#

Ease of Doing Business in

Poland

Poland Download Profile (1765KB, pdf)
Region OECD high income
Income Category High income
Population 37,999,494
GNI Per Capita (US$) 13,370
City covered Warsaw

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 24 25 up
1
77.81 77.04 down
0.77
Starting a Business 107 102 down
5
84.22 84.18 up
0.04
Dealing with Construction Permits 46 52 up
6
75.15 74.24 up
0.91
Getting Electricity 46 48 up
2
81.35 80.15 up
1.20
Registering Property 38 36 down
2
76.49 76.90 down
0.41
Getting Credit 20 19 down
1
75.00 75.00
-
Protecting Minority Investors 42 40 down
2
63.33 63.33
-
Paying Taxes 47 44 down
3
82.73 82.77 down
0.04
Trading across Borders 1 1
-
100.00 100.00
-
Enforcing Contracts 55 56 up
1
63.44 63.44
-
Resolving Insolvency 27 33 up
6
76.37 70.43 up
5.94

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

47

DB 2016 Rank:

44

Change in Rank:

down3

DB 2017 DTF (% points):

82.73

DB 2016 DTF (% points):

82.77

Change in DTF (% points):

down0.04

Indicator Poland OECD high income
Payments (number per year) info_outline 7 10.9
Time (hours per year) info_outline 271 163.4
Total tax rate (% of profit) info_outline 40.4 40.9
Postfiling index (0-100) info_outline 92.2 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Social security contributions 1 online 103 16.93% gross salaries 19.10
Corporate income tax 1 online 70 19% taxable profit 14.48
National disabled fund 1 online 40.65% x 6% x average salary per employee 2.93
Labor fund 0 online and jointly 2.45% gross salaries 2.76
Property tax 1 PLN 0.89 per square meter of a land plot and PLN 23.03 per square meter of building property area in square meters 0.93
Guaranteed employees' fund 0 online and jointly 0.1% gross salaries 0.11
Transport tax 1 online PLN 1,408 per truck unit owned 0.06
Value added tax (VAT) 1 online 98 23% value added 0.00 not included
Fuel Tax 1 included in the price of fuel 0.00 small amount
Employee paid - Social security contributions 0 online and jointly 22.75% (7.75% is credited against PIT liability) gross salaries 0.00 withheld
Totals: 7 271 40.4
  • Answer
    Profit tax (% of profit) 14.5
    Labor tax and contributions (% of profit) 24.9
    Other taxes (% of profit) 1.0
    Answer Score
    Postfiling index (0-100) 92.2
    VAT refunds 84.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? Yes
    Restrictions on VAT refund process None
    Likelihood of VAT audit Likely
    Time to comply with VAT refund (hours) 8.0 84.0
    Time to obtain a VAT refund (weeks) 10.2 86.6
    Corporate income tax audits 98.2
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Unlikely
    Time to comply with a corporate income tax audit (hours) 2.5 98.2
    Time to complete a corporate income tax audit (weeks) 0.0 100.0
    Administrative appeal process
    First level administrative appeal authority Director of the Tax Chamber (Dyrektor Izby Skarbowej)
    Is the appeal authority independent? Independent department outside tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines Online/in printed publication/in person at tax office
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? Yes
    Legal time limit Within 2 months

Notes:

Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.