Poland Non-Resident Withholding Tax (WHT / Podatek u źrodła) Calculator 🇵🇱
Calculate withholding tax on cross-border payments from Poland (Podatek u źrodła - WHT) under CIT Act Arts. 21 & 22: 19% dividends, 20% royalties/interest, DTA relief, and Pay & Refund mechanism (> 2M PLN).
19% Dividends • 20% Royalties & Interest • Pay and Refund (>2M PLN) • DTA • KAS
Input Parameters
Calculation Results
Contractual Gross Amount -
Polish Withholding Tax Payable (Podatek u źrodła - WHT) -
Net Outbound Wire Remittance to Foreign Payee -
Total Cost to Polish Enterprise -
📊 Ustawowa Matryca Podsumowująca i Porownawcza
| Pozycja / Składnik Ustawowy | Wyliczona Wartość |
|---|---|
| Głowny Wynik / Kwota Ustawowa | 0,00 zł |
Statutory Basis & Calculation Formula
Statutory Rules (Ustawa o CIT Art. 21, 22 & 26):
• Dividends: Standard statutory rate of 19.0% (0.0% exempt under EU Parent-Subsidiary Directive for 10%+ corporate holdings held for 2 years).
• Royalties & Software Licenses: Standard statutory rate of 20.0% (0.0% exempt under EU Interest & Royalties Directive for 25%+ holdings, or reduced under DTA treaties e.g. 5% or 10%).
• Interest: Standard domestic rate of 20.0%.
• Intangible Services (Advisory, accounting, market research, advertising): Standard rate of 20.0% (exempt under most DTA treaties with valid Certificate of Residence - CFR).
• "Pay and Refund" Mechanism: Mandatory tax withholding at full statutory rates without treaty relief for passive payments exceeding 2,000,000 PLN/year to related entities (refund claimed subsequently).
• Gross-Up Formula: `Grossed-Up Payment = Net Amount / (1 - Withholding Rate)`.
• Dividends: Standard statutory rate of 19.0% (0.0% exempt under EU Parent-Subsidiary Directive for 10%+ corporate holdings held for 2 years).
• Royalties & Software Licenses: Standard statutory rate of 20.0% (0.0% exempt under EU Interest & Royalties Directive for 25%+ holdings, or reduced under DTA treaties e.g. 5% or 10%).
• Interest: Standard domestic rate of 20.0%.
• Intangible Services (Advisory, accounting, market research, advertising): Standard rate of 20.0% (exempt under most DTA treaties with valid Certificate of Residence - CFR).
• "Pay and Refund" Mechanism: Mandatory tax withholding at full statutory rates without treaty relief for passive payments exceeding 2,000,000 PLN/year to related entities (refund claimed subsequently).
• Gross-Up Formula: `Grossed-Up Payment = Net Amount / (1 - Withholding Rate)`.
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.