Equities - 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 guarantee that this information is correct, complete and accurate. Clearstream Banking does not assume liability for any damages, direct or indirect, that may arise from the reliance on or the use of this information. The rate as prescribed in the DTT assumes that the beneficial owner does not hold a substantial percentage of the share capital of the company paying the dividend. Different rates may apply for substantial holdings. Please refer to the actual DTT or your tax advisor for further information.

The standard rate of withholding tax on dividends is 19% before any refund.

CountryRate prescribed
by the DTT -
Dividends (%)
Tax refund
available (%)
Albania109
Armenia109
Australia154
Austria154
Azerbaijan109
Bangladesh154
Belarus154
Belgium154
Bosnia and Herzegovina154
Bulgaria109
Canada154
Chile154
China109
Croatia154
Cyprus514
Czech Republic514
Denmark154
Egypt127
Estonia154
Finland154
France154
Georgia109
Germany154
Greece190
Hungary109
Iceland154
India154
Indonesia154
Iran712
Ireland154
Israel109
Italy109
Japan109
Jordan109
Kazakhstan154
Kuwait514
Kyrgyzstan109
Latvia154
Lebanon514
Lithuania154
Luxembourg154
Macedonia154
Malaysia019
Malta109
Mexico154
Moldova154
Mongolia109
Morocco154
Netherlands154
New Zealand154
Norway154
Pakistan154
Philippines154
Portugal154
Qatar514
Romania154
Russia109
Saudi Arabia514
Singapore109
Slovak Republic514
Slovenia154
South Africa154
South Korea109
Spain154
Sri Lanka154
Sweden154
Switzerland154
Syria109
Tajikistan154
Thailand190
Tunisia109
Turkey154
Ukraine154
United Arab Emirates514
United Kingdom109
U.S.A.154
Uzbekistan154
Vietnam154
Zimbabwe154