Poland: Double Tax Treaties

Introduction

This page was last updated on 30 November 2020.

The 85 double tax avoidance agreements currently in force between Poland and other jurisdictions are given in the table below. Also provided is the year that the most recent treaty between the two territories went into force.

Dividends are generally subject to a 19% rate, which can be reduced under a double taxation agreement (of which Poland currently has 85) or removed altogether when paid to companies in  EEA states, subject to the conditions of the parent-subsidiary directive.

Where there are no special rules in place, withholding tax is imposed under the general provisions of the Corporation Tax Act, and the applicable double tax treaty, if there is one in place.

The tax treaty with the USA provides for withholding tax rates of 0% for interest and 10% for royalties. The rate for dividends is 15%, though this is reduced to 5% when the beneficial owner is a company that directly holds at least 10% of the voting stock of the company paying the dividends.

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