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.
Quick answer
Add VAT to a net price or remove VAT from a gross total below. Use the editable rate field for reduced rates, special categories, or invoice checks.
Calculator
Change this anytime — no extra click. Verify final rates with your state or country tax authority.
Quick amounts
Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.
All Poland VAT rates
Type any rate directly in the rate field above to switch rates.
How to use and formula
Enter the amount, use the standard 23% rate or type a reduced rate, then choose whether you want to add VAT to a net price or remove VAT from a gross total.
Gross = net x (1 + rate / 100)
Net = gross / (1 + rate / 100)
VAT amount = gross - net
Example at 23%: zł100 net becomes zł123.00 gross.
Fast checks for adding or removing VAT at the most common rates.
zł123.00 gross
zł100.00 x 23% = zł23.00 VAT.
zł100.00 net
zł123.00 ÷ 1.23 = zł100.00 before VAT.
Rates and rules on this page were last reviewed in January 2026 against https://www.podatki.gov.pl. Use the linked authority for filing, registrations, or address-specific compliance.
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 may have reduced, zero-rated, or exempt supplies. Match the product category before applying the standard rate.
To extract VAT, divide by 1 + rate/100 — do not subtract 23% from the total.
Poland's standard VAT rate is 23%. Reduced rates are 8% (medicines, some food, transport) and 5% (basic food, books).
To add 23% Polish VAT: multiply by 1.23. To remove it: divide by 1.23. zł123 ÷ 1.23 = zł100 net.
Divide the gross (tax-inclusive) amount by 1 + (23 ÷ 100). At 23%, divide by 1.23.
Use this page to add VAT, remove VAT, or check invoice math for Poland. For filing, registration, refunds, or special categories, confirm the current rule with the official source because reduced rates and exemptions can change.