Poland

Poland's Rankings
CategoryRankScore
Overall Rank3645.7
Corporate Taxes1465.14
Individual Taxes1270.43
Consumption Taxes3725.5
Property Taxes3143.78
Crossborder Taxes2965.68

Poland ranks 36th overall on the 2021 International Tax Competitiveness Index, the same as in 2020.


Strengths

  • Poland has a below-average corporate tax rate of 19 percent (OECD average is 22.9 percent).
  • Poland's taxes on labor are generally flat, allowing the government to raise revenue from taxes on workers with relative low efficiency costs.
  • Poland has a broad tax treaty network including 85 countries.

Weaknesses

  • Poland has multiple distortionary property taxes with separate levies on real estate transfers, estates, bank assets, and financial transactions.
  • Companies are severely limited in the amount of net operating losses they can use to offset future profits and are unable to use losses to reduce past taxable income.
  • Companies can only write off 33.8 percent of the cost of industrial buildings in real terms (the OECD average is 50.1 percent).

Learn more about the tax system in Poland

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