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Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure PL-2022-4/2120 Updated – measures in Poland

Counter-inflation Shield

Tarcza Antyinflacyjna

Country Poland , applies nationwide
Time period Temporary, 20 January 2022 – 30 June 2023
Context COVID-19
Type Legislations or other statutory regulations
Category Promoting the economic, labour market and social recovery into a green future
– Support for spending, stimulus packages
Author Monika Helak (Polityka Insight) and Eurofound
Measure added 09 January 2022 (updated 02 March 2023)

Background information

In 2021 Poland witnessed a leap in inflation rate unseen in the 21st century. The annual rate (December-to-December) is estimated to be 8.6%, according to the national statistics (GUS). The government, seeking policy solutions cushioning the social and economic impact of drastically increasing prices (which it sees as at least partially caused by COVID-19 and its aftermath) came up with a new set on anti-crisis measures under the banner of the Government Anti-Crisis Shield in December.

Content of measure

In particular, the following measures are included in the Counter-inflation Shield:

  • Allowance for households (income thresholds apply) of up to PLN 1,150 per year, the allowance is to be paid in two installments
  • Abolition of excise duty on electricity
  • Reduction of the VAT rate on electricity from 23% to 5%
  • Reduction of the VAT rate on natural gas from 23% to 8%
  • Lowering the price of fuel by reducing excise duty (in real numbers)
  • Reduction of VAT on so-called system-heating (delivered via radiators) from 23% to 8%
  • Introduction a 0% tax rate on retail sales of fuel


The following updates to this measure have been made after it came into effect.

01 January 2023

From 1 January 2023, most of the provisions of the inflation protection mechanism are no longer in force. VAT rates have been increased on

  • Natural gas - from 0% to 23%.
  • Electricity - from 5% to 23
  • So-called system-heating (delivered via radiators) from 5% to 23
  • Retail sales of fuel from 8% to 23%.

However, according to the decree of the Minister of Finance of 2 December 2022, the zero rate of VAT on basic food products will be maintained until 30 June 2023.

At the same time, low-income households will be able to claim a refund of VAT paid on gas purchases in 2023.

12 October 2022

All the measures within the Counter-inflation shield have been prolonged until the 31 December 2022. No decision on continuing the measures in 2023 has been taken yet.

01 February 2022

As of 1 February, the zero rate of VAT on basic food products became effective.

Use of measure

Not data to report now.

Target groups

Workers Businesses Citizens
Applies to all workers Applies to all businesses Applies to all citizens

Actors and funding

Actors Funding
National government
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Unknown Unknown
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • Unknown
  • Main level of involvement: N/A



Views and reactions



  • 14 December 2021: Anti-inflation shield and tax cuts - the government is countering the effects of inflation (
  • 14 July 2022: Support for borrowers and extension of anti-inflation shields signed by the President (


Eurofound (2022), Counter-inflation Shield, measure PL-2022-4/2120 (measures in Poland), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.