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VAT calculator — net and gross

Convert a net price to gross or a gross price to net. Choose the VAT rate (23%, 8%, 5% or 0%) and the direction.

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How we calculate VAT

Net → gross: gross = net × (1 + rate/100). Gross → net: net = gross / (1 + rate/100). VAT = gross − net.

Example: PLN 100 net, 23%

For PLN 100 net at 23%: VAT is PLN 23, gross price is PLN 123. Reverse: PLN 123 gross at 23% gives PLN 100 net and PLN 23 tax.

Frequently asked questions

What is VAT?

VAT (value-added tax) is an indirect tax added to the net price. The final burden is borne by the buyer.

What are the VAT rates in Poland?

Standard rate 23%. Reduced: 8% (construction, some food) and 5% (basic groceries, books). Zero rate also exists.

How do I calculate gross from net?

Gross = net × (1 + VAT rate). E.g. PLN 100 net × 1.23 = PLN 123 gross.

Net = gross / (1 + VAT rate). E.g. PLN 123 gross / 1.23 = PLN 100 net.

VAT = gross − gross / (1 + rate). E.g. 123 − 123/1.23 = PLN 23.

VAT is remitted by the taxable person (business). The actual cost falls on the end buyer as it is included in the price.

Businesses below the PLN 200,000 annual turnover threshold may use the subjective VAT exemption.

Active VAT payers can deduct input VAT (purchases) from output VAT (sales). Private individuals cannot.

A document confirming a sale, including the net amount, the rate and the VAT amount, as well as the parties' details.

Results are indicative and do not constitute tax advice. Consult an accountant if in doubt.

Results are indicative and do not constitute tax advice. Consult an accountant if in doubt.