Tax to GDP ratios

The tax to GDP ratio in Poland was just below the OECD average for the whole of the period from 2000 to 2011.   The ratio was 32.8% in 2000 and 31.7% in 2004 before it rose to 34.8% in 2007.  It subsequently fell back to 31.7% in 2009 and 2010 when it was 2 percentage points below the OECD measure of 33.8%.

Figure 1: Tax revenue as percentage of GDP 2000 to latest available data

Tax structures

The main observations for Poland are:

• Revenue from personal and corporate income taxes was 6.8% of GDP in 2000 and 6.5% in 2010, when it was well below the OECD average of 11.3%.

• The tax ratio for Social security contributions was 12.9% of GDP in 2000 and 11.3% in 2010, when it was above the OECD average of 9.5%.

• The tax ratio for Taxes on goods and services increased from 11.8% in 2000 to 12.5% of GDP in 2010, when it was above the OECD average of 11.0%.

• Property tax revenues were 1.2% of GDP in 2010, about two thirds of the OECD average of 1.9%.

Figure 2: Tax revenue main headings as percentage of GDP, 2000, 2007, 2010 

• Poland has not provided data for 2011.
• OECD averages are not available for 2011 as 5 OECD countries have not provided data for that year.
• More comparative information about OECD member countries is contained in the tables linked within the following webpages:
  • Tax revenue trends: tax ratios changes between 2007 and 2011
  • Tax revenue trends: tax ratios changes between 1965 and 2010
  • Tax structures: latest position (2010)
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