Effective tax rates for expenditure based tax incentives - Corporate in Poland
Poland: Effective tax rates for expenditure based tax incentives - Corporate was -17.6 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in Poland, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates for expenditure based tax incentives - corporate in Poland stood at -17.6 Percentage of taxable income. That is the lowest value across all 7 years on record.
The figure is down 63.6% over ten years.
Poland ranks 50th of 50 countries on this measure, in the bottom quarter.
Effective tax rates for expenditure based tax incentives - Corporate in Poland, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -10.76 Percentage of taxable income | — |
| 2020 | -10.76 Percentage of taxable income | -0.0% |
| 2021 | -10.76 Percentage of taxable income | -0.0% |
| 2022 | -17.6 Percentage of taxable income | +63.6% |
| 2023 | -17.6 Percentage of taxable income | -0.0% |
| 2024 | -17.6 Percentage of taxable income | -0.0% |
| 2025 | -17.6 Percentage of taxable income | -0.0% |
Poland compared with similar countries
- Poland's -17.6 Percentage of taxable income is below the median for high income countries, which is -7.82 Percentage of taxable income, 2.3× the median. (40 countries reporting)
- Poland's -17.6 Percentage of taxable income is below the median for Europe & Central Asia, which is -8.4 Percentage of taxable income, 2.1× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -10.76 Percentage of taxable income | -10.76 Percentage of taxable income | -10.76 Percentage of taxable income | 1 |
| 2020s | -15.32 Percentage of taxable income | -17.6 Percentage of taxable income | -10.76 Percentage of taxable income | 6 |
Countries ranked near Poland
More economy & growth data for Poland
- Foreign direct investment, net outflows (BoP, current US$), gaps 8.38 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0081 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 229.86 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 20.03 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual -2.81 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0193 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 549.65 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 21.82 % change on previous year (2025)
- Total reserves (includes gold, current US$), per unit of GDP 0.2625 includes gold, current US$ per US$ of GDP (2025)
- Total reserves (includes gold, current US$), per capita 7,460 includes gold, current US$ per person (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Poland?
- Effective tax rates for expenditure based tax incentives - corporate in Poland was -17.6 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Poland?
- The highest recorded value was -10.76 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Poland?
- The lowest recorded value was -17.6 Percentage of taxable income in 2022.
- How does Poland rank for effective tax rates for expenditure based tax incentives - corporate?
- Poland ranks 50th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Poland?
- Over the last ten years it is down 63.6%. The long-run trend across the full record is falling.
- Where does this Poland data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.