TAXES · VAT
VAT rates in Poland
See which VAT rates apply in Poland in 2026, what each of them covers and how to convert a net amount to gross in seconds.
VAT rates at a glance
The rates in force in 2026
Standard rate
Default for everything without a reduced rate or exemption.
Examples: electronics, clothing, fuel, most services
Reduced rate
Goods and services from Annex 3 to the VAT Act.
Examples: housing construction, restaurants, hotels, passenger transport
Reduced rate
Goods from Annex 10 to the VAT Act.
Examples: basic food, books, e-books, baby products
Zero rate
Exports, intra-Community supplies and Annex 8 goods.
Examples: exports outside the EU, intra-Community supply, international transport
Exemption
Selected activities under article 43 — not a rate.
Examples: medical, education, financial services
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What each rate covers
23% — standard rate
This is the default rate. It applies to all goods and services for which the law does not provide a reduced rate or an exemption — most retail goods, electronics, clothing and professional and consumer services. The standard rate rose from 22% to 23% in 2011 and has stayed there since.
8% — reduced rate (Annex 3)
The 8% rate covers goods and services listed in Annex 3 to the VAT Act and in implementing regulations. It includes, among others, the construction, renovation and modernisation of housing covered by the social housing programme, restaurant and catering services, hotel and accommodation services, passenger transport, some medical devices, fertilisers and animal feed.
5% — reduced rate (Annex 10)
The 5% rate covers goods listed in Annex 10 to the VAT Act. It includes most basic food products, printed and electronic books, newspapers and periodicals, products for infants and small children, and intimate hygiene products such as sanitary pads and tampons.
0% — zero rate
The 0% rate applies mainly to intra-Community supplies of goods, exports of goods outside the EU, international transport and goods listed in Annex 8. With the 0% rate you still charge VAT — at a rate of zero — so you keep the right to deduct input VAT on related purchases.
Exemption (zw.)
An exemption (zwolnienie, marked “zw.”) is not a rate. It covers selected activities listed in article 43 of the VAT Act, such as education, medical care, and financial and insurance services. A seller using an exemption does not charge VAT but, unlike with the 0% rate, loses the right to deduct input VAT on related purchases.
0% rate vs exemption
On an invoice these two look similar — no VAT is added — but they have the opposite effect on your right to deduct input VAT. Confusing them is a common mistake.
Zero rate (0%)
You charge VAT at 0%. You keep the full right to deduct input VAT on purchases linked to this sale. Typical cases: exports and intra-Community supplies.
Exemption (zw.)
You charge no VAT at all. You cannot deduct input VAT on purchases linked to this sale. Typical cases: medical, educational and financial services.
What changes in 2026
From 1 January 2026 the threshold for the subjective VAT exemption rises from 200,000 zł to 240,000 zł of annual sales. More small businesses can stay exempt and avoid registering for VAT. The rates themselves — 23%, 8%, 5% and 0% — stay the same.
How to find the right rate
Since July 2020 Poland has used a single rate matrix: goods are classified by their CN (Combined Nomenclature) code and services by the PKWiU classification. The reduced rates apply only to items explicitly listed in the annexes to the VAT Act.
If you are unsure which rate applies to your product or service, you can apply for Binding Rate Information (WIS) from the National Revenue Information service (KIS). A WIS decision is binding on the tax authorities and protects you as long as you follow it.
Frequently asked questions
How many VAT rates are there in Poland?
There are four VAT rates — 23%, 8%, 5% and 0% — plus an exemption (zw.), which is not a rate but releases certain activities from VAT.
What is the standard VAT rate in Poland?
The standard rate is 23%. It applies to any goods or services that are not covered by a reduced rate or an exemption.
What is the difference between the 0% rate and an exemption?
With the 0% rate you charge VAT at zero and keep the right to deduct input VAT. With an exemption you charge no VAT but lose the right to deduct input VAT on related purchases.
What VAT rate applies to food?
Most basic food products are taxed at 5%. Restaurant and catering services are generally taxed at 8%. Some items may differ, so check the annex classification.
What VAT rate applies to books?
Printed and electronic books, as well as newspapers and periodicals, are taxed at the reduced 5% rate.
How do I find the correct rate for my product?
Classify the goods by their CN code or the services by PKWiU, then check the annexes to the VAT Act. For certainty, apply for Binding Rate Information (WIS) from KIS.
Sources
This data is based on the VAT Act and official information from the tax administration.
- VAT Act (ustawa o podatku od towarów i usług)
- VAT section on podatki.gov.pl
- Binding Rate Information (WIS)
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