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PIT-38 — Polish Investment Tax Calculator

CI codecov GitHub release Python 3.10+ License: MIT

🇵🇱 Wersja polska

A command-line tool for calculating Polish income tax on stocks and cryptocurrency (PIT-38 form). It imports transaction history from popular brokers, converts foreign currencies to PLN using official NBP exchange rates, and computes your tax liability.

Supported Brokers

Broker Stocks Crypto
Revolut Yes Yes
E*Trade Yes
Binance Yes
Manual CSV Yes Yes

Quick Start

Install

pipx install pit-38

Or from source:

pipx install .

Calculate stock tax

pit38 stock -f transactions.csv -y 2025

Calculate crypto tax

pit38 crypto -f transactions.csv -y 2025

Import from broker

Convert your broker's export into the standardized CSV format:

pit38 import revolut-stock  -i revolut_export.csv -o transactions.csv
pit38 import revolut-crypto -i revolut_export.csv -o transactions.csv
pit38 import etrade         -i etrade_export.csv  -o transactions.csv
pit38 import binance        -i binance_export.csv -o transactions.csv

You can combine multiple files from different brokers:

pit38 stock -f revolut.csv -f etrade.csv -y 2025

Manual CSV format

You can also prepare transaction files manually. See the example formats:

Tax Rules

This calculator implements Polish tax law for capital gains (PIT-38). For a detailed description of the rules, see:

How It Works

  1. Import — broker plugins convert proprietary CSV exports into a standardized format
  2. Exchange — foreign currency amounts are converted to PLN using NBP average rates (table A) from the last business day before each transaction
  3. Calculate — stock profits use the FIFO method; crypto uses yearly cost/income aggregation
  4. Tax — 19% flat tax rate is applied, with automatic deduction of losses from previous years

Development

python3 -m venv .venv
source .venv/bin/activate
pip install -e ".[dev]"
pytest tests/

Disclaimer

This tool is provided for informational purposes only and does not constitute tax advice. Always verify your calculations with a qualified tax advisor before filing your PIT-38 declaration.


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