Poland: virtual currencies in a box of their own, at 19%

From 1 January 2019 the sale of a virtual currency has its own box in Poland: 19% on the year's revenue less the documented cost of acquiring it, on PIT-38. An exchange of one virtual currency for another is no disposal, and costs above the year's revenue are carried into the next year instead of becoming a loss.

Source: art. 30b ust. 1a ustawy o PIT — „Od dochodów uzyskanych z odpłatnego zbycia walut wirtualnych podatek dochodowy wynosi 19 % uzyskanego dochodu”; art. 22 ust. 16; art. 23 ust. 1 pkt 38d (isap.sejm.gov.pl), od 2019 r.: Dz.U. 2018 poz. 2193