What is PIT-38?

PIT-38 is the tax return filed by individuals who realized income from the sale of securities (shares, ETFs, bonds) or received foreign dividends. The current version in force is PIT-38(17) (for tax year 2024 and later). The form covers section C (securities sales), section D (capital gains tax calculation), section G (foreign dividends), and the PIT/ZG attachment for foreign-sourced income.

Who files PIT-38?

• You sold shares, ETFs or other securities outside of a business activity.
• You invest with a foreign broker (Interactive Brokers, XTB, Trading 212, IBI Capital) and will not receive a PIT-8C — you are responsible for reporting the income yourself.
• You received foreign dividends — they must be reported in section G, even if the broker withheld tax at source.
• You realized a capital loss — worth declaring, since it reduces tax in the following 5 years (art. 9 sec. 3 PIT Act).

Deadlines — PIT-38 for 2025 and subsequent years

The filing deadline and tax payment date is April 30 of the year following the tax year. PIT-38 for 2025 must be filed by 30.04.2026. The form is submitted electronically (e-Urząd Skarbowy, e-Deklaracje) or on paper at the competent tax office.

PIT-38 form sections

• Section C — proceeds and costs from the sale of securities (art. 30b sec. 1). Foreign broker income goes to line 22 (other proceeds).
• Section D — 19% tax calculation on income, deduction of prior-year losses, and foreign tax paid (proportional credit).
• Section G — flat 19% tax on foreign dividends (art. 30a), with credit for withholding tax limited to the double-tax treaty (UPO) rate.
• PIT/ZG attachment — mandatory for foreign income; splits proceeds and tax per country.

How to fill in PIT-38 step by step

1. Import broker data (Interactive Brokers CSV, IBI Capital PDF) or add transactions manually on the Data page.
2. Review the NBP exchange rates — kloPIT automatically fetches the mid-rate from the last business day before each transaction.
3. Optionally fill in prior-year losses — up to 50% of a yearly loss, for 5 subsequent years.
4. Review the summary on the Dashboard — gains, dividends, withholding tax, currency exposure.
5. Open the Tax Form — kloPIT shows ready values for PIT-38 lines 20–49 and the full PIT/ZG attachment. Copy them into e-Urząd Skarbowy.

PIT-38 — downloadable form, template, printable version

Form version in force: PIT-38(17) (for tax year 2024 and later). Download the official form, template and printable version from the Ministry of Finance:

Legal basis

• Art. 30a PIT Act — flat-rate tax on dividends and other capital income.
• Art. 30b PIT Act — taxation of income from the sale of securities (19% rate).
• Art. 9 sec. 3 PIT Act — prior-year loss deduction (up to 5 years, max 50% per year).
• Art. 63 § 1a Tax Ordinance — rounding rules for tax amounts.