WITHHOLDING TAX IN POLAND
Withholding tax is charged on some kind of revenue earned by foreign residents (both natural persons and legal persons) in Poland. Main examples of withholding tax in Poland:
RATE |
REVENUE |
EXEMPTIONS |
| 20% | interest, intellectual property rights, licenses, know how | double taxation treaties
Exemptions for companies: (1) fee is paid by Polish Company or permanent establishment of company being tax resident in EU or EEA member country,
(2) fee is received by a company being tax resident of EU EU or EEA member country other than Poland
(3) company which pay fee holds no less than 25% of shares in company receiving fee, or – company receiving fee holds no less than 25% of shares in company which pay fee
(4) a minimum 25% share has been held directly and continuously for an uninterrupted period of two years; if a company acquire at least 25% shares, it can benefit from the exemption from the day of shares acquisition, under the condition that it will hold at least 25% of shares for an uninterrupted period of two years |
| 20% |
services related to artistic, entertainment or sport-related activities |
double taxation treaties |
| 20% |
advisory services, accounting services, market research services, legal services, advertising services, management and control, data processing, personnel recruitment services, guarantees and sureties and similar services |
double taxation treaties |
| 20% | remuneration of foreign residents – management board or supervisory members of Polish companies | double taxation treaties |
| 10% |
from fees due for transport of cargo and passengers from Polish ports by foreign commercial sea transport enterprises, except transit cargo and transit passengers |
double taxation treaties |
| 10% |
earned in the territory of Poland by foreign air transport enterprises |
double taxation treaties |
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