Poland VAT (VAT) calculator 2026

Add VAT to a net amount or remove it from a gross amount. Poland applies a standard rate of 23% and reduced rates of 8% and 5%.

NetPLN 100.00

VAT (23 %)PLN 23.00

GrossPLN 123.00

Dataset last reviewed 2026-07-18 · tax year 2026 · 18 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

Choose whether to add VAT to a net amount or remove it from a gross (VAT-inclusive) amount.
To add VAT: multiply the net by 1 plus the rate (×1.23 for the 23% standard rate). To remove VAT: divide the gross by 1 plus the rate.
Select the Polish rate: 23% standard, 8% reduced, or 5% reduced (for food, books and similar).

FAQ

What are Poland's VAT rates in 2026?

The standard rate is 23%. An 8% reduced rate covers items such as certain healthcare products, accommodation and some services. A 5% rate applies to basic food products, books and newspapers. Exports and intra-EU supplies are zero-rated.

Which rate applies to food?

Most basic food products are taxed at the 5% reduced rate. Some processed items and restaurant services fall at 8%, and certain products at 23%. Temporary zero-rate measures on food have been used in the past — check the current classification on podatki.gov.pl.

When must a business register for VAT?

A business generally must register once turnover exceeds the VAT exemption threshold (zwolnienie podmiotowe). Check the current threshold and the list of activities that must register regardless of turnover on podatki.gov.pl before relying on it.

Sources and verification

Dataset last reviewed 2026-07-18 · tax year 2026 · 18 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

9 sources

Ministerstwo Finansów — PIT scale threshold 120,000 PLN (12% below, 32% above)
pit.pl — Kwota zmniejszająca podatek 3,600 PLN/year (300/month); tax-free 30,000 PLN
e-pity.pl — Employee deductible costs 250 PLN/month = 3,000/year (local)
poradnikprzedsiebiorcy.pl — Employee ZUS pension (emerytalne) 9.76%
Zaklad Ubezpieczen Spolecznych (ZUS) — ZUS: 'Kwota rocznego ograniczenia podstawy wymiaru skladek na ubezpieczenia emerytalne i rentowe w roku 2026 wynosi 282 600 zl.' (per Obwieszczenie MRPiPS z 19.11.2025 r.)
gov.pl (Serwis Samorzadowy RP, citing ZUS) — Minimalna skladka na ubezpieczenie zdrowotne w 2026 r. dla przedsiebiorcow opodatkowanych na zasadach ogolnych lub w formie karty podatkowej (432,54 zl)
pit.pl — Self-employed (duży ZUS) monthly base 5,652 PLN (2026)
pit.pl — Self-employed health min base 4,806 PLN (100% minimum wage, 2026)
Kancelaria Sejmu (Dziennik Ustaw Rzeczypospolitej Polskiej) — Ustawa z dnia 24 czerwca 2025 r. o zmianie ustawy o podatku od towarów i usług (Dz.U. 2025 poz. 896)

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Poland tax guides

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