The OECD recommends Poland introduce a progressive property tax based on market value, similar to systems in other OECD countries. The organization argues that the current tax system does not accurately reflect taxpayers' wealth and financial capacity, as it relies mainly on property size rather than value and location.
OECD suggests allowing local governments more autonomy in setting tax rates to improve efficiency and fairness. The reform could be implemented gradually, with mechanisms for deferred payments. The model follows examples from Denmark and Canada, requiring regular property valuations using digital tools.
Additional OECD recommendations for Poland include vehicle taxation based on emissions, reducing VAT exemptions, and higher inheritance taxes to strengthen the fiscal system.