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Dividend tax in Poland 2026
Dividends bear a flat, final 19% withheld at source — the so-called Belka tax that covers most Polish capital income.
Foreign dividends carry the same 19%, self-assessed with a credit for foreign withholding.
At a glance
- top rate
- 19% flat, final
- entry band
- 19% from the first zloty
- tax year basis
- Calendar year
- filing deadline
- Withheld at source; foreign dividends reported by 30 April
- residency basis
- Residents: worldwide dividends; credit for foreign tax
- regime flag
- No allowance or exemption band for dividend income
Rates
How investment income is taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 19% | Gross | Dividends from Polish companies — withheld, final |
| 19% | Gross | Foreign dividends — self-assessed, foreign tax credited |
| 19% | Gross | Bank and bond interest, investment-fund income — withheld, final |
| 12% / 32% scale | Net | Royalties — 12% provisional withholding, settled at scale with a 50% cost allowance up to PLN 120,000 |
Residency
Residency trigger
Polish residents owe 19% on dividends wherever the payer sits; domestic payers withhold, foreign ones leave you to settle in the annual capital-income return.
Non-resident treatment
Dividends to non-residents also suffer 19% withholding, frequently cut by treaty — Poland's network is wide.
Notes
- The 19% is final for residents — dividends never push other income into the 32% band.
- There is no shelter for small savers: the 19% applies from the first zloty, with no annual allowance.
- Interest on treasury bonds quoted abroad and listed corporate bonds with 1+ year maturity is exempt for non-residents.
- A 5% intellectual-property box exists for business income from qualifying rights — separate from the passive-royalty rules.
FAQ
How are dividends taxed in Poland?
At a flat, final 19% withheld at source — the same rate that covers interest and fund income.
Do I owe Polish tax on foreign dividends?
Yes, the same 19% by self-assessment in the annual return, with foreign withholding credited up to the Polish charge.
Figures: tax year 2026, compiled from public sources. Not tax advice.