NBP rate from the previous business day
Enter the date of a trade, a dividend or an invoice, and we show NBP's mid rate from the last business day before it, with the table number. This is the rate you convert foreign currency with for PIT-38 and PIT-36.
NBP rate from the previous business day
3.9852 złper 1 USD
table A, mid rate
- Trade date
- 15 November 2026
- Table of
- 13 November 2026
- Table number
- 221/A/NBP/2026
NBP publishes no tables at weekends, so we take the last table before the weekend: Friday, 13 November.
NBP mid rate for USD of 13 Nov 2026: 3.9852 zł (table no. 221/A/NBP/2026)
Source: Narodowy Bank Polski's table A of foreign currency mid rates. NBP's archive of table A
When the previous day's rate applies
The rule in the act
You convert income and costs in foreign currency into złoty at NBP's mid rate from the last business day before the day you earned or incurred them (art. 11a of the PIT act).
Buying and selling separately
Each trade is converted on its own: the purchase at the rate of the day before the purchase, the sale at the rate of the day before the sale. The broker's commission the same way, by the day it was charged.
Dividends and tax withheld abroad
You convert a dividend and the tax withheld from it abroad at the rate of the last business day before the payment.
Weekends and holidays
NBP publishes tables on business days only. If the day before the trade was a day off, you go back to the last published table. The table of the trade day itself doesn't count, even if it was already published.
Which date to enter
You'll find the date in the trade confirmation or in the broker's annual statement. If you're not sure which day is the day of income in your case, ask a tax adviser.
Frequently asked questions
Which NBP rate do I use for PIT-38?
The table A mid rate of the last business day before the trade date. The calculator shows it with the table number, which you can keep with your records.
I sold shares on a Monday. Which day is the rate from?
From Friday, as NBP publishes no tables at weekends. If that Friday was a holiday, from the last business day before it.
Can I use the rate of the trade day or the broker's rate?
For PIT-38 you convert at NBP's mid rate of the previous day. The rate at which the broker exchanged your money doesn't replace it in the return.
Where do I check the table number?
We show it with the result. Every table A has a number in the format number/A/NBP/year, and its rates are in the table archive on NBP's website.
We show the rate and the conversion under the rule in the act. We don't judge which day is the day of income in your case: this is not tax advice.