Poland VAT / Sales Tax
Detailed vat / sales tax rates and rules for Poland in 2026.
VAT / Sales TaxPLN
Poland applies a standard VAT rate of 23%, with reduced rates of 8% and 5% for essential goods and services. The Polish VAT system follows EU directives. Poland has introduced mandatory split payment mechanisms for certain transactions and a national e-invoicing system (KSeF - Krajowy System e-Faktur) that will become mandatory. A VAT exemption applies to small businesses with annual turnover below PLN 200,000.
Standard Rate
23%
Registration Threshold
PLN 200,000 in annual taxable turnover
Reduced Rates
8% — Construction and renovation of residential buildings, certain foodstuffs, transportation services, restaurant services, hotel accommodation5% — Basic food products (bread, dairy, meat, fruits, vegetables), books, newspapers, certain hygiene products0% — Intra-community supplies, exports, international transport services
How Poland VAT / Sales Tax compares
Poland’s standard VAT / sales tax rate of 23% is the 10th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.
Poland
23%
Europe average
19.9%
Global average
13.7%
