Poland
4.8/10
125th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Poland, ahead by 1.1 FiScore point.
| Tax | Poland | Portugal | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 19% | 19% | Same rate |
| Personal income tax top bracket | 12% to 32% | 14.5% to 48% | −16.0 points |
| VAT standard rate | 23% | 23% | Same rate |
Poland
| General regime | 19% |
| Small taxpayers and new companies revenue under 2 M€ | 9% |
Portugal
| General regime 18% in 2027, 17% in 2028 | 19% |
| SMEs: first €50,000 of profit | 15% |