Poland VAT Rate (2026)
Poland applies a standard VAT rate of 23%. Reduced rates of 8% (food, medicines, hotel accommodation, construction services) and 5% (basic foodstuffs, books, children's items) apply to essential goods and services. A 0% rate applies to some basic food items.
Poland VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 23% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 8% | Reduced | Certain foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; children's car seats; domestic passenger transport; intra-community and international passenger transport by inland waterway and road; some newspapers and periodicals; admission to cultural events and amusement parks; some pay TV/cable TV; writers and composers; social housing; certain renovation and repair of private dwellings; certain agricultural supplies; hotel accomodation; restaurants (excluding alcoholic and certain other beverages); admission to sports events; use of sports facilities; undertaker and cremation services; collection of domestic waste; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; firewood; some take away food; some bars and cafes; cut plants and flowers for decorative use and food production (some at 5%); some building supplies; some construction work on new buildings. |
| 5% | Reduced | Some foodstuffs; fruit juices; certain books and periodicals (excluding e-books); some agricultural supplies. |
| 0% | Zero | Intra-community and international passenger transport (excluding inland waterway and road transport). |
Poland standard VAT rate history
| Period | Standard rate |
|---|---|
| 8 Jan 1993 – 1 Jan 2011 | 22% |
| 1 Jan 2011 – present | 23% |
Reduced rate categories in detail
8% reduced rate
The 8% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
5% reduced rate
The 5% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Poland
Poland applies its standard 23% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Poland
Tourist VAT refund in Poland
Non-EU residents shopping in Poland can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Poland VAT refund
Key facts
- Registration threshold: PLN 200,000 annual turnover
- Standard rate: 23%
- Reduced rates: 8%, 5%, 0%
- Tax authority: Krajowa Administracja Skarbowa (KAS)
- Currency: EUR
FAQ
What is the VAT rate in Poland?
The standard VAT rate in Poland is 23%.
Reduced rates of 8% and 5% and 0% apply to essential goods and services.
What is the import VAT rate for Poland?
Import VAT into Poland is charged at the standard 23% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Poland VAT number?
Poland VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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