Poland
| Category | Rank | Score |
|---|---|---|
| Overall Rank | 36 | 45.7 |
| Corporate Taxes | 14 | 65.14 |
| Individual Taxes | 12 | 70.43 |
| Consumption Taxes | 37 | 25.5 |
| Property Taxes | 31 | 43.78 |
| Crossborder Taxes | 29 | 65.68 |
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