ey-global-tax-policy-outlook-for-2015

Poland
Tax policy
Zbigniew Liptak
zbigniew.liptak@pl.ey.com
+48 22 557 7025
1
| Tax rates (2014–15)
1.1 Key tax rates
2014 2015 Percentage
change
Tax controversy
agnieszka.talasiewicz@pl.ey.com
+48 22 557 7280
Top corporate income tax
(CIT) rate (national and local
average, if applicable)
Top individual income tax
rate (national and local
average, if applicable)
19% 1 19% —
Progressive
two-tiered
scale: 18
and 32% 2
Progressive
two-tiered
scale: 18
and 32%
—
Standard value-added tax
(VAT) rate
23% 3 23% —
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www.ey.com/taxalerts.
EY key contacts
2
| 2015 tax policy outlook
2.1 Key drivers of tax policy change
•
thus, any tax reform must not lead to decreased revenues to the state budget.
•
administrative and compliance burdens). Thus, Polish lawmakers are striving to
clarifying provisions.
• In spite of the global slowdown, in recent years the Polish economy has continued
to grow at a decent pace. At the same time, Poland has been playing a pivotal role
in the development of the region.
• Currently, the main focus of Polish lawmakers is to amend CIT rules on taxation of
avoidance rules).
Content provision date
24 November 2014
1 Worldwide Corporate Tax Guide, EY, 2014.
2 Worldwide Personal Tax Guide, EY, 2014-15.
3 VAT, GST and Sales Tax Guide, EY, 2014
144 | The outlook for global tax policy in 2015