Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
In Poland, Value-Added Tax (VAT) is levied. Polish VAT applies to supplies of goods and services within Poland, export of goods outside the EU, imports of goods from countries outside the EU, imports from countries within the EU and exports to countries within the EU.
The different VAT rates in Poland are:
| Rate | Type | Goods and services |
|---|---|---|
| 23% | Standard | All goods and services, except those excluded |
| 8% | Intermediate | Certain spices, specialised magazines, newspapers, pharmaceutical products,… |
| 5% | Reduced | Basic food, books and journals,… |
| 0% | Zero | Exports of goods to countries outside the EU |
Some goods and services are exempt from VAT, such as certain financial, insurance and educational services.
Last changed 2026-01-26