14. Income tax expense

 
  Year ended 31 December
  2014 2013
Current tax (324 716) (243 039)
Deferred income tax (Note 34) (38 674) (65 686)
Total income tax (363 390) (308 725)
Profit before tax 1 652 700 1 517 703
Tax calculated at Polish current tax rate (19%) (314 013) (288 364)
Effect of different tax rates in other countries 5 (12)
Income not subject to tax *) 9 856 15 073
Costs other than tax deductible costs **) (48 732) (47 659)
Other positions affecting income tax (402) 613
Deferred tax losses incurred by mBank branch in the Czech Republic in 2009-2011 (7 512) 13 334
Losses of branches of mBank S.A. in Slovakia (2 592) (1 710)
Income tax expense (363 390) (308 725)
Effective tax rate calculation    
Profit before income tax 1 652 700 1 517 703
Income tax (363 390) (308 725)
Effective tax rate 21.99% 20.34%
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*) includes i.a. a positive result of branch in Czech Republic (excluded from taxation in Poland).

**) includes non-deductible costs according to Article 16 item 1 of Corporate Income Tax Act from 15 February 1992 (Journal of Laws No 21, item 86.

Information about deferred income tax is presented in Note 34. The tax on the Group’s profit before tax differs from the theoretical amount that would arise using the basic tax rate of the parent as presented above.