Lowtax Network

Back To Top

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.

Country Year Effective Country Year Effective
Albania 1993 Malta 1994
Algeria 2000 Mexico 1998
Armenia 1999 Moldova 1994
Australia 1991 Mongolia 1997
Austria 2004 Montenegro 1997
Azerbaijan 1997 Morocco 1994
Bangladesh 1997 Netherlands 2002
Belarus 1992 New Zealand 2005
Belgium 2001 Nigeria 1999
Bosnia & Herzegovina 1985 North Macedonia 1996
Bulgaria 1994 Norway 2009
Canada 2012 Pakistan 1974
Chile 2000 Philippines 1992
China 1988 Portugal 1995
Croatia 1994 Qatar 2008
Cyprus 1992 Romania 1994
Czech Republic 2011 Russia 1992
Denmark 2001 Saudi Arabia 2011
Egypt 1996 Serbia 1997
Estonia 1994 Singapore 2012
Finland 2009 Slovakia 1994
France 1975 Slovenia 1996
Georgia 1999 South Africa 1993
Germany 2003 South Korea 1991
Greece 1987 Spain 1979
Hungary 1992 Sri Lanka 1980
Iceland 1998 Sweden 2004
India 1989 Switzerland 1991
Indonesia 1992 Syria 2001
Iran 1998 Tajikistan 2003
Ireland 1995 Thailand 1978
Israel 1991 Tunisia 1993
Italy 1985 Turkey 1993
Japan 1980 Ukraine 1993
Jordan 1997 United Arab Emirates 1993
Kazakhstan 1994 United Kingdom 2006
Kuwait 1996 United States 1974
Kyrgyzstan 1998 Uruguay 1991
Latvia 1993 Uzbekistan 1995
Lebanon 1999 Vietnam 1994
Lithuania 1994 Zambia 1995
Luxembourg 1995 Zimbabwe 1993
Malaysia 1977

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.

 

 

Back to Poland Index »