Forvis Mazars Central and Eastern European tax guide 2025

The brochure provides an overview of tax systems across the CEE region. Since its launch in 2013 with 15 countries, the guide has expanded steadily and now includes data for 25 jurisdictions.

In addition to the core Central European countries - Hungary, Czech Republic, Slovakia, and Poland (the so called Visegrád Group) - this edition covers Southeast Europe, Germany, Austria, Ukraine, Romania, Moldova, the Baltic states, and contributions from Forvis Mazars offices in Central Asia (Kazakhstan, Kyrgyzstan, and Uzbekistan).

Strategic business decisions require in-depth analysis and consultation with experts. Comparing data such as tax levels, wages, or the degree of implementation of international regulations serves as a valuable tool to support the decision-making process. This type of analysis not only helps to better understand the economic environment and assess the competitiveness of a given market, but also enables the identification of potential risks and the appropriate adjustment of expansion strategies into new markets.

The first section presents a country-by-country overview of the tax systems, based on data provided by the relevant Forvis Mazars offices. At the end of the guide, summary tables offer side-by-side comparisons of key tax parameters.

Key findings:

• The 25-country analysis reveals sharp contrasts in employment tax burdens, wage growth, and VAT rates across Central and Eastern Europe and Central Asia.
• Corporate income tax rates in the CEE region range from 9% to 30%, while VAT rates vary between 17% and 27%, underscoring the broad spectrum of fiscal strategies across Central and Eastern Europe. In Poland, the standard corporate income tax (CIT) rate is 19%, with a preferential 9% rate available for small taxpayers. The standard VAT rate is 23%, with reduced rates of 8% and 5% applied to selected goods and services.
• Some countries, including Hungary, Bulgaria, and Croatia, provide substantial family tax relief, while others offer little or none.
• Poland ranks fourth in the region in terms of wage levels - the average gross monthly salary is around EUR 2,000, while the minimum wage approaches EUR 1,000.
• Poland is at a key stage in the modernization of its tax system, focusing on digitalization, investment incentives, and alignment with international regulations - a step toward a more transparent and competitive tax environment.

Available versions of the CEE Tax Guide

Interactive online version

Please visit the interactive online platform of the Forvis Mazars CEE tax guide 2025.

PDF version of the guide

The PDF version of the CEE Tax Guide 2025 is available for download below as an attachment.

Contact Forvis Mazars’ tax experts

We have also included the direct contact details of our offices and experts. We encourage you to reach out with any questions or requests for clarification.