Gambia or Poland: which taxes less?

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

Level pegging: Gambia and Poland weigh about the same on the taxpayer.

Tax Gambia Poland Gap
Corporate income tax headline rate 27% 19% +8.0 points
Personal income tax top bracket 0% to 30% 12% to 32% −2.0 points
VAT standard rate 15% 23% −8.0 points

Detailed schedules

Corporate income tax

Gambia

Net profit Tax due is the higher of the two calculations 27%
Revenue, audited accounts Due even if no profit 1%
Revenue, unaudited accounts 2%

Poland

General regime 19%
Small taxpayers and new companies revenue under 2 M€ 9%