Poland ranks as the sixth most complex country in Europe and 19th globally for doing business, according to TMF Group’s 2026 Global Business Complexity Index.

The report, which covers 81 jurisdictions representing more than 90% of the global economy, compares 292 indicators across accounting and tax rules, employment law and corporate governance.

Poland’s position has improved compared with previous years, helped by the continued digitalization of public administration and efforts to simplify regulation. TMF pointed to online court procedures and the rollout of the National e-Invoicing System as examples of changes easing the compliance burden on companies.

“Digitalization is becoming a tangible relief for businesses, especially those operating across multiple markets,” said Joanna Romańczuk, TMF Group’s director for Northern Europe. She added that Poland’s logistics infrastructure, transport network and nearshoring advantages continue to support its attractiveness for investors.

However, the report said Poland remains a demanding market, particularly for foreign investors. Companies still face Polish-language documentation requirements, multiple registration procedures, strict KYC processes when opening bank accounts, and frequent regulatory changes with short implementation periods.

Employment was identified as another key pressure point, with companies navigating complex payroll rules, benefit taxation, social security requirements and rising labor costs.

Globally, Greece was ranked the most complex jurisdiction for business for the third consecutive year, followed by Mexico, Brazil and France. The least complex jurisdictions included the Cayman Islands, Denmark, Jersey, Hong Kong, the Netherlands, New Zealand, Czechia and Malta.

TMF Group said simpler accounting processes, regulatory stability and predictability were the main factors behind stronger rankings.

Source: press material