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Supreme Audit Office Analysis: Deep Budget Imbalance and Circumvention of Spending Rules in 2025

The Supreme Audit Office presents an analysis of the 2025 state budget execution, pointing to a very large financial imbalance. The public sector deficit reached 7.3% of GDP, and public debt is growing rapidly, approaching the constitutional limit of 60% of GDP. The SAO criticizes the circumvention of the stabilizing expenditure rule and the financing of many state tasks outside the budget, which reduces financial transparency and parliamentary control.
Key points
The general government deficit reached 7.3% of GDP, significantly above the EU's 3% limit, placing Poland among the countries with the largest imbalances in the EU.
Public debt calculated according to the EU methodology reached 59.7% of GDP, and after adding the debts of extra-budgetary funds (e.g., BGK), it would approach the constitutional threshold of 60% of GDP.
The SAO found that the state budget expenditure limit was overstated by PLN 77.7 billion due to the incorrect application of the stabilizing expenditure rule.
A significant portion of state expenditure (PLN 166.7 billion) was carried out outside the budget, mainly through funds at Bank Gospodarstwa Krajowego, which reduces the transparency of public finances.
Public debt servicing costs are growing rapidly and in 2025 amounted to PLN 98.1 billion, representing 2.5% of GDP, which is higher than the EU average.
Salaries in the budgetary sphere increased by 11.7%, and the average salary in this sphere (PLN 11,336.9) was 27.3% higher than the national average.
The National Health Fund recorded a loss for the third consecutive year (PLN 2.3 billion), despite receiving a subsidy of PLN 32.9 billion from the state budget and bonds worth PLN 922 million.
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Additional Information
Analiza wykonania budżetu państwa i założeń polityki pieniężnej w 2025 r.
Print number: OTHER 2681
Process start date: 2026-06-16