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Tax authorities

Ministry Of Finance
12 Swietokrzyska St, Warsaw 00916, Poland
Tel: +48 22 6945 555
Tel: +48 22 827 27 22
Website: www.mofnet.gov.pl

Tax rates at a glance

(As of August 7 2009) 

Corporate income tax rate 19%
Capital gains tax rate 19%
Branch tax rate 19%

Withholding tax
Dividends 19%-0% (a)
Interest 20%-0%(b)
Royalties from patents and licences 20%-0%(b)
Branch remittance tax Nil

Net operating losses (years)
Carryback Not allowable
Carryforward 5 (c)

(a) Dividends may be exempt based on the regulations implementing the Parent-Subsidiary Directive, subject to conditions there stated (10% shareholding and two-year holding period; exemption applicable without withholding obligation even if this period elapses after the dividend is distributed). Also, reduced rate of withholding tax or exemption may apply to dividends based on the relevant double tax treaties.
(b) Interest and royalties may be exempt based on the regulations implementing the Interest-Royalties Directive, subject to conditions there stated (in the transitional period between July 1 2009 and June 30 2013 – 5% rate applies). Also, reduced rate of withholding tax or exemption may apply to interest and royalties based on the relevant double tax treaties.
(c) Maximum 50% of each year's loss may be utilised in any of the following five years

Source: Professionals from Accreo Taxand, the Polish member of Taxand

Poland

Marcin Rudnicki and Michal Niznik
KPMG
Poland

Marcin Rudnicki and Michal Niznik of KPMG discuss how foreign taxpayers could make a claim for a refund of withholding tax in Poland

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See also

Poland
Central and Eastern Europe (Regional Rankings)

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