kloPIT is a free, open-source tax calculator for Polish investors who need to file a PIT-38 form for income from foreign brokerage accounts. It helps you calculate capital gains and dividend taxes, taking into account currency conversions and FIFO cost basis accounting.

No. kloPIT is a tool to help you with calculations, but it is not official tax software and does not submit anything to the tax office. You are responsible for verifying the results and filing your PIT-38 and PIT/ZG forms yourself, for example, through the e-Urząd Skarbowy portal.

All data you import or enter is processed locally in your browser. Your financial information never leaves your computer and is not sent to any server.

Currently, kloPIT supports importing CSV activity statements from Interactive Brokers. We plan to add support for more brokers in the future. You can also add transactions manually.

kloPIT uses the official daily average exchange rates published by the National Bank of Poland (NBP). It automatically fetches the correct rate for the business day preceding each transaction.

Capital gains are calculated with the FIFO (First In, First Out) method required for pooled brokerage accounts. Each sell is matched to your oldest buy lots first. Cost basis includes buy price plus buy commission, while sell commission reduces proceeds.

Amounts in foreign currencies are converted to PLN using the NBP average rate from the last business day before the transaction date. Trades use rates for both trade amount and commission. Dividends and withholding taxes are also converted with their own applicable rates.

For dividends, foreign withholding tax is capped per dividend at 19% of that dividend amount in PLN. Any excess withholding on one dividend cannot reduce tax due on another dividend.

kloPIT maps results to PIT-38 fields step by step: proceeds and costs in Section C, tax base and capital gains tax in Section D, and dividend tax summary in Section G. It also builds PIT/ZG values per country from ISIN-based country mapping.

Tax base and final tax due fields are rounded to full PLN using standard mathematical rounding. Dividend tax fields are rounded up to full grosz where required by tax rules.

Sections E and F (crypto) and monthly flat-rate fields in sections H/I are currently placeholders in kloPIT and are set to zero. The app currently focuses on capital gains and foreign dividends for PIT-38 with PIT/ZG support.