Effective tax rates for income based tax incentives - Corporate tax in Poland
Poland: Effective tax rates for income based tax incentives - Corporate tax was 16.58 Percentage of taxable income in 2018. ▼ Falling
Effective tax rates for income based tax incentives - Corporate tax in Poland, 2000–2018
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates for income based tax incentives - corporate tax in Poland is 16.58 Percentage of taxable income, measured in 2018. That is the lowest value across all 19 years on record.
The figure is unchanged over ten years.
Over the whole period, effective tax rates for income based tax incentives - corporate tax in Poland peaked at 26.18 Percentage of taxable income in 2000 and was at its lowest, 16.58 Percentage of taxable income, in 2004.
That places Poland 31st out of 41 countries with data for 2018, putting it in the bottom quarter.
The long-run direction has been consistently falling across the 19 years of available data.
Effective tax rates for income based tax incentives - Corporate tax in Poland, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 26.18 Percentage of taxable income | — |
| 2001 | 24.44 Percentage of taxable income | -6.6% |
| 2002 | 24.44 Percentage of taxable income | +0.0% |
| 2003 | 23.57 Percentage of taxable income | -3.6% |
| 2004 | 16.58 Percentage of taxable income | -29.7% |
| 2005 | 16.58 Percentage of taxable income | +0.0% |
| 2006 | 16.58 Percentage of taxable income | +0.0% |
| 2007 | 16.58 Percentage of taxable income | +0.0% |
| 2008 | 16.58 Percentage of taxable income | +0.0% |
| 2009 | 16.58 Percentage of taxable income | +0.0% |
| 2010 | 16.58 Percentage of taxable income | +0.0% |
| 2011 | 16.58 Percentage of taxable income | +0.0% |
| 2012 | 16.58 Percentage of taxable income | +0.0% |
| 2013 | 16.58 Percentage of taxable income | +0.0% |
| 2014 | 16.58 Percentage of taxable income | +0.0% |
| 2015 | 16.58 Percentage of taxable income | +0.0% |
| 2016 | 16.58 Percentage of taxable income | +0.0% |
| 2017 | 16.58 Percentage of taxable income | +0.0% |
| 2018 | 16.58 Percentage of taxable income | +0.0% |
Poland compared with similar countries
- Poland's 16.58 Percentage of taxable income is below the median for high income countries, which is 19.2 Percentage of taxable income, 86% of the median. (33 countries reporting)
- Poland's 16.58 Percentage of taxable income is below the median for Europe & Central Asia, which is 17.98 Percentage of taxable income, 92% of the median. (25 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 19.81 Percentage of taxable income | 16.58 Percentage of taxable income | 26.18 Percentage of taxable income | 10 |
| 2010s | 16.58 Percentage of taxable income | 16.58 Percentage of taxable income | 16.58 Percentage of taxable income | 9 |
Countries ranked near Poland
- 28 Sweden 17.98 Percentage of taxable income compare
- 29 Finland 17.46 Percentage of taxable income compare
- 29 Iceland 17.46 Percentage of taxable income compare
- 31 Czechia 16.58 Percentage of taxable income compare
- 33 Croatia 15.71 Percentage of taxable income compare
- 34 Hong Kong, China 14.4 Percentage of taxable income compare
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 income based tax incentives - corporate tax in Poland?
- Effective tax rates for income based tax incentives - corporate tax in Poland was 16.58 Percentage of taxable income in 2018, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for income based tax incentives - corporate tax recorded in Poland?
- The highest recorded value was 26.18 Percentage of taxable income in 2000.
- What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in Poland?
- The lowest recorded value was 16.58 Percentage of taxable income in 2004.
- How does Poland rank for effective tax rates for income based tax incentives - corporate tax?
- Poland ranks 31st out of 41 countries with data for 2018.
- Is effective tax rates for income based tax incentives - corporate tax rising or falling in Poland?
- Over the last ten years it is unchanged. 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 income based tax incentives - Corporate tax statistics — Effective average tax rate. 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 income-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.