VAT rates in Poland: An Overview

For more info on VAT in Poland read this article.

Poland has gained more and more importance when it comes to selling on European marketplaces. Storing and selling (from) there is on the rise. So, knowing about the Polish VAT rates is naturally a must. As usual, the product category decides which tax category applies. 

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VAT rates in Poland: 0%-23%

VAT rate in Poland of 23% (Standard):

The standard VAT rate in Poland is 23%, applied to most goods and services including electronics, clothing, fuel, alcohol, and general retail products.

Value Added Tax rate of 8% (Reduced):

Certain processed foodstuffs, non-alcoholic beverages, restaurant and catering services (excluding alcoholic drinks), hotel accommodation, domestic passenger transport, certain pharmaceutical products, medical devices, cultural event admission (theatre, concerts, museums), and newspapers.

5% (Reduced):

Basic food items such as bread, dairy, meat, vegetables, fruit, and eggs; children’s books; e-books and e-publications (without advertising content); children’s hygiene products; maps; and certain printed materials.

The 0% VAT rate applies to:

Exports of goods to countries outside the EU, intra-community and international passenger transport by air and sea, and the supply and provisioning of international vessels and aircraft.

Recent and Upcoming Changes (2025):

• From January 1, 2025, a standard 23% VAT rate now applies to:

  • Live horses and other equines.

  • Smokable or inhalable hemp products, except those strictly used for medical purposes.

• The VAT rate for menstrual cups has been reduced from 23% to 5%, aligning it with other feminine hygiene products already under the reduced rate.

• Temporary zero rates on certain basic foods (e.g. bread, milk, eggs) introduced as anti-inflation measures are expected to expire at the end of 2024, unless extended by the Polish government.

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Note: VAT in Poland is governed by the Value Added Tax Act, and changes are regularly announced in official government journals. Businesses operating in Poland must ensure their invoices comply with local tax disclosure rules, including clear display of VAT rates and amounts.