B2B Executive Comparison · 2026 Statutory Data
Poland vs. Romania: State Aid, Factory TCO & Employer Payroll Tax (2026)
Poland wins on motorway depth to Germany & 10–15 year CIT shields; Romania wins on upfront Cash Grants (up to 60% Large / 80% Small) & 2.25% employer payroll tax.
Executive Takeaways for CFOs & Site-Selection Teams
- State Aid Instrument: Poland's Polish Investment Zone (PSI) delivers a 10–15 year Corporate Income Tax exemption (plus 95% lower CAPEX thresholds for R&D/BSS and 80%–95% for SMEs). Romania's GD 807/2014 & GD 300/2024 schemes pay direct non-reimbursable cash grants up to 60% (large) / 80% (small) in Iași, Craiova, and Pitești.
- Employer Social Security Burden: Romania charges just 2.25% employer CAM (uncapped), whereas Poland charges ~20.48% employer ZUS (with the 16.26% pension/disability portion capped at ~€60,500/yr).
- R&D & Software Teams: Poland combines a 200% R&D super-deduction with a 5% IP Box (or 9% Small CIT). Romania offers a 150% R&D deduction, a 10-year CIT holiday for dedicated R&D centers, and the lowest employer payroll overhead in Southeast Europe.
Side-by-Side Statutory & Cost Benchmark Matrix
| Dimension | Poland (PL) | Romania (RO) |
|---|---|---|
| 2022–2027 EU Regional State Aid Ceiling | Up to 50% Large / 70% SME | Up to 60% Large / 80% SME |
| Primary State Aid Scheme | Polish Investment Zone (Polska Strefa Inwestycji — PSI, Act of 10 May 2018) & Government Grants Programme (2021–2030) | GD 807/2014 (Strategic Job Creation & CAPEX Grants) & GD 300/2024 (Regional Manufacturing Cash Grants) |
| Standard / SME Corporate Income Tax (CIT) | 19.0% Std (9.0% SME / Retained: 0.0%) | 16.0% Std (3.0% SME / Retained: 0.0%) |
| Employer Social Security Rate & Cap | 20.48% — Pension (9.76%) & disability (6.50%) contributions (=16.26%) are capped at 30x projected average monthly wage (~PLN 260,190 / ~€60,500/year). Accident (~1.67%), Labor Fund (2.45%), and FGŚP (0.10%) (=4.22%) remain uncapped. | 2.25% — 2.25% Work Insurance Contribution (CAM — Contribuția Asiguratorie pentru Muncă). Employee pension (25%) and health (10%) are borne inside gross salary, making Romania's employer-side payroll tax one of the lowest in the EU. |
| R&D Super-Deduction & IP Box | 200% R&D Deduction · 5.0% IP Box | 150% R&D Deduction · 8.0% IP Box |
| Prime Industrial Rent (Warsaw vs Bucharest / Ilfov Perimeter) | €5.40/m²/mo (+€1.35 svc) | €4.55/m²/mo (+€1.05 svc) |
| Industrial Electricity Price (Eurostat IC/ID) | €152/MWh | €146/MWh |
| Production Operator Gross Wage | €1,680/mo | €1,320/mo |
| Senior R&D Engineer Gross Wage | €4,750/mo | €4,350/mo |