Facts
- Combined corporate income tax rate
- 19.0 % (2023)
- Top statutory personal income tax rate
- 32.0 % (2022)
- Tax revenue, % of GDP
- 17.4 % (2024)
- Top marginal rate incl. employee social security
- 45.4 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 19.0 % (2023)
- Central CIT rate net of sub-central deduction
- 19.0 % (2023)
- Top marginal income tax rate (PIT only)
- 27.6 % (2022)
- Top rate threshold, × average wage
- 1.95× (2022)
- Average annual wage, US$ PPP
- $41,108 (2022)
- Average annual wage, national currency
- 72,945 (2022)
- Tax revenue level
- 15–20% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 22.5 % (2024)
- Taxes on goods and services, % of value added
- 14.9 % (2024)
- ISO code
- POL
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 17.4 % |
| 2023 | 18.0 % |
| 2022 | 17.1 % |
| 2021 | 19.0 % |
| 2020 | 17.3 % |
| 2019 | 17.1 % |
| 2018 | 17.2 % |
| 2017 | 16.7 % |
| 2016 | 16.2 % |
| 2015 | 15.6 % |
| 2014 | 15.6 % |
| 2013 | 15.7 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 22.5 % |
| 2023 | 26.7 % |
| 2022 | 26.5 % |
| 2021 | 26.5 % |
| 2020 | 26.5 % |
| 2019 | 26.5 % |
| 2018 | 25.8 % |
| 2017 | 25.0 % |
| 2016 | 24.9 % |
| 2015 | 25.3 % |
| 2014 | 25.0 % |
| 2013 | 25.1 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 14.9 % |
| 2023 | 14.4 % |
| 2022 | 13.9 % |
| 2021 | 15.7 % |
| 2020 | 14.5 % |
| 2019 | 14.4 % |
| 2018 | 14.7 % |
| 2017 | 14.5 % |
| 2016 | 13.9 % |
| 2015 | 13.3 % |
| 2014 | 13.4 % |
| 2013 | 13.5 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 19.0 % |
| 2022 | 19.0 % |
| 2021 | 19.0 % |
| 2020 | 19.0 % |
| 2019 | 19.0 % |
| 2018 | 19.0 % |
| 2017 | 19.0 % |
| 2016 | 19.0 % |
| 2015 | 19.0 % |
| 2014 | 19.0 % |
| 2013 | 19.0 % |
| 2012 | 19.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 19.0 % |
| 2022 | 19.0 % |
| 2021 | 19.0 % |
| 2020 | 19.0 % |
| 2019 | 19.0 % |
| 2018 | 19.0 % |
| 2017 | 19.0 % |
| 2016 | 19.0 % |
| 2015 | 19.0 % |
| 2014 | 19.0 % |
| 2013 | 19.0 % |
| 2012 | 19.0 % |
Top statutory personal income tax rate
| Period | Value |
|---|---|
| 2022 | 32.0 % |
| 2021 | 32.0 % |
| 2020 | 32.0 % |
| 2019 | 32.0 % |
| 2018 | 32.0 % |
| 2017 | 32.0 % |
| 2016 | 32.0 % |
| 2015 | 32.0 % |
| 2014 | 32.0 % |
| 2013 | 32.0 % |
| 2012 | 32.0 % |
| 2011 | 32.0 % |
Year by year · 30
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Poland 2024 | — | — | 17.4 % |
| Poland 2023 | 19.0 % | — | 18.0 % |
| Poland 2022 | 19.0 % | 32.0 % | — |
| Poland 2021 | 19.0 % | 32.0 % | — |
| Poland 2020 | 19.0 % | 32.0 % | — |
| Poland 2019 | 19.0 % | 32.0 % | — |
| Poland 2018 | 19.0 % | 32.0 % | — |
| Poland 2017 | 19.0 % | 32.0 % | — |
| Poland 2016 | 19.0 % | 32.0 % | — |
| Poland 2015 | 19.0 % | 32.0 % | — |
| Poland 2014 | 19.0 % | 32.0 % | — |
| Poland 2013 | 19.0 % | 32.0 % | — |
| Poland 2012 | 19.0 % | 32.0 % | — |
| Poland 2011 | 19.0 % | 32.0 % | — |
| Poland 2010 | 19.0 % | 32.0 % | — |
| Poland 2009 | 19.0 % | 32.0 % | — |
| Poland 2008 | 19.0 % | 40.0 % | — |
| Poland 2007 | 19.0 % | 40.0 % | — |
| Poland 2006 | 19.0 % | 40.0 % | — |
| Poland 2005 | 19.0 % | 40.0 % | — |
| Poland 2004 | 19.0 % | 40.0 % | — |
| Poland 2003 | 27.0 % | 40.0 % | — |
| Poland 2002 | 28.0 % | 40.0 % | — |
| Poland 2001 | 28.0 % | 40.0 % | — |
| Poland 2000 | 30.0 % | 40.0 % | — |
| Poland 1999 | — | — | 18.0 % |
| Poland 1998 | — | — | 20.1 % |
| Poland 1997 | — | — | 20.8 % |
| Poland 1996 | — | — | 21.6 % |
| Poland 1995 | — | — | 22.3 % |