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 |