PIT-38
PIT-38 calculator for XTB investors
Check the numbers before you file. portfoliomanager builds a PIT-38 estimate from your XTB exports: revenue, costs and income from sales, tax on foreign dividends, and losses you can still deduct.
How the estimate is calculated
- Sales come from the Closed Positions sheet, each with its own purchase price and date.
- Revenue and cost are converted to PLN at the NBP table A rate from the last business day before the sale and before the purchase.
- Income is revenue minus cost, and tax is 19% of the income rounded to whole złoty.
- Losses from the previous five years can be deducted, up to half of each year's loss per year.
- Foreign dividends: 19% of the gross amount minus the tax withheld abroad, credited up to 19%.
Which accounts count
Standard accounts in PLN, USD and EUR. IKE and IKZE accounts are excluded, because gains there are not reported in PIT-38 as long as the account rules are kept.
Shares and ETFs are listed separately from derivatives such as CFDs, the way the form splits them.
The demo year 2025
For the demo portfolio the estimate shows PLN 24,576.56 of revenue, PLN 14,319.76 of costs and PLN 10,256.80 of income, which gives PLN 1,949 of tax. Foreign dividends add PLN 16 to pay after the credit for tax withheld in the US.
Check it against your PIT-8C
XTB sends a PIT-8C with its own totals. Small differences usually come from rounding, corporate actions or fees. Every transaction in the estimate is listed with the rates used, so you can find the line that differs.
Questions
Does it fill in the PIT-38 form?
No. It shows the amounts that go into the form. You still file through e-Urząd Skarbowy or your own software.
Is this tax advice?
No. It is an estimate based on the data in your exports. For anything unusual, such as mergers or inherited shares, check with a tax adviser.
Which years are covered?
Every year that appears in the exports you upload, from the oldest closed position to today.
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