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

Source: Centre for Economic and Policy Research

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

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