VAT rates — Poland
| Rate | Type |
|---|---|
| 23 % | standard |
| 8 % | reduced |
| 5 % | reduced |
Which goods and services the reduced rates apply to is set by the country’s VAT law — see the source below.
Worked examples at 23 %
| Without VAT | VAT | With VAT |
|---|---|---|
| 100.00 PLN | 23.00 PLN | 123.00 PLN |
| 1,000.00 PLN | 230.00 PLN | 1,230.00 PLN |
| 81.30 PLN | 18.70 PLN | 100.00 PLN |
How to add VAT
Price without VAT × 1.23 = price with VAT. For example 100 PLN × 1.23 = 123.00 PLN.
How to remove VAT
Price with VAT ÷ 1.23 = price without VAT. The VAT inside a price = price with VAT × 23 ÷ 123. It is not the price minus 23 %.
Questions
- What is the VAT rate — Poland?
- The standard rate of VAT is 23 %, reduced rates 8 %, 5 %. Rates as of 10/21/2026.
- How do I work out VAT from a price that includes it — Poland?
- Divide the price by 1.23 to get the price without VAT. The VAT is price × 23 ÷ 123.
- Where do the rates come from?
- From the European Commission’s Taxes in Europe Database or the national tax authority (link below), checked on 10/21/2026. Rates change — check with the tax authority before invoicing.
Source: ec.europa.eu · Formulas and rates checked: 10/21/2026