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PolandRepublic of Poland · Rzeczpospolita Polska

Government Budget
Fiscal Year 2024

Source: GUS, NIK, European Commission
Total Revenue
PLN 1.56T
43.0% of GDP
Deficit
−6.5% GDP
PLN 236.6B · EU's 2nd highest
Total Expenditure
PLN 1.80T
49.4% of GDP
Public Debt
55.1%
PLN 2.01T
Budget breakdown

Revenue by Source

Max = PLN 380B (VAT) · Total PLN 1.56T
Indirect Taxes
VAT23% standard · 8% · 5% reduced
PLN 380B10.5% GDP
Excise (Akcyza)Fuel, tobacco, alcohol
PLN 127B3.5% GDP
Social Contributions
Social Contributions (ZUS & NFZ)ZUS 19.52% pension + 8% disability + NFZ 9%
PLN 436B12% GDP
Direct Taxes
PIT12% (≤PLN 120k) · 32% · PLN 30k tax-free
PLN 225B6.2% GDP
CIT19% standard · 9% small firms
PLN 102B2.8% GDP
EU & Other
EU Structural Funds & RRFCohesion, agricultural, KPO
PLN 120B3.3% GDP
Other Non-TaxFees, NBP profit, CO₂ permits
PLN 174B4.8% GDP
General Government DeficitBond issuance
−PLN 236B6.5% GDP
Total Revenue
PLN 1.56T
Note: Revenue fell short of budget targets — notably VAT (down PLN 23B) and CIT (down PLN 11B).

Expenditure by Function

Max = PLN 450B (Social Protection) · Total PLN 1.80T
Social Protection
Pensions (ESSPROS)ZUS + KRUS + uniformed; 6.7% GDP
PLN 243B6.7% GDP
Family Benefits (800+)PLN 800/child/month universal
PLN 105B2.9% GDP
Disability & OtherSickness, unemployment, housing
PLN 102B2.8% GDP
Defence
National DefencePLN 151B incl. off-budget FWSZ; NATO #1
PLN 149B4.1% GDP
Health
Healthcare (NFZ)Universal coverage; ~6.5% GDP
PLN 236B6.5% GDP
Public Services
General Public ServicesMinistries, KAS, courts
PLN 230B6.3% GDP
Debt & Education
Interest on DebtRising sharply; BGK bonds maturing
PLN 73B2% GDP
EducationFree schools & universities
PLN 189B5.2% GDP
Economic & Other
Transport & InfrastructureGDDKiA, PKP, National Road Fund
PLN 150B4.1% GDP
Economic Affairs & OtherEnergy, agriculture, R&D, environment
PLN 319B8.8% GDP
Total Expenditure
PLN 1.80T
Note: Defence at ~4.1% GDP is NATO's highest. ~PLN 62B flows through off-budget Armed Forces Support Fund (FWSZ). EU EDP triggered July 2024.
Context & explanations
🛡️

Defence: 4.1% GDP — NATO #1

PLN 151B. Tripled since 2021. K2 tanks, FA-50 jets, HIMARS, F-35. PLN 62B off-budget via FWSZ.

Defence: NATO #1 by GDP
👶

Family Benefits: 800+

PLN 800/month per child, unconditionally. Active Parent PLN 1,500/mo. Total ~PLN 60–70B.

800+: PLN 800/child/month
📉

EU's 2nd Highest Deficit

6.5% deficit, behind only Romania. EU EDP triggered July 2024.

Deficit: −6.5% GDP
💰

VAT Shortfall Crisis

PLN 23B below target. Budget amended October 2024, raising deficit ceiling by PLN 56B.

VAT miss: PLN 23B
🏥

Healthcare: Underfunded

~6.5% GDP, below EU avg ~8%. NFZ funded by 9% health contribution.

Healthcare: ~6.5% GDP
🏗️

Off-Budget Transparency Problem

>PLN 135B through BGK funds. NIK critical of reduced parliamentary oversight.

Off-budget: >PLN 135B

Primary sources: GUS ESA2010; NIK; ING Think; European Parliament; European Commission; OECD.

Methodology: GUS ESA2010 general government. GDP: PLN 3.64T. Pension: ~6.7% GDP per Eurostat. Currency: PLN (~PLN 4.29/EUR).