PIT-38 — form, instructions, downloadable PDF and online filing

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(18) (for tax year 2024 and later). The form covers section C (securities sales), section D (capital gains tax calculation), section G (foreign dividends), section J (optional 1.5% OPP request), and the PIT/ZG attachment for foreign-sourced share income. 1 „Aktualny formularz PIT-38 (18)”3 „podatek dochodowy wynosi 19% uzyskanego dochodu”4 „z dywidend ... pobiera się 19%”

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).5 „nie może przekroczyć 50% wysokości tej straty”

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. 1 „Aktualny formularz PIT-38 (18)”

PIT-38 form sections

• Section C — proceeds and costs from the sale of securities (art. 30b sec. 1). Foreign broker data goes to lines 22 (other proceeds) and 23 (costs of obtaining income).3 „podatek dochodowy wynosi 19% uzyskanego dochodu”
• Section D — 19% tax calculation on income, deduction of prior-year losses, and foreign tax paid (proportional credit).3 „podatek dochodowy wynosi 19% uzyskanego dochodu”5 „nie może przekroczyć 50% wysokości tej straty”
• Section G — flat 19% tax on foreign dividends (art. 30a), with credit for withholding tax limited to the double-tax treaty (UPO) rate.4 „z dywidend ... pobiera się 19%”
• Section J — optional 1.5% OPP request: KRS number, requested amount, detailed purpose, and consent.
• PIT/ZG attachment — per-country C.3 rows for foreign share income and related foreign tax; dividends stay in Section G by default.

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 sections C-G, payment summary, section J OPP fields, and the PIT/ZG C.3 attachment. Copy them into e-Urząd Skarbowy.

PIT-38 — downloadable form, template, printable version

Form version in force: PIT-38(18) (for tax year 2024 and later). Download the official form, template and printable version from the Ministry of Finance: 1 „Aktualny formularz PIT-38 (18)”

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 § 1 and § 1a Tax Ordinance — rounding rules for bases and tax amounts.

• 1 podatki.gov.pl - formularze PIT
• 2 podatki.gov.pl - PIT-38 za 2025 rok
• 3 Ustawa o PIT, art. 30b
• 4 Ustawa o PIT, art. 30a
• 5 Ustawa o PIT, art. 9 ust. 3
• 6 Ordynacja podatkowa, art. 63