Polish VAT at 23%, 8%, 5% or 0%: netto to brutto and back, for an amount or an invoice
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 10 Oct 2026.Polish VAT is 23% on most sales, 8% on restaurant meals, hotels, passenger transport and many foods, 5% on basic foods and books, and 0% on exports. On 1,000 zł net, 23% adds 230.00 zł for 1,230.00 zł gross; to take VAT out of a gross price, multiply the gross by 23/123.
2026 · Rates and rules read from Ustawa o podatku od towarów i usług, Dz.U. 2025 poz. 775 (art. 41, 106e, 108a, 146ef, annex 15) on 10 Oct 2026; they may have changed since.
Choose Netto to brutto to add VAT, or Brutto to netto to take it out of a price.
Type the amount, or tap one of the example amounts, and pick 23%, 8%, 5% or 0%.
Tap Add line for an invoice with several items or rates.
Read netto, VAT per rate and brutto, check the split payment note over 15,000 zł, and copy the share link.
This calculator adds Polish VAT to a net amount (netto) or takes it out of a gross price (brutto), for one amount or an invoice with several lines at different rates. It shows the net, the VAT for each rate and the gross total at once.
The rates. The VAT Act sets 22% and 7% in art. 41, but art. 146ef raises them to 23% and 8% for as long as Polish defence spending stays above 3% of GDP, and they apply in 2026. The 5% rate covers the goods in annex 10, such as basic foods and books. Exports and intra-EU supplies of goods are taxed at 0%.
Netto to brutto. Multiply the net amount by 1.23, 1.08 or 1.05. 2,500 zł net at 23% is 3,075.00 zł gross, of which 575.00 zł is VAT.
Brutto to netto. Divide the gross price by 1.23 or 1.08; the VAT inside is the gross times 23/123 or 8/108. A receipt of 108.00 zł at 8% holds 8.00 zł of VAT on 100.00 zł net.
Invoices with several rates. A Polish invoice shows the net sum for each rate and the VAT on that sum (art. 106e of the VAT Act). Add a line for each item and pick its rate: the calculator adds up the lines of each rate and works out the VAT once per rate, rounded to the grosz with half a grosz rounded up, which is how the totals on an invoice are built.
Split payment. When an invoice totals more than 15,000 zł gross and covers goods or services in annex 15, such as phones, computers, steel, fuel or construction work, the buyer must pay by split payment (mechanizm podzielonej płatności) and the invoice must say so. The calculator shows that reminder above 15,000 zł.
Typing amounts. Both styles work: 1 234,56 as written in Poland and 1,234.56 as written in English.
It does not cover exempt sales (zw), reverse charge or margin schemes. For pay rather than prices, see the Poland Salary Calculator, the Poland B2B vs Employment Calculator or the Poland Umowa Zlecenie and Dzieło Calculator.
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Multiply the net amount by 0.23 for the VAT and by 1.23 for the gross price. 1,000 zł net carries 230.00 zł of VAT and costs 1,230.00 zł gross; 100 zł net becomes 123.00 zł. Round the VAT to the grosz, with half a grosz rounded up.
Divide the gross price by 1.23 at the standard rate, or by 1.08 or 1.05 at the reduced rates, to get the net. The VAT is the gross times 23/123, 8/108 or 5/105: 1,230.00 zł gross holds 230.00 zł of VAT, and 108.00 zł at 8% holds 8.00 zł.
The 8% rate covers the goods and services in annex 3 to the VAT Act, among them restaurant meals, hotel stays, passenger transport and many foods. The 5% rate covers annex 10, such as basic foods and books. Most other goods and services, including electronics and professional services, carry 23%.
Article 41 of the VAT Act still says 22% and 7%, but art. 146ef raises them to 23% and 8% until the end of the year in which defence spending is no longer above 3% of GDP. No end has been announced, so 23% and 8% apply in 2026.
Split payment is mandatory when an invoice totals more than 15,000 zł gross and covers goods or services listed in annex 15 to the VAT Act, such as phones, computers, steel, fuel and construction work. The invoice must then carry the words mechanizm podzielonej płatności. Below 15,000 zł it is optional.
A Polish invoice lists the net sum and the VAT separately for each rate, under art. 106e of the VAT Act. Add up the net lines of each rate, work out that rate's VAT once and round it to the grosz, then add the rates for the gross total due.
Rates and rules change; check the source before you rely on a figure.
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