Poland in „Paying Taxes 2016” report

In terms of complexity the Polish Tax System occupies the 58th place in the world. According to the latest “Paying Taxes 2016” report this simply means a jump of 29 positions comparing to the last year.

The “Paying Taxes” report is drown up annually by PwC and the World Bank. It shows the complexity of Tax Systems in 189 countries in the world. Additionally, it shows the Tax Administration activities which meet the taxpayers’ needs and can stimulate the economy by removing the administration barriers. This year’s “Paying Taxes” report puts Qatar in the first place. The last one in the ranking is Bolivia.


This report shows that an average Polish entrepreneur makes currently 7 tax payments during each year, which takes him 271 hours per year. What is more, the total tax rate is 40,3% in 2015 while it was 40,1% in the previous year. Comparing to the other European Union countries Poland ranks relatively well while taking into account the number of annual payments (an average for the EU and EFTA is 11,5) and total tax rate (in the EU and EFTA 40,6%). On the other hand, comparing the amount of hours spent on tax matters looks way worse for Poland. An average for the EU and EFTA countries is 173 hours.


Since the “Paying Taxes” report launch in 2004 the Polish Tax System still improves its position in this ranking. It is undeniably related to the Polish presence in European Union and the necessity to adjust the tax law to EU standards. Using the best solutions available in EU countries, Poland gradually overcomes the distance separating her from other Western Countries, making it easier for entrepreneurs to settle tax issues. Poland owes her position in “Paying Tax” report especially to launching the electronic settlement with the Tax Authorities by e-tax program.