Philippines or Poland: which taxes less?

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

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

Tax Philippines Poland Gap
Corporate income tax headline rate 25% 19% +6.0 points
Personal income tax top bracket 0% to 35% 12% to 32% +3.0 points
VAT standard rate 12% 23% −11.0 points

Detailed schedules

Corporate income tax

Philippines

Common law companies 25%
Small companies Taxable income under 5 M PHP and assets under 100 M PHP 20%

Poland

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