Poland Withholding tax rates
Poland Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
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 | structured — see the API |
|---|---|
| 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