April 30 is the final deadline for filing PIT-38 for 2024. If you invested on the stock market, in funds or in cryptocurrencies, don’t miss this date to avoid trouble with the tax office.
Who has to file PIT-38?
Form PIT-38 applies to everyone who earned income in 2024 from so-called monetary capital. This includes, among others, profits from selling shares, bonds, interests, investment funds or cryptocurrencies. The obligation to file applies both to individual investors and to those who sold financial instruments outside a brokerage account. It’s worth remembering that since 2024, profits from investment funds are also settled by you independently, as the financial institution no longer does this for you.
PIT-38 – key deadlines
- The PIT-38 return for 2024 must be filed by April 30, 2025 – this is a strict deadline, both for submitting the declaration and for paying any tax due.
- You can file the declaration electronically (e.g. via your e-PIT), on paper at a tax office, or by post. The date of sending counts, not the date of delivery.
- A refund of overpaid tax is made within 45 days (e-filing) or within 3 months (paper version).
How to correctly file PIT-38?
Step by step:
Get the PIT-8C information from your brokerage house or investment platform – it contains a summary of your income and costs.
Complete PIT-38, taking into account:
- income and costs from various sources (stock market, funds, cryptocurrencies),
- the possibility of offsetting losses from previous years (if you reported them in earlier years).
Check the accuracy of the data and sign the declaration.
File PIT-38 online or on paper, and pay the tax into your tax microaccount.
Most common investor mistakes
- Failing to settle all sources of capital income.
- Not reporting costs of obtaining revenue (e.g. brokerage commissions).
- Late submission of the declaration – this may result in interest and fiscal penalties.
What’s new in settlements for 2024?
From this year, investors settle the so-called Belka tax on profits from investment funds themselves. It is also possible to combine losses from different capital investments, which allows you to optimize the amount of tax. In the case of cryptocurrencies, costs not covered by revenues can be carried forward to subsequent years, but they do not constitute a tax loss.
Quick summary – what do you need to do today?
- Check whether you have received all your PIT-8C forms.
- Complete and verify PIT-38.
- File the declaration by midnight on April 30, 2025.
- Pay any tax due into your microaccount.
Don’t leave your return until the last moment – the tax office does not accept late filings!
Remember: PIT-38 is an obligation of every investor, even if your investments ended in a loss. Filing on time is a guarantee of peace of mind and of avoiding unpleasant financial consequences.
