10% difference in income tax will not affect brain drain. But can make outsourcing from Poland to India a bit less attractive. Also local salaries are lower. Un

10% difference in income tax will not affect brain drain. But can make outsourcing from Poland to India a bit less attractive. Also local salaries are lower. Unless one directly working as a contractor to the western company it makes a little difference. Also worth mentioning 12% income tax in Poland is not for the employment contract, but for business-to-business contract. Add mandatory social contributions and insurance and it will be 20-22%, which is still a good total tax rate.