Poland Withholding tax rates
Poland Withholding tax rates: no single figure applies. The 4 withholding taxes held run from 19% to 20%, cited to Ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osob prawnych (updop), art. 21 ust. 1 pkt 1 i 2a ('ustala sie w wysokosci 20% przychodow', in force since 1 Jan 2022. Last checked against the official source on 10 Aug 2026.
Official source: Ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osob prawnych (updop), art. 21 ust. 1 pkt 1 i 2a · Last checked 2026-08-10 · source fingerprint
The withholding taxes Poland levies on payments to non-residents - 19% on dividends and 20% on interest, royalties and a statutory list of intangible services - each at its domestic statutory rate before any double-tax agreement relief, plus the pay-and-refund mechanism for passive payments over PLN 2,000,000 to a related foreign recipient. Levied under the Corporate Income Tax Act (ustawa o CIT / updop) art. 21-22 and administered by the Krajowa Administracja Skarbowa (Lublin tax office for non-residents).
Compare withholding tax rates across all 34 European countries →
| Current value | 19–20% across 4 withholding taxes — no single rate |
|---|---|
| In force from | 2022-01-01 |
| Official source | Ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osob prawnych (updop), art. 21 ust. 1 pkt 1 i 2a ('ustala sie w wysokosci 20% przychodow' - 'is set at 20% of revenue') and art. 22 ust. 1 ('ustala sie w wysokosci 19% uzyskanego przychodu (dochodu)' - 'is set at 19% of the revenue (income) obtained'); pay-and-refund: art. 26 ust. 2e |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Poland taxes non-residents' Polish-source passive income at two headline rates - 19% on dividends and 20% on interest, royalties and listed intangible services - so a caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, and the EU Parent-Subsidiary Directive (implemented in art. 22 ust. 4 updop) and Interest & Royalties Directive (art. 21 ust. 3 updop) can exempt qualifying intra-EU/EEA corporate payments entirely. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. PAY-AND-REFUND (art. 26 ust. 2e updop, in its current form since 1 January 2022): where dividends, interest and royalties paid to a single RELATED foreign recipient exceed PLN 2,000,000 in the payer's tax year, the payer must withhold at the full statutory rate (19%/20%) on the excess regardless of any treaty rate or directive exemption; relief is then obtained by refund, by the payer's WH-OSC statement, or by a clearance opinion (opinia o stosowaniu preferencji, valid 36 months). Intangible-services fees under art. 21 ust. 1 pkt 2a are outside the pay-and-refund mechanism.
Get it programmatically
curl https://euroref.dev/v1/pl/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/pl/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/pl/withholding-taxOther Poland series: Policy interest rate (stopa referencyjna NBP) · Value added tax (podatek od towarow i uslug, VAT) · VAT registration threshold · Statutory minimum wage (minimalne wynagrodzenie za prace) · Public holidays · Consumer price inflation (wskaznik cen towarow i uslug konsumpcyjnych) · Corporate income tax (podatek dochodowy od osob prawnych, CIT) · Personal income tax (podatek dochodowy od osob fizycznych, PIT) · Statutory social-insurance contributions · Statutory interest rates (odsetki ustawowe) · late-payment interest rate · NBP reference exchange rates (table A)
The same figure elsewhere: Portugal · Romania · Serbia · Slovakia · Slovenia · all 34