Skip to content

Poland

#32 overall · Score 61.2 / 100 · unchanged from 2025

Overall

#32

61.2 / 100

unchanged from 2025

Corporate

#12

70.2 / 100

unchanged from 2025

Individual

#11

77.6 / 100

unchanged from 2025

Consumption

#36

37.4 / 100

down one place from 2025

Property

#29

43.2 / 100

unchanged from 2025

Cross-border

#25

64.1 / 100

down one place from 2025

Strengths

  • Poland has a below-average corporate tax rate of 19 percent (the OECD average is 24.2 percent).
  • Poland has a broad tax treaty network, including 83 countries.
  • Poland has an allowance for corporate equity that limits the debt-bias of taxation.

Weaknesses

  • Poland has multiple distortionary property taxes with separate levies on real estate transfers, estates, bank 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 write off just 33.8 percent of the cost of industrial buildings in real terms (the OECD average is 50.3 percent).

Component Scores

Poland category scores out of 100Corporate Taxes: score 70.2, rank 12. Individual Taxes: score 77.6, rank 11. Consumption Taxes: score 37.4, rank 36. Property Taxes: score 43.2, rank 29. Cross-Border Tax Rules: score 64.1, rank 25255075100Corporate Taxes: 70.2 (rank 12)Individual Taxes: 77.6 (rank 11)Consumption Taxes: 37.4 (rank 36)Property Taxes: 43.2 (rank 29)Cross-Border Tax Rules: 64.1 (rank 25)CorporateIndividualConsumptionPropertyCross-border
Category Rank Score vs 2025
Corporate Taxes #12 70.2 unchanged from 2025
Individual Taxes #11 77.6 unchanged from 2025
Consumption Taxes #36 37.4 down one place from 2025
Property Taxes #29 43.2 unchanged from 2025
Cross-Border Tax Rules #25 64.1 down one place from 2025

Ranking Changes, 2014–2026

Poland's best overall rank was 25th and its worst was 33rd. It ranks 32nd in 2026.

Overall rank by year for PolandPoland: 2014 rank 25, 2015 rank 29, 2016 rank 31, 2017 rank 32, 2018 rank 32, 2019 rank 32, 2020 rank 33, 2021 rank 32, 2022 rank 31, 2023 rank 28, 2024 rank 31, 2025 rank 32, 2026 rank 322014201520162017201820192020202120222023202420252026Poland 2014: rank 25Poland 2015: rank 29Poland 2016: rank 31Poland 2017: rank 32Poland 2018: rank 32Poland 2019: rank 32Poland 2020: rank 33Poland 2021: rank 32Poland 2022: rank 31Poland 2023: rank 28Poland 2024: rank 31Poland 2025: rank 32Poland 2026: rank 32#25#32

OECD Context

Each row places all 38 countries on a 0–100 score scale for one measure. Poland is highlighted; the dashed line is the OECD median.

All 38 Countries' Ranks

Overall and category ranks for all 38 countries
CountryOverallCorporateIndividualConsumptionPropertyCross-border
Estonia#1#2#1#24#1#7
Latvia#2#1#8#22#4#6
New Zealand#3#31#7#1#8#14
Switzerland#4#7#9#4#36#2
Lithuania#5#3#10#23#6#16
Luxembourg#6#20#21#7#15#5
Czech Republic#7#9#4#32#5#11
Australia#8#29#14#9#3#23
Turkey#9#21#6#15#22#8
Hungary#10#5#3#38#23#4
Israel#11#11#31#11#10#18
Slovak Republic#12#24#2#33#7#17
Sweden#13#6#18#26#9#12
Costa Rica#14#35#13#6#11#29
Canada#15#17#28#8#25#28
Netherlands#16#23#30#14#20#3
United States#17#8#17#3#27#37
Austria#18#18#27#17#17#10
Germany#19#30#34#13#12#9
Norway#20#15#29#27#16#15
Mexico#21#28#26#12#2#38
Finland#22#10#24#28#21#24
Greece#23#22#5#29#30#19
Chile#24#32#23#10#13#36
Slovenia#25#14#12#30#24#30
Korea#26#26#38#2#31#34
Belgium#27#16#15#25#28#21
Japan#28#36#35#5#26#31
Ireland#29#4#36#35#18#27
United Kingdom#30#25#22#34#33#1
Denmark#31#19#37#20#14#32
Poland#32#12#11#36#29#25
Portugal#33#34#19#21#19#33
Iceland#34#13#32#19#34#26
Spain#35#33#20#18#35#20
Italy#36#27#16#37#38#22
Colombia#37#37#25#16#37#35
France#38#38#33#31#32#13

Among European Peers

Poland ranks 22nd of 27 European OECD members on the overall index.

Source: 2026 International Tax Competitiveness Index.

Notes on the Data

The 2026 Index uses the most up-to-date data available as of July 2026. Data may not reflect changes in countries making rapid reforms.

Share This Tool

About the Authors

Alex Mengden Tax Foundation
Expert

Alex Mengden

Economist

Alex Mengden is an Economist at the Tax Foundation, where he focuses on international tax issues and tax policy in Europe. He holds a BA in philosophy and economics from the University of Bayreuth and an MSc in economics from the Ludwig Maximilian University of Munich.

Tax Foundation Staff

Luis Zarka

Transatlantic Tax Fellow

Luis Zarka was a 2026 Transatlantic Tax Fellow with the Tax Foundation’s Center for Global Tax Policy.

Media Contacts

Sarah Wilbur Tax Foundation Media Relations Contact

Sarah Wilbur

Communications Manager

Sarah Wilbur is Communications Manager at the Tax Foundation where she advances the organization’s institutional reach by developing its corporate communications and media programs.

Jesse Solis Tax Foundation

Jesse Solis

Vice President of Communications

Jesse Solis is Vice President of Communications at the Tax Foundation, where he leads the communications team and works to build coverage of Tax Foundation’s experts and their work across the globe. He joined the team in 2021 as Communications Manager and became Communications Director in 2024.