
Country Profile: Poland
Tax to GDP ratio: 34.38
Financial Transactions Tax (FTT): Yes – tax in place
1% Tax on the sale of securities and derivatives, Polish treasury bonds, treasury bills and other specified securities exempted
Aviation: Yes – tax in place
Domestic flights:
- VAT: 8%
- Airport tax: PLN48.60
International flights:
- Airport tax: PLN65 (International); PLN70 (intercontinental)
Beneficiary of aviation tax: Not specified
Source:
European Commission: CE Delft and Directorate-General for Mobility and Transport, Taxes in the field of aviation and their impact – Final report, Publications Office, 2019
Carbon Price: Yes – Carbon pricing instrument in place
National carbon tax
- Since: 1990
- Coverage: 24% of emissions
- Price: €0.02 per tonne CO2e
- Revenue: PLZ5 million (US$1 million)
- Sectors covered: Electricity and heat, Industry, Mining and extractives, Transport, Aviation, Buildings, Agriculture, forestry and fishing fuel use
- Offsetting: Not permitted,
Regional ETS
- Since: 2005
- Coverage: 38% of emissions
- Price: €57.03 (US$61.30)
- Revenue: €43,558 million (US$47,369 million)
- Sectors covered: Electricity and heat, Industry, Mining and extractives, Aviation
- Offsetting: Not permitted
Source: World Bank, OECD