Rates verified January 2026 · https://www.podatki.gov.pl

Poland VAT Calculator 2026

Standard 23% · Reduced 8% · Super-reduced 5% basic food and books

Poland has a standard VAT rate (PTU/VAT) of 23%. An 8% reduced rate applies to medicines, some foodstuffs, and some services. A 5% rate covers basic food (meat, dairy, cereals, vegetables), books, and magazines.

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Change this anytime — no extra click. Verify final rates with your state or country tax authority.

Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.

All Poland VAT rates

Standard Rate
Most goods and services — electronics, clothing, vehicles, restaurant meals, most services
23%
Reduced Rate
Pharmaceutical products, passenger transport, hotel accommodation, some food and agricultural products, medical devices
8%
Super-reduced Rate
Basic foodstuffs (meat, fish, dairy, cereals, vegetables, fruit), books and e-books, baby food, some agricultural supplies
5%

Type any rate directly in the rate field above to switch rates.

Standard VAT rate
23%
Poland · PLN
Reduced: 8%Super-reduced: 5%Zero rate: 0%
Registration thresholdPLN 200,000 annual turnover
VAT number formatPL followed by 10 digits (e.g., PL 1234567890)
Filing frequencyMonthly via JPK_VAT file
Exempt / Zero-rated categories
  • Healthcare
  • Education
  • Financial services
  • Insurance
  • Postal services

Poland VAT Rates — 2026

Poland's 23% standard rate applies to most goods. The 8% reduced rate covers medicines and some food. The 5% rate covers basic staple foods and books. Poland uses the JPK_VAT (Standard Audit File for Tax) digital reporting system.

Poland VAT — frequently asked questions

What is the Polish VAT rate in 2026?

Poland's standard VAT rate is 23%. Reduced rates are 8% (medicines, some food, transport) and 5% (basic food, books).

How do I calculate Polish VAT?

To add 23% Polish VAT: multiply by 1.23. To remove it: divide by 1.23. zł123 ÷ 1.23 = zł100 net.

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Disclaimer: VAT rates and rules change. This page is for informational purposes only and does not constitute tax advice. Always verify current rates with the official Poland tax authority or a qualified tax professional before making filing or business decisions.