Poland

Poland's Rankings
CategoryRankScore
Overall Rank3543.48
Corporate Taxes1364.45
Individual Taxes977.85
Consumption Taxes3625.2
Property Taxes3343.02
International Tax Rules3256.05

Poland ranks 35th overall on the 2019 International Tax Competitiveness Index, three places worse than in 2018.


Strengths

  • Poland has a below-average corporate tax rate of 19 percent (OECD average is 23.6 percent).
  • Poland's taxes on labor are generally flat, allowing the government to raise revenue from taxes on workers with very few distortions.
  • Poland has a territorial tax system with a network of 85 tax treaties.

Weaknesses

  • Poland has multiple distortionary property taxes with separate levies on real estate, estates, 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 present value).

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