FAQ

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.

kloPIT supports CSV import from Interactive Brokers, PDF import from IBI Capital (ESPP/RSU), CSV import from Charles Schwab, and manual entry for any other broker.

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. 1 „z ostatniego dnia roboczego poprzedzającego dzień uzyskania przychodu”

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. 2 „Rozliczenie przychodów następuje metodą FIFO”

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. 1 „z ostatniego dnia roboczego poprzedzającego dzień uzyskania przychodu”

For each dividend, kloPIT caps the creditable foreign withholding tax at the lower of the Polish domestic rate (19%) and the bilateral tax-treaty (UPO) rate for the issuer's country — for example 15% for US, Germany, France, and Netherlands, or 10% for the UK and Japan. Countries without a mapped treaty fall back to the 19% domestic cap. Any excess withholding on one dividend cannot reduce tax due on another dividend, and excess above the treaty rate is never deductible in Poland — recover it from the foreign tax authority if needed. 3 „z dywidend ... pobiera się 19%”

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, dividend tax summary in Section G, payment summary, and the optional OPP request in Section J. It also builds PIT/ZG C.3 values per country for share income, using ISIN country mapping and reusing dividend ISIN mappings for the same symbol when needed. 4 „podatek dochodowy wynosi 19% uzyskanego dochodu”3 „z dywidend ... pobiera się 19%”7 „automatycznie dołączy do zeznania załącznik PIT/ZG”

Fields marked as rounded to full PLN, such as the tax base and tax due, use standard mathematical rounding. PIT-38 fields shown in zł/gr, including Section C totals and payment summary lines 51-52, keep grosz precision. Dividend flat-tax difference fields are rounded up to full grosz where required by the form rules. 5 „zaokrągla się do pełnych złotych”

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.

Yes, if you sold securities or other PIT-38 assets during the year, a loss is still reported in PIT-38. Reporting it matters because Polish rules can let you carry the loss forward for the next 5 tax years within the annual deduction limits. 6 „nie może przekroczyć 50% wysokości tej straty”