 Comparative Profitability of Tobacco and Field Tomatoes in Poland, 2023-2025Irena Augustynska and Lukasz Zaremba European Research Studies Journal, 2025, vol. XXVIII, issue 4, 732-748 Abstract: Purpose: The study aims to assess and compare the economic performance and profitability of tobacco (Nicotiana tabacum L.) and field tomato (Solanum lycopersicum L.) cultivation in Poland during 2023-2025. It identifies production, cost, and income determinants for both crops and evaluates their potential role within the framework of sustainable agricultural development and the European Green Deal. Design/Methodology/Approach: The research was conducted using data derived from two national farm accountancy systems: AGROKOSZTY and the Polish FADN, which are partially compatible with each other. The analysis covered eight farms growing tobacco and a group of tomato producing farms. Cost and income accounts were compiled according to the AGROKOSZTY system methodology, distinguishing direct and indirect costs, gross margins, and income both with and without subsidies. Additional data were obtained from Statistics Poland, the Agency for Restructuring and Modernisation of Agriculture, and sectoral organisations. All financial data were converted into euros based on the National Bank of Poland’s exchange rates. Findings: Results indicate that in the research years (2023-2025) the production value of field tomatoes (EUR 14,566–19,392/ha) exceeded that of tobacco (EUR 11,293–12,759/ha) by 29–52%. However, tomato cultivation incurred approximately five times higher direct costs (EUR 9,031–9,877/ha) than tobacco (EUR 1,877–1,916/ha). Consequently, from production of tobacco achieved higher and more stable incomes from activity, while tomato profitability declined sharply after 2023. In 2025, costs represented about 90% of the tomato farm gate price, compared with 58% for tobacco. Both crops are labour-intensive, with over 60% of total labour provided by farmers and family members. Income from tobacco cultivation covered family labour costs in all years, while in tomato farms this occurred only in 2023–2024. Practical implications: The findings demonstrate the economic challenges of field tomato cultivation under Polish climatic conditions and its strong dependence on domestic processing demand. The results of research may inform farm-level decision-making and agricultural policy related to crop diversification, subsidy allocation, and sustainable production models. Originality/Value: This study provides the first systematic comparative assessment of the production and income structure of tobacco and field tomatoes in Poland using harmonised AGROKOSZTY–FADN data. It contributes to the discussion on sustainable alternatives to tobacco cultivation and offers evidence-based insights for policymakers and producers. Keywords: Profitability; income from activities; production costs; sustainable agriculture; crop diversification; Poland. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ers:journl:v:xxviii:y:2025:i:4:p:732-748 Access Statistics for this article More articles in European Research Studies Journal from European Research Studies Journal |
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