VAT rates in Poland for 2026
Poland charges VAT at a standard rate of 23%, with reduced rates of 8% and 5%. Amounts on this page are in Polish Zloty (PLN).
23% standard, 8% on construction, restaurants and medicines, 5% on staple food and books.
| Rate | Type | Gross = net × | Tax share of the gross price |
|---|---|---|---|
| 23% | standard | 1.23 | 18.7% |
| 8% | reduced | 1.08 | 7.41% |
| 5% | reduced | 1.05 | 4.76% |
How much VAT is inside a price
If a price already includes VAT, divide by 1 plus the rate: at 8%, PLN 400 ÷ 1.08 = PLN 370.37 before tax, so PLN 29.63 is tax.
| Rate | Tax in PLN 400 | Net of PLN 400 | Tax in PLN 4,000 | Net of PLN 4,000 |
|---|---|---|---|---|
| 23% | PLN 74.80 | PLN 325.20 | PLN 747.97 | PLN 3,252.03 |
| 8% | PLN 29.63 | PLN 370.37 | PLN 296.30 | PLN 3,703.70 |
| 5% | PLN 19.05 | PLN 380.95 | PLN 190.48 | PLN 3,809.52 |
Adding VAT to a net amount
For a quote or invoice, multiply the net amount by 1 plus the rate: at 5%, PLN 4,000 × 1.05 = PLN 4,200.
| Rate | Tax on PLN 400 | PLN 400 plus tax | Tax on PLN 4,000 | PLN 4,000 plus tax |
|---|---|---|---|---|
| 23% | PLN 92 | PLN 492 | PLN 920 | PLN 4,920 |
| 8% | PLN 32 | PLN 432 | PLN 320 | PLN 4,320 |
| 5% | PLN 20 | PLN 420 | PLN 200 | PLN 4,200 |
How Poland's standard rate compares
Poland's 23% standard rate compares with a median of 18%: 1 of the 39 countries in this calculator's table charge more, 35 less. Its lowest rate above zero is 5%: 7 countries go lower, and 23 have no rate that low.
Ireland and Portugal also charge 23% as standard.
8% is also used by Japan, Vietnam, and Mexico. 5% is also used by Taiwan, Vietnam, India, the United Kingdom, Italy, the United Arab Emirates, Egypt, Canada, and Colombia.