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Withholding tax in Poland 2026
Payments to non-residents leave Poland with final withholding: 19% on dividends and 20% on interest, royalties and directors' fees, before treaty relief.
Bond investors do better — foreign-quoted treasury bonds and 1-year-plus listed corporate bonds pay non-residents interest tax-free.
At a glance
- top rate
- 20% (interest, royalties, directors' fees)
- entry band
- 0% on qualifying treasury and listed corporate bonds
- tax year basis
- Withheld when paid
- filing deadline
- Final for passive income; employment reconciles by 30 April
- residency basis
- Polish-source payments to non-residents
- regime flag
- Property-rich share gains (50%+ Polish real estate) stay taxable in Poland
Rates
Withholding on non-residents (2026)
| Rate | Base | Applies to |
|---|---|---|
| 19% | Gross | Dividends — final |
| 20% | Gross | Interest and royalties — final, before treaty relief |
| 20% | Gross | Non-executive directors' fees |
| 0% | — | Treasury bonds quoted on foreign markets; listed corporate bonds with 1+ year maturity |
| 12% / 32% scale | Salary | Employment for a Polish employer — normal payroll withholding |
Thresholds & allowances
- Turnover-based assessment5% – 80% of turnover
Where a non-resident's Polish business income can't be documented, deemed profit rates apply (5% retail up to 80% for professional services)
Residency
Residency trigger
For residents, only payroll and a 12% provisional withholding on royalties and professional fees apply — everything reconciles in the annual return.
Non-resident treatment
Non-residents keep resident-style deductions on assessed income; the 19%/20% withholdings are final, and treaty rates take priority where a residence certificate is provided.
Notes
- Non-residents working under a contract with a foreign employer must pay their own monthly tax advances — there is no employer withholding to rely on.
- The solidarity tax reaches non-residents too once Polish income passes PLN 1 million.
- European Union rules for faster withholding-tax refunds — Faster and Safer Relief of Excess Withholding Taxes (FASTER) — apply from 2030; Poland has not yet transposed them.
FAQ
What does Poland withhold on payments abroad?
19% on dividends and 20% on interest, royalties and directors' fees — all final, and typically reduced under Poland's treaty network.
Are foreign bondholders taxed?
Usually not — interest on treasury bonds quoted abroad and on listed corporate bonds with at least 1 year to maturity is exempt for non-residents.
Figures: tax year 2026, compiled from public sources. Not tax advice.