How to calculate Polish VAT
- 1.
Choose the known amount
Tell the calculator whether you know the net amount, the gross amount or only the VAT amount.
- 2.
Pick the VAT rate
Select 23%, 8%, 5% or 0%, or choose “Other” and type any rate, e.g. one used in another EU country.
- 3.
Enter the amount
Type the amount in PLN. Net, VAT and gross are recalculated as you type and the table shows the same amount at every Polish rate.
- 4.
Copy the result
Copy a single figure or the one-line summary straight into an invoice, offer or spreadsheet.
VAT formulas with worked examples
- Gross from net: gross = net × (1 + rate). At 23%: 1,000 × 1.23 = 1,230 PLN.
- VAT from net: VAT = net × rate. 1,000 × 23% = 230 PLN.
- Net from gross: net = gross / (1 + rate). 1,000 / 1.23 = 813.01 PLN, so the VAT inside is 186.99 PLN.
- VAT from gross: VAT = gross × rate / (100% + rate). At 23% that is about 18.70% of the gross price.
- Net from the VAT amount: net = VAT / rate. 46 PLN of VAT at 23% means a net price of 200 PLN.
A classic mistake is to take 23% off a gross price. 1,000 minus 23% gives 770, but the correct net amount is 813.01. The tax is added to the net price, so it has to be removed by dividing, not subtracting.
VAT rates in Poland in 2026
Polish VAT (podatek od towarów i usług, often shortened to PTU on receipts) has one standard rate and three lower ones:
| Rate | Typical use |
|---|---|
| 23% | standard rate - most goods and services, including IT, consulting and most B2B work |
| 8% | e.g. some restaurant and catering services, passenger transport, housing within the social housing programme, some food products |
| 5% | e.g. basic foodstuffs, books and certain periodicals |
| 0% | e.g. export of goods and intra-EU supplies of goods to VAT-registered buyers, when the conditions are met |
Some sales are exempt (marked “zw” on invoices), for example many financial, medical and educational services, and small businesses can stay outside VAT under the subjective exemption (sales up to PLN 240,000 a year in 2026). The right rate depends on how the product is classified; if in doubt, a binding rate information (WIS) can be requested from the National Tax Information (KIS).
Rounding VAT to the grosz
Polish invoices show VAT in zloty to the nearest grosz (0.01 PLN). Fractions below half a grosz are dropped and fractions of half a grosz or more are rounded up (Art. 106e(10)-(11) of the Polish VAT Act). Example: 0.50 PLN × 23% = 0.115 → 0.12 PLN.
The calculator applies the same rule. When you start from a gross price, it first rounds the net amount and then takes VAT as the difference, so net plus VAT always adds up exactly to the gross figure you typed - no one-grosz discrepancies on the invoice.
Tips for foreigners doing business in Poland
- Prices for consumers in Poland are always quoted gross (VAT included); B2B offers are usually quoted net. Always check which one a quote means.
- A Polish VAT number is your NIP with the PL prefix. Check an EU client’s VAT number in the VIES database before invoicing without Polish VAT.
- Services to a business in another EU country are generally taxed where the client is established, so the invoice shows no Polish VAT and a reverse charge note.
- Use the custom rate to compare with other countries, e.g. 19% in Germany or 20% in France.
Frequently asked questions
What is the VAT rate in Poland?
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How do I remove 23% VAT from a gross price?
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How much is 23% VAT on 1,000 PLN?
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What is the difference between 0% VAT and an exemption?
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Can I calculate VAT for another country?
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Why does the calculator round VAT this way?
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