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Compare only local claims with an official source and current review
No official adoption metric is available for both countries. Legacy estimates, where available, appear below as context only.
Estimated context (not comparable)
Blue and est. indicate a legacy estimate without a verifiable official source. It never creates a winner, bar, or ranking.
MiCA applies in the EU, but KNF said in June 2026 that, because Poland's implementation law had not entered into force, no national authority was designated to supervise CASPs, except EMT issuers. The transition ended on 1 July 2026 and a Polish virtual-currency activity registration is not MiCA permission. Verify the ESMA Interim MiCA Register.
Official source: KNF: MiCA transition ended in July 2026 · KNF: statement on Poland's MiCA supervisory status · ESMA: central MiCA register for authorised CASPs
PIT on virtual-currency disposal
Official source: Polish Tax Administration: virtual-currency disposal, PIT-38, costs and filing window
In 2026, the State Tax Service said crypto has no defined legal status or framework for classifying and regulating transactions. Parliament's official record shows that the 2022 Virtual Assets Law has not entered into force. We do not present an exchange list as authorised.
Official source: Verkhovna Rada: Law on Virtual Assets has not entered into force · Verkhovna Rada: 2025 first-reading resolution for virtual-asset tax-code amendments
Income from crypto sale
Official source: State Tax Service: cryptocurrency income and personal tax
Rate: Verify
Deductible: Acquisition costs exceeding income carry forward to later years as disposal costs. Verify eligible cost types with the Tax Administration.
Deadline: File PIT-38 from 15 February through 30 April in the year after the tax year. The Tax Administration says to file it for both acquisition and disposal of virtual currency where applicable.
Official source: Polish Tax Administration: virtual-currency disposal, PIT-38, costs and filing window
Rate: Verify
Deductible: Verify
Deadline: Report annual income where applicable; verify the applicable deadline with the Tax Service.
Official source: State Tax Service: cryptocurrency income and personal tax
Only metrics with a national source per figure
Local primary guidance and current review
Treatment visible only with an official source
Official registers only, where available
Hidden without specific evidence
Review date for each country guide
We show only regulatory and tax claims with local primary guidance and a current review. Adoption metrics require a national source for each figure.
Each visible claim links to its official country source. Adoption links are assigned to the exact metric, not the entire profile.
Each guide shows its next review date. Always confirm your residence, activity, and transaction with the authority or a local professional before filing.
Yes, you can compare any of the 174 countries in our database using the country selectors.
It is an editorial summary of linked primary regulatory guidance. If a current review is unavailable, we show Verify rather than infer a status.
We do not infer rankings. A value appears only when the exact figure has a linked official national source.
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