Forvis Mazars Central and Eastern European tax guide 2026
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Explore the 14th edition of the Forvis Mazars Tax Guide, an essential resource for investors, covering 25 jurisdictions across Central and Eastern Europe and Central Asia.
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).
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.
The guide at a glance
25
jurisdictions covered
14th
consecutive edition, published since 2013
13%
Lowest tax wedge in the region, in Kosovo
27%
Highest standard VAT in the EU, in Hungary
Key findings for Poland
- The standard rate of value-added tax (VAT) in Poland remains at 23%, placing the country among those with relatively higher levels of this taxation in the region.
- In the area of corporate income tax (CIT), Polish businesses operate in a stable environment, with a standard rate of 19% and a preferential rate of 9% available for smaller entities.
- The burden on wages, i.e. the so-called tax wedge for employees in Poland, varies depending on income levels and family situation, constituting an important element of cost competitiveness in the labor market.
- Transfer pricing regulations impose strict documentation requirements on related entities in Poland, requiring that margins be set at market levels, while also providing simplification mechanisms such as safe harbor rules for selected low value-added transactions.
- Poland consistently implements digital tax administration tools, developing advanced systems for transaction reporting and settlement monitoring, aligning the country with the regional trend of automating tax procedures.
Compare tax systems interactively
Numbers mean more when you can see them next to each other. Our guide walks you through each country in detail and that's where the depth is. However, alongside it, we built an interactive online platform that covers all 25 jurisdictions. You can filter by countries, choose the parameters (payroll, VAT, CIT, transfer pricing and so on), and compare them directly.
Standard VAT rates for CEE EU member states
To give you a sense of what you can find in our interactive tool, below is a comparison of standard VAT rates across CEE EU member states for 2026.
For the full picture across all 25 jurisdictions, explore the platform directly.
For the full picture across all 25 jurisdictions, explore the platform directly.
*The analysis above covers CEE EU member states only. Both our interactive online tool and the PDF version of the guide also cover non-EU countries in the region (Serbia, Ukraine, Moldova, Albania, Kosovo and others).
We invite you to see further details by downloading the guide below.
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