Ask a question →

International context and country guides

Forex taxes: choose the relevant jurisdiction

Tax residence, the instrument and the tax year determine which rules to check. Start with the international context, then use a guide for the relevant country.

Choose a task

What would you like to do?

Three short paths help you choose the right explanation. The complete topic list follows below.

Identify the relevant tax context

  1. Tax residence: international context and Polish examples
  2. Forex taxes in Poland — complete PIT-38 guide
  3. Forex tax: Poland and the United Kingdom compared

Prepare a Polish personal return

  1. PIT-8C in Poland: what your broker provides
  2. PIT-38 in Poland — 2025 form, records and payment
  3. Reporting and carrying forward a forex loss in Poland

Review a business or country change

  1. Poland: sole proprietorship or sp. z o.o. for trading?
  2. Tax emigration for a Polish forex trader
  3. CRS and FATCA — will a foreign broker report your account?

Start with your situation

  1. Establish tax residence under the relevant countries' rules and any applicable treaty.
  2. Identify the instrument and taxpayer: private investment, business, company or a prop-firm contract.
  3. Check the tax year, reporting currency, official conversion rules and filing obligations.

PIT-38, NBP conversions and ZUS are Polish rules. They are explained in the Poland guides below.

International reporting and residence context

CRS and FATCA — will a foreign broker report your account?9 min →Tax residence: international context and Polish examples16 min →

Poland and United Kingdom comparison

Forex tax: Poland and the United Kingdom compared9 min →

Poland: filing, companies and moving abroad

PIT-38 in Poland — 2025 form, records and payment10 min →How to file forex taxes in Poland — step by step9 min →Deductible costs on a PIT-38 forex filing in Poland9 min →Forex taxes in Poland: accountant or DIY filing?9 min →Reporting and carrying forward a forex loss in Poland11 min →PIT-8C in Poland: what your broker provides11 min →Forex from an office or from home — Polish tax deductions8 min →Trading through a Polish sp. z o.o.: CIT and total costs12 min →Tax emigration for a Polish forex trader11 min →Polish trader tax planning — what is legitimate in 202610 min →Polish trading company: does the 9% CIT rate apply?11 min →Is forex subject to transaction tax beyond PIT-38 in Poland?8 min →Forex income, unemployed status and health cover in Poland9 min →Prop-firm payouts: Polish tax classification9 min →Trader tools and VAT: the Polish rules8 min →Poland: sole proprietorship or sp. z o.o. for trading?11 min →Poland: when forex trading involves ZUS contributions9 min →Forex taxes in Poland — complete PIT-38 guide9 min →How to file forex on PIT-38 in Poland — the 2024 tax year15 min →Poland: Belka tax and filing forex profits9 min →

Official starting points for your country

OECD: country tax-residence information · United Kingdom: residence and foreign income · United States: FATCA information for individuals · Poland: PIT rates and limits

These are starting points for identifying applicable rules. This library does not provide a complete tax guide for every country.