Poland VAT Calculator & Rate
Poland VAT calculator
VAT = 100.00 × 23% = 23.00; gross = 100.00 + 23.00 = 123.00
How much is VAT in Poland?
Ministry of Finance (page updated 15.12.2025): basic rate 23% (since 1 January 2011), reduced rates 8% and 5%, and 0% in listed cases.
Poland VAT worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 23% standard | 23/123 ≈ 18.6992% | 23.00 / 123.00 | 230.00 / 1,230.00 | 18.70 / 81.30 | 186.99 / 813.01 |
| 8% | 8/108 ≈ 7.4074% | 8.00 / 108.00 | 80.00 / 1,080.00 | 7.41 / 92.59 | 74.07 / 925.93 |
| 5% | 5/105 ≈ 4.7619% | 5.00 / 105.00 | 50.00 / 1,050.00 | 4.76 / 95.24 | 47.62 / 952.38 |
What each VAT rate applies to in Poland
| Rate | Applies to | Source |
|---|---|---|
| 8% | Goods and services in Annex 3 to the VAT Act, including some processed foods, goods related to farming and to health care, cultural, sports and recreation services, household services and passenger transport; supply, construction, renovation or modernisation of housing in the social housing programme; some restaurant and catering supplies (PKWiU 56); the items in the Finance Minister's regulation of 9 December 2023 on reduced rates | podatki.gov.pl |
| 5% | Goods in Annex 10 to the VAT Act, including food products (e.g. some fruit and vegetables, bread, dairy, meat and meat products, cereal products such as flour, groats and pasta, certain drinks), printed books and books on discs, tapes and other media, some hygiene products, baby dummies and child car seats | podatki.gov.pl |
| 0% | Exports of goods (with proof of export outside the EU before the return deadline), supplies to free zones and customs warehouses, international transport services, repair and processing of goods, sea-going vessels and aircraft of international carriers and their parts, supplies to EU institutions, international organisations, NATO forces and diplomatic missions (art. 41 and 83 of the VAT Act) | podatki.gov.pl |
VAT registration threshold in Poland
| Threshold | Rule | Source |
|---|---|---|
| PLN 240,000 | Exemption from VAT (zwolnienie podmiotowe) for a business established in Poland whose sales, excluding VAT, did not exceed PLN 240,000 in the previous or the current tax year (exceptions in the VAT Act); a new business compares its expected sales with PLN 240,000 in proportion to its trading period. The exemption can be given up | podatki.gov.pl |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add VAT: gross = net × (1 + rate ÷ 100). Extract VAT: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.