Staking, DeFi & Liquidity Pools Poland 2026 – Tax Treatment

Staking, DeFi, and yield farming are high-return activities – but how are they taxed in Poland? Here's the accurate tax treatment and how to report them.

Staking in Poland: Tax Treatment

When you stake crypto and receive rewards, Polish tax authorities treat this as other income, taxed under PIT.

Example:

• You stake 10 ETH
• In 2026, you receive 3 ETH as rewards
• Value at receipt: €10,500 (approx. PLN 44,100)
• This is taxable income at your marginal rate (12% or 32%)
• Tax: PLN 44,100 × 12% or 32% depending on total income

DeFi and Yield Farming

DeFi yields are also taxed as other income under PIT in Poland.

Example:

• You provide liquidity to Uniswap with €50,000
• You earn €5,000 in trading fees over the year
• This €5,000 is taxable income at your marginal rate

Liquidity Pools and Impermanent Loss

If your liquidity pool loses value (impermanent loss), you can claim a capital loss.

The loss offsets against other gains.

How to Track and Report

For staking, farming and DeFi, you must maintain detailed records:

• Transaction date
• Amount received (in token)
• Value in PLN at receipt date
• Protocol (ex. Lido, Aave, Uniswap)

Include all in your PIT-37 tax declaration under "Other income".

Strategies for 2026

Tip: Use tracking software (Koinly, CryptoTax). DeFi transactions are numerous – manual tracking is impractical.

Hinweis: Dieser Artikel dient ausschließlich zur allgemeinen Information und stellt keine Steuerberatung dar. Für individuelle Steuerberatung wende dich an einen zugelassenen Steuerberater.