Bitcoin in Poland: rules, tax and how it's priced
In Poland bitcoin is quoted in zloty per 1 BTC (BTC/PLN), and small amounts are often given as a fraction of a bitcoin or in satoshis (100 million sats = 1 BTC). The figures on this page are the international BTC/USD price converted at today's USD/PLN exchange rate, before exchange fees, spreads and any local premium.
Is bitcoin legal in Poland? MiCA and the KNF
Owning and trading bitcoin is legal in Poland, but it is not legal tender. Until now crypto businesses have only had to enter a register of virtual currency activity kept by the tax administration under anti-money-laundering law. The EU's Markets in Crypto-Assets Regulation (MiCA) applies directly in Poland, but Poland is one of the last EU countries without the national law needed to apply it. The government's bill would make the Polish Financial Supervision Authority (KNF) the licensing authority and supervisor, but President Karol Nawrocki vetoed it in December 2025, February 2026 and June 2026, and in early September 2026 the Sejm fell 25 votes short of overriding the third veto. The government then announced a fourth version, expected to go to the cabinet in October 2026, and the President has put forward his own bill. As of October 2026 no law had been passed. Without the law the KNF cannot grant MiCA licences, so since MiCA's transitional period ended (on 1 July 2026 at the latest) Polish customers have mainly been served by providers authorised in other EU countries.
How is bitcoin taxed in Poland?
Income from disposing of virtual currencies is taxed at a flat 19%. A taxable disposal is exchanging bitcoin for zloty or another legal currency, or using it to pay for goods, services or property rights. Swapping one cryptocurrency for another is not taxed, and neither is moving coins between your own wallets. Taxable income is the proceeds minus documented costs of buying and selling the crypto; costs not used in one year carry forward to later years, and you must report them even in a year with no sales. Crypto income is declared separately on the PIT-38 return by 30 April of the following year and cannot be combined with gains on shares or other capital income. Taxpayers whose total income exceeds PLN 1 million may also owe the solidarity levy.
Buying bitcoin in Poland and DAC8
Poles buy bitcoin in zloty through exchanges, brokers and apps, most of them now authorised under MiCA in other EU countries such as Malta, Austria or Luxembourg. Check the ESMA register before opening an account, and note that complaints about a foreign-licensed provider go to its home regulator rather than the KNF. Officials have pointed to the case of the Polish exchange Zondacrypto, which was accused of mishandling customer funds, as a reason domestic supervision is needed. Tax reporting is already in place: Poland's DAC8 law, signed by the President on 11 March 2026, requires crypto-asset service providers to report users' transactions from 1 January 2026, and the National Revenue Administration (KAS) will also receive data from platforms in other EU countries, starting with 2026 data in 2027.
Legal and tax information last reviewed October 2026. Crypto rules change quickly — check with the regulator or tax authority, or a qualified adviser, before acting. This is not tax, legal or investment advice.