|International Tax Rules||32||56.05|
Poland ranks 35th overall on the 2019 International Tax Competitiveness Index, three places worse than in 2018.
- 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.
- 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).