Convert a net amount to gross or gross to net. You will instantly see the Polish VAT amount and the amount in Polish words, ready for your invoice.
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The rate depends on the type of goods or service. The most common examples are below. If in doubt, check your product with a Binding Rate Information (WIS) on the website of the National Tax Information (KIS).
| Rate | Examples |
|---|---|
| 23% | Standard rate: most goods and services, e.g. electronics, clothing, cosmetics, fuel, alcohol, IT services, consulting and marketing. |
| 8% | Among others: construction and renovation services in residential housing, restaurant and hotel services, passenger transport, medicines, some processed food, water supply. |
| 5% | Among others: basic food (bread, dairy, meat, fruit, vegetables), books and e-books, specialist magazines. |
| 0% | Among others: exports outside the EU and supplies to businesses in other EU countries (WDT). The seller charges 0% but remains a VAT payer. |
| exempt | Exemption, e.g. medical, educational, financial and insurance services, renting flats for residential purposes. All sales of small businesses up to 240,000 zł a year are also exempt (small business exemption). |
The AI assistant can see your current calculation on this page. Do not enter personal data such as your name or PESEL number. It answers in general terms; this is not tax advice.
Multiply the net amount by the rate. At 23%, the VAT on 1,000 zł net is 230 zł and the gross amount is 1,230 zł. Gross is net times 1.23 (1.08 at 8%, 1.05 at 5%).
Divide the gross amount by 1.23 (at 23%) to get the net amount. The difference is VAT. 1,230 zł gross gives 1,000 zł net and 230 zł VAT. Shortcut: VAT = gross × 23/123. A common mistake is taking 23% of the gross amount, which gives too much.
Poland has rates of 23% (standard), 8% and 5% (reduced) and 0% (mainly exports and supplies to other EU countries). Some services, e.g. medical and educational, are exempt from VAT.
From 2026 a business does not have to charge VAT if its sales in the previous year did not exceed 240,000 zł (previously 200,000 zł). A business starting during the year calculates the limit in proportion to the number of days. Some sectors, e.g. consulting or selling electronics, cannot use the exemption regardless of turnover.
At the 0% rate a business is an active VAT payer and can deduct VAT on its purchases. With an exemption ("zw." on the invoice) it does not charge VAT, but it also cannot deduct VAT on what it buys.
The amount in words is usually the amount due, i.e. gross: złoty in Polish words and grosze as a fraction, e.g. "tysiąc dwieście trzydzieści złotych 00/100". The calculator prepares it automatically. It is not a mandatory part of an invoice, but many businesses add it.