Debt securities - Double Taxation Treaties concluded by Poland and currently in force

03.07.2015

Note: Clearstream Banking provides these rates for information purposes only and does not assume liability in any case of error, omission or consequential damages. The rate as prescribed in the DTT may differ depending on the status of the beneficial owner. Please refer to the actual DTT or your tax advisor for further information.

The standard rate of withholding tax on interest is 20% before any refund.

CountryRate prescribed
by the DTT -
Interest (%)
Tax refund
available (%)
Albania1010
Armenia515
Australia1010
Austria515
Azerbaijan1010
Bangladesh1010
Belarus1010
Belgium515
Bosnia and Herzegovina1010
Bulgaria1010
Canada1010
Chile155
China1010
Croatia1010
Cyprus515
Czech Republic515
Denmark515
Egypt128
Estonia1010
Finland515
France020
Georgia812
Germany515
Greece1010
Hungary1010
Iceland1010
India155
Indonesia1010
Iran1010
Ireland1010
Israel515
Italy1010
Japan1010
Jordan1010
Kazakhstan1010
Kuwait515
Kyrgyzstan1010
Latvia1010
Lebanon515
Lithuania1010
Luxembourg515
Macedonia1010
Malaysia155
Malta515
Mexico155
Moldova1010
Mongolia1010
Morocco1010
Netherlands515
New Zealand1010
Norway515
Pakistana0
Philippines1010
Portugal1010
Qatar515
Romania1010
Russia1010
Saudi Arabia515
Singapore1010
Slovak Republic515
Slovenia1010
South Africa1010
South Korea1010
Spain020
Sri Lanka1010
Sweden020
Switzerland515
Syria1010
Tajikistan1010
Thailanda0
Tunisia128
Turkey1010
Ukraine1010
United Arab Emirates515
United Kingdom515
U.S.A.020
Uzbekistan1010
Vietnam1010
Zimbabwe1010

a. Standard domestic withholding tax rate on interest.