Estonia or Poland: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Estonia, ahead by 0.6 FiScore point.

Tax Estonia Poland Gap
Corporate income tax headline rate 22% 19% +3.0 points
Personal income tax top bracket 22% 12% to 32% −10.0 points
VAT standard rate 20% 23% −3.0 points

Detailed schedules

Corporate income tax

Estonia

Distributed profits 22/78 of net amount paid 22%
Reinvested profits deferred taxation with no time limit 0%

Poland

General regime 19%
Small taxpayers and new companies revenue under 2 M€ 9%
See the Estonia page See the Poland page