Poland VAT Calculator 2026
23% standard, with reduced rates of 8% and 5% on specified categories.
Figures last reviewed
Poland VAT at a glance
- Standard VAT rate
- 23% — ranked 7 of 36 covered here
- Reduced rates
- 8%, 5% — applies to specified categories only
- Compared with the average
- +6.01 pts — average across the 36 countries covered is 16.99%
- Registration threshold
- 200,000 PLN — annual turnover above which registration becomes compulsory
- Rates verified
- 17 August 2026 — checked against the issuing tax authority
How VAT works in Poland
Standard 23%, Reduced 8% (restaurants, transport), 5% (food, books)
Calculating Poland VAT
Start from the price excluding tax
VAT is charged on the net price. At 23%, a net PLN 100 becomes PLN 123.00 once VAT of PLN 23.00 is added.
To work backwards, divide — never subtract
Removing VAT from a gross figure means dividing by 1.2300, not subtracting 23%. Subtracting the percentage from the gross amount understates the net price, and the error grows with the rate.
Check which rate actually applies
Poland applies reduced rates of 8% and 5% to specified categories. Standard 23%, Reduced 8% (restaurants, transport), 5% (food, books) Using the standard rate on a reduced-rate supply overstates the tax.
Registration is threshold-based
Businesses with taxable turnover above PLN 200,000 a year must register and charge VAT. Below it, registration is usually voluntary — worth doing when your customers can reclaim the tax.
Worked example at 23%
Adding and removing VAT at 23%
| Component | Adding to a net price | Removing from a gross price |
|---|---|---|
| Starting amount | PLN 100.00 | PLN 1,000.00 |
| VAT at 23% | (PLN 23.00) | (PLN 186.99) |
| Result | PLN 123.00 | PLN 813.01 |
So a net price of PLN 100.00 in Poland costs PLN 123.00 once VAT is added. Working the other way, a gross price of PLN 1,000.00 contains PLN 186.99 of VAT, leaving PLN 813.01 net.
Computed from the same 23% rate the calculator applies, so this table and the calculator cannot disagree.
Countries with a similar rate
Poland VAT questions
What is the VAT rate in Poland?
The standard rate is 23%. Reduced rates of 8% and 5% apply to specified categories. That places Poland 7 of 36 of the countries covered here, 6.01 points above the 16.99% average.
How do I remove VAT from a price in Poland?
Divide the gross amount by 1.2300. At 23%, a gross PLN 1,000 works back to PLN 813.01 net with PLN 186.99 of VAT. Subtracting 23% from the gross figure is the common mistake and gives the wrong answer.
When do I have to register for VAT in Poland?
Once taxable turnover passes PLN 200,000 a year. Registering voluntarily below the threshold lets you reclaim input tax, which usually pays off if you sell mainly to other registered businesses and costs you if you sell to consumers.
Which countries have higher and lower rates than Poland?
Of the countries covered here, Finland has the highest standard rate at 25.5% and United Arab Emirates the lowest at 5%. Poland sits at 23%.