# Kalkulator VAT 2026 — Poland VAT calculator

Source page: https://valem.run/calculators/poland/vat

Polish VAT is 23% as standard with reduced rates of 8% and 5%, and the subject exemption now applies while sales stay at or under 240,000 PLN — raised from 200,000 PLN on 1 January 2026 — tested against both the previous and the current tax year.

**Tax year:** 2026

## How it is calculated

The rates are settled and uncontroversial: 23% as standard, 8% on a list that includes processed foods, healthcare, culture and transport, and 5% on the Annex 10 list covering basic foods, books and certain hygiene articles. The Ministry of Finance publishes all three.

The exemption limit is the part worth getting right, and almost every calculator has it wrong at the time of writing. It rose from 200,000 PLN to 240,000 PLN on 1 January 2026. The Ministry’s own page still carries the old figure in its standing description of the exemption and states the increase separately, so a page built by skimming that source reports 200,000 — and tells a business with 220,000 PLN of sales that it must register when it need not.

The limit is tested against both years: art. 113 of the VAT Act grants the exemption while sales exceeded the figure in neither the previous nor the current tax year. Poland also publishes two flat-rate schemes — 4% for taxi services and 7% agricultural — which are not general VAT bands and are deliberately left out of the category selector.

## Worked example

With Amount of 100, this model computes Vat Amount of 23.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |
| `priorYearTurnover` | Turnover last year | number |

## Sources

- [Ministerstwo Finansów — Stawki i limity: the VAT rate schedule](https://www.podatki.gov.pl/podatki-firmowe/vat/stawki-i-limity) (checked 2026-10-05)
- [Ministerstwo Finansów — Stawki i limity: subject-exemption limit (art. 113 ustawy o VAT)](https://www.podatki.gov.pl/podatki-firmowe/vat/stawki-i-limity) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 6 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/poland/vat.json
- Compute by URL: https://valem.run/calculators/poland/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `poland/vat`)