Poland VAT (VAT) calculator 2026
Add VAT to a net amount or remove it from a gross amount. Poland applies a standard rate of 23% and reduced rates of 8% and 5%.
How this is calculated
- Choose whether to add VAT to a net amount or remove it from a gross (VAT-inclusive) amount.
- To add VAT: multiply the net by 1 plus the rate (×1.23 for the 23% standard rate). To remove VAT: divide the gross by 1 plus the rate.
- Select the Polish rate: 23% standard, 8% reduced, or 5% reduced (for food, books and similar).
FAQ
What are Poland's VAT rates in 2026?
The standard rate is 23%. An 8% reduced rate covers items such as certain healthcare products, accommodation and some services. A 5% rate applies to basic food products, books and newspapers. Exports and intra-EU supplies are zero-rated.
Which rate applies to food?
Most basic food products are taxed at the 5% reduced rate. Some processed items and restaurant services fall at 8%, and certain products at 23%. Temporary zero-rate measures on food have been used in the past — check the current classification on podatki.gov.pl.
When must a business register for VAT?
A business generally must register once turnover exceeds the VAT exemption threshold (zwolnienie podmiotowe). Check the current threshold and the list of activities that must register regardless of turnover on podatki.gov.pl before relying on it.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 16 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
6 sources
- Ministerstwo Finansów — PIT scale threshold 120,000 PLN (12% below, 32% above)
- pit.pl — Kwota zmniejszająca podatek 3,600 PLN/year (300/month); tax-free 30,000 PLN
- e-pity.pl — Employee deductible costs 250 PLN/month = 3,000/year (local)
- poradnikprzedsiebiorcy.pl — Employee ZUS pension (emerytalne) 9.76%
- pit.pl — Annual pension+disability contribution cap ~282,600 PLN (2026)
- pit.pl — Self-employed health min base 4,806 PLN (100% minimum wage, 2026)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Poland tax guides
- How Income Tax (PIT) Works in Poland (2026): 12%/32% Scale and the Tax-Free Amount →
- Social Insurance (ZUS) and Health Contributions in Poland (2026): Employee Rates Explained →
- Self-Employed Taxes in Poland (2026): ZUS, Health Contribution and PIT on the Progressive Scale →
- How VAT Works in Poland (2026): Rates 23%, 8%, 5%, 0% and Registration Rules →
- Debt Relief & Personal Insolvency in Poland (2026): How It Works →