Parliament reviews temporary zero VAT on food, excluding imports, for rest of 2026.
Mirrors COVID VAT cut which ended 2024
Poland’s lower house, the Sejm, is reviewing draft legislation to temporarily cut VAT on basic food items to zero. Bill No. 2413 proposes reducing the current 5% rate to 0% for a defined list of staple products, including meat, fish, dairy, cereals, bread, fruit and vegetables.
Poland cut fuel VAT to 8% recently.
The measure would apply from 1 April to 31 December 2026, to ease cost pressures on households. However, the relief is narrowly targeted: imported food products would be excluded from the zero rate, meaning the benefit is reserved for domestically supplied goods.
It reflects an upsurge in inflation since the start of the US/Israeli conflict with Iran at the end of February. See other countries VAT cuts for Gulf conflict.
March 2024: Government confirms VAT on food will return to 5% from 0%
Poland has confirmed on 12 March 2024 that the 2-year long cut in VAT on food from the reduced rate of 5% to 0% will end. The rate was first cut in February 2022 with inflation rising caused by the illegal invasion of Ukraine by Russia and continuing COVID-19 disruption. Inflation peaked at 18.6% in February 2023 and is now below 4%.
29 Nov 2023 – extension of reduced VAT on food until 31 March 2024
The current temporary VAT zero-rating of many foods, due to end on 31st December 2023 is extended again. This time until the end of March 2024. This comes as Polish inflation is now 6.3%, compared to 7.7% in the previous month.
The cut only covers basic foodstuffs such as milk and bread.
The proposal is now being reviewed by the Polish Parliament.
Aug 2022 Polish Council of Ministers approves further extension of VAT rate cuts
Poland has roll-over again various energy and food VAT rate cuts until 31 December 2022. They were due to expire on 31 October 2022.
European inflation VAT cuts have become popular across the region as inflation hits forty-year highs.
Fuel and food VAT rate cuts
The extension until 31 December 2022 will see the following rates applied:
- 8% Fuel (diesel)
- 5% Electricity and heating energy
- 0% foods, fertilisers and gas
For regular free updates register for our global VAT and GST news.
