Poland VAT calculator
Polish VAT has three rates: 23% standard, 8% reduced and 5% super-reduced. The 5% applies to basic food and books — and to many things the rest of Europe still taxes at higher tiers.
Calculate VAT for Poland
Pick a rate, choose direction (add or remove tax), type the amount. The math updates as you type.
The three Polish VAT rates in 2026
- Stawka podstawowa — 23%: most goods and services.
- Stawka obniżona — 8%: restaurants (food only, alcohol excluded), passenger transport, hotel accommodation, certain pharmaceuticals, sports facilities, social housing.
- Stawka super-obniżona — 5%: basic food (bread, milk, eggs, dairy, meat, fruit, vegetables), books, newspapers, journals, e-books.
The 23% standard rate has been in place since January 2011, when it rose from 22%. Originally planned as temporary, it has been extended at every renewal vote since.
The math: add or remove VAT
- Add 23%: gross = net × 1.23
- Remove 23%: net = gross ÷ 1.23
- Add 8%: gross = net × 1.08
- Add 5%: gross = net × 1.05
Worked example: a Polish electronics invoice shows 1,230 zł brutto. The netto is 1230 ÷ 1.23 = 1,000 zł. The VAT element is 230 zł. A registered business reclaims that on the next JPK_V7 monthly return.
Mały podatnik — small-business simplification
Polish businesses with annual gross sales below €2 million (PLN equivalent) qualify as "mały podatnik" (small taxpayer), eligible for quarterly rather than monthly VAT returns and cash-basis accounting. Businesses below 200,000 zł annual turnover can opt out of VAT entirely under the "zwolnienie podmiotowe" rule — no VAT charged, no VAT reclaimed, exemption from VAT registration.
Common Polish VAT edge cases
- Restaurants: Food at 8%, alcohol at 23%. Standard EU pattern.
- E-books: Moved from 23% to 5% in November 2019, before the EU directive.
- Building materials: 8% on materials and works for social housing under specific size and income criteria.
- Energy: Polish electricity for households was reduced from 23% to 5% in 2022 as part of the energy crisis response, then partially restored to 8% and 23% on different categories through 2024.
How to use the calculator
Select 23%, 8% or 5%, enter the amount, choose direction. The calculator returns netto, VAT and brutto. For mixed-rate baskets, run each line separately and total.
Frequently asked questions
What is the Polish VAT rate in 2026?
The standard Polish VAT rate is 23%. Reduced rates of 8% and 5% apply to specific categories including restaurants, hotels, public transport, basic food, books, newspapers and certain pharmaceuticals.
When did Polish VAT increase to 23%?
On 1 January 2011, raised from 22% as part of a fiscal consolidation package. Originally announced as temporary, the rate has been extended at every renewal since.
What is the Polish small-business VAT exemption threshold?
Annual sales below 200,000 zł qualify for "zwolnienie podmiotowe" — exemption from VAT registration entirely. No VAT charged, no VAT reclaimed. Above the threshold, mandatory VAT registration follows.
Are e-books at the reduced rate in Poland?
Yes — Polish e-books moved to the 5% super-reduced rate in November 2019, ahead of the EU-wide directive change. Audiobooks followed in 2020.
Can tourists from outside the EU reclaim Polish VAT?
Yes, on purchases over 200 zł per shop in a single day, with goods leaving the EU within three months. Polish retailers participating in the Tax Free for Tourists scheme issue the necessary documentation; refund through Global Blue, Planet or the merchant directly.