PIT-38 IBKR Tax Calculator

PIT-38 helper — dividends & capital gains from IBKR annual statement · Source code

Drop your IBKR Annual Activity Statement or Dividend Report CSV here
or click to browse

Dividends only: Performance & Reports → Tax Documents → Dividend Report → CSV
Dividends + capital gains: Performance & Reports → Statements → Activity → Annual → CSV

Prior-year buy lots optional

Add buy lots from prior years not included in your CSV. Required for FIFO when you bought shares before the statement period. Commission defaults to 0 if left out.

Symbol Buy date Currency Quantity Price / share
Additional Information
Disclaimer The author accepts no responsibility whatsoever for errors, omissions, or any consequences arising from the use of this tool. Always verify the numbers yourself and consult a qualified tax adviser before filing your return.

This project is not affiliated with, endorsed by, or in any way connected to Interactive Brokers LLC or any of its subsidiaries, nor to the Krajowa Administracja Skarbowa (KAS) / Polish National Revenue Administration or any other Polish government body. "IBKR" and "Interactive Brokers" are trademarks of Interactive Brokers LLC. "PIT-38" refers to a standard Polish tax form published by the Polish tax authority.
Column reference Capital gains — FIFO lot matching per symbol, NBP Table A mid rate on trade date.
Cost PLN — cost basis at NBP rate on buy date  ·  Gain/Loss PLN — net proceeds minus FIFO cost; positive = taxable gain

Dividends — NBP rate on last business day before payment date (art. 11a ustawy o PIT).
Tax 19% — gross PLN × 19%, rounded up to nearest grosz (art. 63 §1a O.p.)  ·  Paid — withheld at source, converted to PLN  ·  Left — tax still owed to Poland (poz. 49)
W-8BEN & withholding The standard US withholding rate for non-residents is 30%. Under the US–Poland treaty (art. 10, 1974) it drops to 15% with a valid W-8BEN on file — IBKR collects it at account opening and every 3 years; if it lapses, 30% applies without notice. The withheld % is shown in brackets in the Paid column — 30% there means W-8BEN may have lapsed.

Polish law (art. 30a ust. 9) caps the foreign tax credit at the Polish 19% due (poz. 47): if withheld at 30%, only 19% is creditable in Poland — the excess 11% must be reclaimed from the IRS (Form 1040-NR). With 15% withheld you simply pay the remaining ~4% to Poland (poz. 49).
Privacy: your file never leaves this page. All parsing and calculations run locally in your browser. The only outgoing requests are read-only NBP exchange rate lookups and privacy-friendly Plausible Analytics.