Crypto tax 2026: Czechia, Slovakia, Poland
How crypto is taxed in the three countries we cover. An overview of the key rules with a source and date, not tax advice.
Comparison: CZ / SK / PL
| Criterion | Czechia | Slovakia | Poland |
|---|---|---|---|
| Tax rate | 15 % / 23 % | 19 % / 25 % | 19 % |
| Crypto↔crypto swap taxable | Yes | Yes | No |
| Yearly exemption | 100 000 Kč / rok | none | none |
| Holding test | 3 roky (limit 40 mil. Kč) | none | none |
| Staking / mining | ostatní příjem (bez časového testu) | zdaněno až při prodeji | zdanitelné |
| Regulator | ČNB | NBS | KNF |
| DAC8 reporting | 2026 | 2026 | zpožděno |
Sazba a zvýhodnění pro dlouhodobě držené krypto se liší dle profilu; ověř aktuální úpravu.
Daň jen při prodeji do fiat; směna krypto za krypto se v PL nedaní.
Crypto tax FAQ
How is crypto taxed in Czechia?
In Czechia, income from transferring crypto-assets is taxed as other income (15% / 23%). Since 15 Feb 2025 there is an exemption up to CZK 100,000 of gross income per year and a 3-year holding test (aggregate limit CZK 40M). Crypto-to-crypto swaps and paying with crypto are taxable.
Is a crypto-to-crypto swap taxable?
In Czechia and Slovakia yes, swapping one crypto for another is a taxable transfer. In Poland no, tax applies only when selling to fiat.
Is selling crypto after 3 years tax-free (CZ)?
In Czechia income may be exempt if more than 3 years pass between acquisition and sale, subject to conditions and up to an aggregate CZK 40M limit. Always verify the current law.
What is the crypto tax rate in Poland and Slovakia?
Poland: a flat 19% on profit when selling to fiat (form PIT-38); crypto-to-crypto swaps are not taxed. Slovakia: income taxed at 19% / 25% by brackets; the rate and any relief vary by profile, verify the current rules.
Do I have to report crypto (DAC8)?
DAC8 from 2026 introduces automatic sharing of crypto transaction data between EU tax authorities. Exchanges report your transactions to the relevant authority. It does not mean they pay the tax for you, the return is still yours.