VAT rates in Poland
| Rate | Type |
|---|---|
| 23% | Standard |
| 8% | Reduced |
| 5% | Reduced |
Rates as of October 9, 2026. Zero rates and exemptions are not listed. Which rate applies depends on the exact product, so check with the tax authority of Poland before you invoice.
The standard rate of 23% is the 9th highest of the 30 European countries on this site, shared with 3 others. See the rates of every country to compare.
VAT on common amounts in Poland
Net amounts in PLN with the VAT and the gross total at 23%, and the gross total at the reduced rates of 8% and 5%.
| Net | VAT 23% | Gross 23% | Gross 8% | Gross 5% |
|---|---|---|---|---|
| PLN 10.00 | PLN 2.30 | PLN 12.30 | PLN 10.80 | PLN 10.50 |
| PLN 20.00 | PLN 4.60 | PLN 24.60 | PLN 21.60 | PLN 21.00 |
| PLN 50.00 | PLN 11.50 | PLN 61.50 | PLN 54.00 | PLN 52.50 |
| PLN 100.00 | PLN 23.00 | PLN 123.00 | PLN 108.00 | PLN 105.00 |
| PLN 250.00 | PLN 57.50 | PLN 307.50 | PLN 270.00 | PLN 262.50 |
| PLN 500.00 | PLN 115.00 | PLN 615.00 | PLN 540.00 | PLN 525.00 |
| PLN 1,000.00 | PLN 230.00 | PLN 1,230.00 | PLN 1,080.00 | PLN 1,050.00 |
| PLN 5,000.00 | PLN 1,150.00 | PLN 6,150.00 | PLN 5,400.00 | PLN 5,250.00 |
Taking VAT out of a price in Poland
Divide the gross price by 1 plus the rate. A price of PLN 123.00 including 23% VAT is PLN 123.00 ÷ 1.23 = PLN 100.00 net, so the VAT is PLN 23.00. Taking 23% off PLN 123.00 would give PLN 94.71, which is too low, because the VAT was charged on the net price.
Poland compared with its neighbors
| Country | Standard | Reduced |
|---|---|---|
| Germany | 19% | 7% |
| Czech Republic | 21% | 12% |
| Slovakia | 23% | 19%, 5% |
| Lithuania | 21% | 12%, 5% |
| Poland | 23% | 8%, 5% |
Pricing a product? Work out your margin before VAT with the profit margin calculator, then put the gross price on an invoice with the invoice generator.
Frequently asked questions
What is the VAT rate in Poland?
The standard VAT rate is 23%. Reduced rates of 8% and 5% apply to certain goods and services. These are the rates as of October 9, 2026.
How do I remove 23% VAT from a price?
Divide the gross price by 1.23. For example, PLN 123.00 including VAT is PLN 100.00 before VAT, so the VAT is PLN 23.00.
What is VAT called in Poland?
In Poland, VAT is called VAT (podatek od towarów i usług, PTU). On invoices it appears with the rate next to it, for example "23%", and the net amount, the tax and the gross total are listed separately.