VAT Net / Gross Calculator
Convert net to gross and gross to net amounts with all VAT rates.
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VAT rates in Poland 2026
23% — standard rate
Applies to most goods and services. This is the default VAT rate in Poland, used when there is no basis for a reduced rate. Covers electronics, clothing, consulting services, telecommunications, among others.
8% — reduced rate
Applied to residential construction (up to 300 m²), gastronomy, passenger transport, hotel services and medical devices. Also applies to some beverages and hygiene products.
5% — reduced rate
Covers basic food products (meat, dairy, bread, vegetables, fruits), printed books and e-books, specialist periodicals and baby products (diapers, baby food).
0% — zero rate
Applied to export of goods outside the EU, intra-Community supply of goods (ICS) and some international services. The taxpayer retains the right to deduct input VAT.
How to calculate VAT?
Net → Gross
To calculate the gross amount, multiply the net amount by (1 + VAT rate). Example: 1,000 zł net × 1.23 = 1,230 zł gross. VAT amount is the difference: 230 zł.
Gross → Net
To calculate the net amount from gross, divide the gross amount by (1 + VAT rate). Example: 1,230 zł gross ÷ 1.23 = 1,000 zł net. VAT amount: 230 zł.