VAT rates in Poland (2026)

Last reviewed: 7 November 2026

In short: The VAT Act sets 22% and 7%, but Art. 146ef raises these to 23% and 8% for a set period. A 5% rate applies to many basic foods. The exemption limit is PLN 240,000.

RuleWhat applies
Standard VAT rateValue added taxThe VAT Act sets the basic rate at 22%, but Art. 146ef raises it to 23% for the period set out there (from 1 January 2024). The Minister of Finance announces the end of that period in Monitor Polski by 31 October of the year concerned. [1]
Reduced VAT ratesValue added taxGoods and services in Annex 3 are taxed at 7% (8% under Art. 146ef), and those in Annex 10 at 5%. Restaurant and catering services (PKWiU 56) are excluded from both lists. [1]
VAT on foodValue added taxMany basic foods listed in Annex 10, such as meat, fish, dairy products, eggs, honey, vegetables, fruit, cereals and flour products, are taxed at 5%. Some other foods, such as coffee, tea and spices, are listed in Annex 3 at the 7% rate (8% under Art. 146ef). [1]
VAT registration thresholdValue added taxSales by a business based in Poland are exempt from VAT if sales excluding VAT did not exceed PLN 240,000 in the previous or the current tax year. [1]
Tax authorityValue added tax⚠ Not yet verified

Notes

  • Art. 41(1) names 22% and Art. 146ef names 23%. The text read does not say whether the Minister has already announced an end date for the 23% period.
  • Under Art. 146ef the 7% rate of Annex 3 is 8% for the same period. The 5% rate of Annex 10 is not changed by that article.
  • The Act names the head of the tax office (naczelnik urzędu skarbowego) and the Minister responsible for public finance. A single national VAT authority was not confirmed from the text read.

Sources

  1. Marszałek Sejmu (Dziennik Ustaw): Obwieszczenie Marszałka Sejmu z dnia 1 września 2026 r. w sprawie ogłoszenia jednolitego tekstu ustawy o podatku od towarów i usług (Dz. U. 2026 poz. 1263) (consulted 7 November 2026) · all sources

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