VAT (podatek od towarów i usług, or PTU) is Poland's value-added tax — an indirect consumption tax added to the price of most goods and services. The end consumer bears the cost, while registered businesses collect and remit it to the tax authorities. Here is everything you need to know about Polish VAT rates in 2026.
The Four VAT Rates in Poland
Standard Rate — 23%
The 23% rate applies to the vast majority of goods and services not covered by a reduced rate. This includes electronics, clothing, construction services, restaurant meals, and professional services.
Reduced Rate — 8%
The 8% rate covers selected categories where the legislature opted for lighter taxation:
- Residential construction and renovation services
- Selected processed food products
- Medicines and medical devices
- Passenger transport services
- Hotel and accommodation services
Super-Reduced Rate — 5%
Poland's 5% rate applies to everyday essentials and cultural goods:
- Basic foods: bread, dairy products, meat, fish, vegetables, fruit
- Printed books and newspapers
- E-books and digital publications classified as books
- Items for infants and young children
Zero Rate — 0%
A 0% rate (which still entitles the seller to deduct input VAT) applies to:
- Export of goods outside the EU
- Intra-EU supplies of goods to VAT-registered buyers
- Selected financial and insurance services
- International passenger transport
How to Calculate VAT
The core formulas are straightforward:
- Price with VAT (gross) = net price × (1 + rate)
- Net price = gross price ÷ (1 + rate)
- VAT amount = gross – net
Examples
- 23% rate: net 200 PLN → gross 200 × 1.23 = 246 PLN (VAT = 46 PLN)
- 8% rate: gross 108 PLN → net 108 / 1.08 = 100 PLN (VAT = 8 PLN)
- 5% rate: net 50 PLN → gross 50 × 1.05 = 52.50 PLN (VAT = 2.50 PLN)
Common mistake: to find the net price from a gross amount, never simply subtract the VAT percentage — always divide by (1 + rate). Subtracting 23% from 246 PLN gives 189.42 PLN, not the correct 200 PLN.
VAT Exemptions
Small businesses whose annual turnover does not exceed 200,000 PLN may opt for subjective VAT exemption, meaning they do not charge VAT and cannot reclaim input VAT on purchases.
Calculate VAT Instantly
Use our free Polish VAT calculator to switch between net and gross amounts for any rate in seconds.
Open the calculator: VAT Calculator Poland 2026 →