Poland VAT rate 2026: 23% standard rate

By Remco from AvatcadoLast reviewed August 13, 2026

Poland's standard VAT rate is 23 percent, with reduced rates of 8 and 5 percent covering processed food, restaurant services, and basic groceries respectively. Poland calls both tiers stawka obniżona (reduced rate) without a formal super-reduced distinction, and the registration threshold jumped from PLN 200,000 to PLN 240,000 effective 1 January 2026.

Poland VAT rates

Rate	Type	Applies to
23%	Standard	Default rate for goods and services not listed under a reduced category.
8%	Reduced	Processed food products, agricultural production inputs, cultural, sports, and recreational services, and restaurant and catering services.
5%	Reduced	Basic food products like some fruits and vegetables, bread, dairy, and meat, printed books, and certain children's hygiene articles.

Rates served live from the Avatcado API, last updated March 19, 2026.

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Businesses charging Poland VAT must hold an active Poland VAT registration. Check any Poland VAT number for free below.

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Get Poland VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/PL" \
  -H "Authorization: Bearer avat_live_your_api_key"

{
  "data": {
    "country_code": "PL",
    "country_name": "Poland",
    "currency": "PLN",
    "standard_rate": 23,
    "other_rates": [
      {
        "rate": 8,
        "type": "reduced"
      },
      {
        "rate": 5,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

What is the VAT registration threshold in Poland?

PLN 240,000 annually, raised from PLN 200,000 effective 1 January 2026. Businesses whose 2025 sales fell between the old and new thresholds could return to exemption without the usual one-year waiting period.

What is Poland's mandatory split-payment mechanism?

For B2B invoices over PLN 15,000 gross covering goods and services on Annex 15 to the VAT Act, the VAT amount must be routed to a separate blocked VAT account, with a 30 percent penalty for omitting the required invoice annotation.

VAT number formats

Poland VAT number format

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

Sources

Stawki i limity VAT Ministerstwo Finansow / Krajowa Administracja Skarbowa, accessed August 13, 2026