Taxation in Eastern Europe/Poland Table

Personal Income Tax Rates
Level of Taxable Income (PLN)	Rate Applicableto Level (%)
Up to 12,400	21
12,400-24,800	33
Over 24,800	45

Poland

Withholding Tax Rates for Treaty Countries
Country of Recipient	Dividends (%)	Interest (%)	Royalties (%)
Albania	5a	10	5
Australia	15	10	10
Austria	10	-	-
Belarus	10b	10	-
Belgium	10	10	10
Canada	15	15	10c
China (People's Republic of)	10	10	10d
COMECON countries	-	-	-
Cyprus	10	10e	5
Czech Republic	5f	10	5
Denmark	5g	-	10
Finland	5g	-	10c
France	5h	-	10c
Germany	5g	-	-
Greece	20	10	10
India	15	15	20
Indonesia	10i	10	15
Israel	5j	5	10k
Italy	10	10	10
Japan	10	10	10c
Korea (Republic of)	5l	10	10
Malaysia	-	15	15m
Netherlands	-g	-	10c
Norway	5g	-	10c
Pakistan	15n	20	20o
Russia	10	10	10
Singapore	10	10	10
Spain	5g	-	10c
Sri Lanka	15	10	10c
Sweden	5g	-	10
Switzerland	5g	10	-
Thailand	20	20	15p
Tunisia	5m	12	12
Ukraine	5g	10	10
United Arab Emirates	5	5e	5
United Kingdom	5h	-	10
United States	5h	-	10
Yugoslavia	5g	10	10
a. If the payee owns less than 25% of the payer, the rate is 10%.
b. If the payee owns less than 30% of the payer, the rate is 15%.
c. Cultural royalties (excluding film royalties in some cases) are exempt.
d. The effective rate on royalties for payments related to industrial, commercial, or scientific equipment is 7%.
e. Interest paid to the government (and dependent institutions) or on loans with government guarantees is exempt.
f. If the payee owns less than 20% of the payer, the rate is 10%.
g. If the payee owns less than 25% of the payer, the rate is 15%.
h. If the payee owns less than 10% of the payer, the rate is 15%.
i. If the payee owns less than 20% of the payer, the rate is 15%.
j. If the payee owns less than 15% of the payer, the rate is 10%.
k. The rate on royalties for payments related to industrial, commercial, or scientific equipment is 5%.
l. If the payee owns less than 10% of the payer, the rate is 10%.
m. Film royalties are taxed at the nontreaty rate.
n. If the payee owns less than one-third of the payer or if the payer is not an industrial enterprise, the nontreaty rate applies.
o. The rate on payments related to technical know-how is 15%.
p. The rate for cultural royalties (excluding films) is 5%.

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