Rules checked: October 8, 2026
Prop trading tax in Poland in short: if you have no company, you report prop firm payouts as działalność wykonywana osobiście (personally performed activity), taxed under the skala podatkowa (tax scale) of 12% and 32%, in PIT-36 (annual tax return). This follows from several rulings by the Director of Krajowa Informacja Skarbowa (KIS, National Tax Information) from 2025–2026. A foreign firm does not withhold tax for you, so you pay the zaliczki (advance tax payments) yourself, by the 20th day of the following month.
This text is an overview of the rules and rulings, not tax advice. We are not tax advisers, so for larger amounts, or before you set up a company, talk to an accountant.
PIT-38 or PIT-36: How to Classify a Prop Firm Payout
Prop trading: what tax applies? Many traders assume it is a capital gain, like selling shares, and report payouts in PIT-38 at 19%. The urząd skarbowy (tax office) sees it differently.
In an interpretacja indywidualna (individual tax ruling) of April 16, 2025 (0112-KDIL2-1.4011.46.2025.4.JK), the Director of KIS rejected reporting in PIT-38. The same happened on May 29, 2025 (0112-KDIL2-1.4011.379.2025.1.KF): payouts must be shown in PIT-36, "and not the PIT-38 you indicated". The reason is that you do not invest your own money. You trade on the firm's account and get paid for it.
Personally Performed Activity, Not "Other Sources"
Some traders also tried to report payouts as income from other sources (art. 20 of the PIT Act), with no advance payments and no costs. KIS rejected this in rulings of June 30, 2025 (0113-KDIPT2-3.4011.445.2025.2.NM) and April 16, 2026 (0112-KDIL2-1.4011.39.2026.2.TR).
In the second ruling, the office says plainly that prop trading income should be classified as income from personally performed activity. According to KIS, the agreement with a prop firm is similar to a contract of mandate (umowa zlecenia, art. 734 of the Civil Code), so art. 13 pkt 8 of the PIT Act applies.
An individual tax ruling formally protects only the person who applied for it. It does show how the office approaches the topic, though, and on the source of income the rulings we found are consistent.
Personally Performed Activity vs Business Activity
You have two options: report payouts as a private individual, or set up a JDG (sole proprietorship). In a company, you also choose a form of taxation.
| No company | JDG: tax scale | JDG: flat tax | JDG: ryczałt | |
|---|---|---|---|---|
| Tax | 12% / 32% (threshold PLN 120,000) | 12% / 32% | 19% | 15% (according to KIS) |
| Costs | 20% of revenue, or actual costs if higher | actual | actual | none |
| ZUS (social security) contributions | unclear (see the ZUS section) | yes | yes | yes |
| Annual return | PIT-36 | PIT-36 | PIT-36L | PIT-28 |
No Company
This is the simplest option. You add payouts to your other income on the tax scale, for example from a job, and the kwota zmniejszająca podatek (tax-reducing amount) is PLN 3,600 a year. Koszty uzyskania przychodu (tax-deductible costs, the expenses you subtract from revenue) are 20% of the payout by default, with no receipts needed (art. 22 ust. 9 pkt 4 of the PIT Act).
If you are under 26, you can use the ulga dla młodych (youth tax relief). KIS confirmed this in rulings of May 19 and July 8, 2025: you count payouts together with other income covered by the relief, for example from a job or contracts of mandate, up to a limit of PLN 85,528 a year. However, you do not deduct the 20% costs from the tax-exempt part.
In a Business
In a company, you can deduct actual costs on the tax scale and on the flat tax (podatek liniowy). In return, you pay ZUS contributions and keep accounts.
Ryczałt (flat-rate tax on revenue) is not as cheap as some people assume. In a ruling of September 27, 2024 (0113-KDIPT2-1.4011.492.2024.3.HJ), a trader wanted to pay 8.5%, and KIS decided that prop trading is a financial service taxed at 15%.
In our view, for your first payouts, reporting without a company is simpler and usually cheaper, because you do not pay fixed contributions. A company starts to make sense with large payouts or high other income, but you need to work that out with an accountant using your own numbers.
Advance Payments, Deadlines and the Mikrorachunek
A foreign prop firm is not a Polish tax remitter, so it will not withhold tax for you. The office repeats in its rulings that the income is earned "without the intermediation of tax remitters" (bez pośrednictwa płatników), and the taxpayer calculates and pays the advance payments.
When You Pay
You pay the zaliczka by the 20th day of the month after the month in which you received the payout. In a company, you can also pay quarterly, by the 20th day of the month after the quarter. After the year ends, you file an annual return in which you settle all the advance payments.
Which Exchange Rate
You usually receive payouts in USD, but you calculate tax in złoty. You use the average NBP exchange rate (National Bank of Poland) from the last working day before the day you received the income (art. 11a ust. 1 of the PIT Act), separately for each payout. In ruling 0112-KDIL2-1.4011.379.2025.1.KF, KIS rejected the idea of using one averaged rate.
A payout in cryptocurrency changes nothing here. The income arises when the payout reaches you, not later when you convert the crypto into złoty (ruling 0115-KDIT1.4011.745.2025.3.MN).
Mikrorachunek Podatkowy
You pay advance payments to your mikrorachunek podatkowy (individual tax account), which is your personal account number for taxes. It has existed since January 1, 2020, and you can generate the number on podatki.gov.pl by entering your PESEL (personal ID number) or NIP (tax ID number). It does not change if you move house or switch tax office.
ZUS: When You Must Register a Business
Prop trading and ZUS is the topic with the fewest certain answers. KIS rulings cover only tax and do not decide on contributions.
No Company
Since KIS compares the agreement with a prop firm to a contract of mandate, the question arises whether contributions are due as with a contract of mandate. We did not find an official ZUS position on payouts from foreign prop firms. If you report without a company, ask an accountant or ZUS about it before the amounts grow.
In a Business
In a JDG, contributions are mandatory. These are the monthly social contributions in 2026 according to ZUS:
| Stage | With sickness insurance | Without sickness insurance | How long |
|---|---|---|---|
| Start-up relief (ulga na start) | PLN 0 | PLN 0 | 6 months |
| Preferential contributions | PLN 456.18 | PLN 420.86 | 24 months |
| Full contributions ("duży ZUS") | PLN 1,926.76 | PLN 1,788.29 | no limit |
On top of this comes the health contribution, which you also pay during the start-up relief. On the tax scale it is 9% of income, on the flat tax 4.9%, but in both cases no less than PLN 432.54 a month. Sickness insurance is voluntary for business owners.
If, alongside the company, you have a job paying at least the minimum wage (PLN 4,806 gross in 2026), you usually pay only the health contribution from the company. This is the so-called overlap of insurance titles (zbieg tytułów do ubezpieczeń), and it is worth confirming with an accountant before you register.
Example: Reporting a Payout From FTMO/Apex (in USD)
Let us take a concrete example. Assume you have no company and no other income, and in March 2026 you receive a $3,000 payout from Apex. For simplicity, we use a rate of PLN 3.60 per dollar. In a real return, you use the NBP rate from the working day before the payout.
| Step | Calculation | Result |
|---|---|---|
| Revenue in złoty | $3,000 × PLN 3.60 | PLN 10,800 |
| Costs (20%) | PLN 10,800 × 20% | PLN 2,160 |
| Income | PLN 10,800 − PLN 2,160 | PLN 8,640 |
| Tax (12%) | PLN 8,640 × 12% | PLN 1,036.80 |
| Advance payment after the tax-reducing amount | PLN 1,036.80 − PLN 300 | about PLN 737 |
The PLN 300 is 1/12 of the annual tax-reducing amount (PLN 3,600). If you also have a job, check whether your employer already deducts it, because you cannot deduct it twice. You pay the advance payment to your mikrorachunek by April 20.
The Same Example Before Your 26th Birthday
If you are under 26, the same payout falls within the youth tax relief. Up to PLN 85,528 of revenue a year you pay no tax, but you also do not deduct the 20% costs. Once you exceed the limit, you calculate tax on the excess as shown above.
FTMO
With FTMO the rule is the same: you convert each payout at the NBP rate from the working day before you received it. Several KIS rulings concerned firms based in the Czech Republic, although the firm names in them are anonymised. However, we did not find a ruling that settles how to report a challenge fee refund added to the first payout, so ask an accountant about this.
From my experience: I report prop firm payouts through a sole proprietorship and use an accountant. With a JDG you also have ZUS contributions, advance payments and the choice of taxation form, so I prefer to have someone who follows the rules day to day keep an eye on it.
Most Common Mistakes
Most problems with reporting prop trading come up again and again in KIS rulings. In them, traders asked the office about things that turned out to be mistakes:
- Reporting in PIT-38 at 19%. KIS treats payouts as personally performed activity, which means PIT-36 and the 12% / 32% scale.
- No advance payments during the year. The firm will not pay them for you, and waiting until the annual return can end with interest.
- One rate for the whole year. You convert each payout at the NBP rate from the working day before you received it.
- Every challenge as a cost. Without a company, you can deduct actual costs only if they are higher than 20%, documented and linked to the account the payout came from (0112-KDIL2-1.4011.379.2025.1.KF).
- A crypto payout as a way to pay tax later. The income arises at the moment of the payout, not when you convert it into złoty.
- 8.5% ryczałt in a company. KIS applied the 15% rate.
Verdict
In our view, for your first payouts, the most sensible option is to report without a company: PIT-36, 20% costs, advance payments by the 20th day of the month. KIS rulings from 2025–2026 are consistent on this.
There are downsides too. Rulings formally protect only the people who applied for them, the question of ZUS contributions without a company is unclear, and tax rules change every year. For larger amounts, this is a conversation with an accountant, not with an article.
FAQ
Do I Report an FTMO Payout in PIT-38?
No, if you do not have a company. According to KIS rulings, prop firm payouts are income from personally performed activity, which you show in PIT-36 together with your other income on the tax scale. PIT-38 is for capital gains, for example from selling shares.
Does a Prop Firm Issue a PIT-11?
We found no information that any foreign prop firm issues a PIT-11. In KIS rulings, the income is earned "without the intermediation of tax remitters", so you calculate the tax and pay the advance payments yourself. The payout history in the firm's dashboard and your transfer confirmations are your documentation.
Which Exchange Rate Should I Use?
The average NBP rate from the last working day before the day you received the payout (art. 11a ust. 1 of the PIT Act). You calculate it separately for each payout, without averaging. You can find the rates in the table archive on the NBP website.
Is the Cost of a Challenge a Tax-Deductible Cost?
Without a company, you deduct 20% of the payout by default. You can deduct the actual account fees only if they are higher, documented and linked to the account the payout came from. In a company on the tax scale or flat tax, you deduct costs under the general rules, and on ryczałt there are no costs.
Do I Have to Pay ZUS on Prop Trading Payouts?
In a business, yes: social contributions (with start-up reliefs) and always the health contribution, in 2026 at least PLN 432.54 a month. Without a company the matter is unclear, and we found no official ZUS position. Before you start withdrawing larger amounts, confirm this with an accountant.