, you are not subject to settlement under PIT-38 and your return will not be automatically accepted if at least one of the following conditions applies:

• there is no PIT-8C information in the system;
• the PIT-8C information in the system is incorrect;
• you were a minor;
• you rejected the prepared return.

If you have a Large Family Card, please indicate this in your tax return. This information will allow you to receive your tax refund faster. However, please note that this is only possible if you submit your tax return by electronic means.

You can also include your telephone number or email in your tax return. This will allow the tax office contact you easily regarding your tax return. However, providing this information is not mandatory. You do not have to if you do not want to.

Information about attachments

If you earned income outside the country, you should attach PIT/ZG to the return.

After completing the relevant fields in the Twój e-PIT service, the attachment will be generated automatically.

If the return shows an overpayment, in this section you may indicate the account (other than one related to a business activity) to which the overpayment is to be refunded.

You may only specify an account of which you are the holder (co-holder). 

Remember! The account indicated updates the account previously reported to the tax office.