Poland · 2025
Poland VAT calculator
Work out Polish VAT (podatek od towarow i uslug) by adding it to a net price or pulling it back out of a gross, VAT-inclusive price. The standard rate is 23 percent, with reduced rates of 8 percent and 5 percent and a 0 percent rate for exports and similar supplies. Pick the rate that matches what you are selling or buying.
How it works
- To add VAT, multiply the net price by the rate. At 23 percent, 100 PLN net becomes 100 PLN plus 23 PLN VAT, so 123 PLN gross.
- To remove VAT from a gross price, divide by 1 plus the rate. At 23 percent, divide by 1.23: a 123 PLN gross price is 100 PLN net plus 23 PLN VAT.
- A quick check at the standard rate: the VAT inside a gross price is the gross multiplied by 23/123.
Worked example
A 500 PLN net invoice at the standard rate carries 115 PLN VAT, making 615 PLN to pay. Working backwards, a 615 PLN gross price contains 115 PLN VAT and 500 PLN net.
Frequently asked questions
What do the Polish VAT rates apply to?+
The 23 percent standard rate covers most goods and services. The 8 percent rate covers items such as pharmaceuticals, passenger transport, accommodation and catering; the 5 percent rate covers basic foodstuffs, books and journals. The 0 percent rate applies to exports outside the EU, intra-Community supplies and certain international transport.
When must a business register for VAT in Poland?+
Registration becomes compulsory once taxable turnover passes 200,000 PLN in a year, with proportional reduction for businesses starting partway through the year. Some activities must register from the first sale, and businesses below the threshold can register voluntarily.
What is the difference between zero-rated and exempt?+
Zero-rated (0 percent) supplies are still taxable, so the seller can recover input VAT on related costs. Exempt supplies (zwolnione), such as certain financial, insurance, medical and educational services, fall outside VAT and carry no right to recover input VAT.
Are prices shown to consumers VAT-inclusive?+
Retail prices to consumers in Poland are shown gross, with VAT already included. Business-to-business prices are commonly quoted net, with VAT added on the invoice.
Sources
- Poland - Corporate - Other taxes (VAT rates) · PwC Worldwide Tax Summaries
- Stawki VAT - matryca stawek · Ministerstwo Finansow (podatki.gov.pl)
Last updated: 2025-01-01 · Applies to 2025
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Rates current for 2025.
- Choose the correct rate for the specific goods or services using Ministerstwo Finansow guidance and the VAT rate matrix.
Reviewed by Vikas Dulgunde.