Debt securities - Double Taxation Treaties concluded by Poland and currently in force
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.
| Country | Rate prescribed by the DTT - Interest (%) | Tax refund available (%) |
| Albania | 10 | 10 |
| Armenia | 5 | 15 |
| Australia | 10 | 10 |
| Austria | 5 | 15 |
| Azerbaijan | 10 | 10 |
| Bangladesh | 10 | 10 |
| Belarus | 10 | 10 |
| Belgium | 5 | 15 |
| Bosnia and Herzegovina | 10 | 10 |
| Bulgaria | 10 | 10 |
| Canada | 10 | 10 |
| Chile | 15 | 5 |
| China | 10 | 10 |
| Croatia | 10 | 10 |
| Cyprus | 5 | 15 |
| Czech Republic | 5 | 15 |
| Denmark | 5 | 15 |
| Egypt | 12 | 8 |
| Estonia | 10 | 10 |
| Ethiopia | 10 | 10 |
| Finland | 5 | 15 |
| France | 0 | 20 |
| Georgia | 8 | 12 |
| Germany | 5 | 15 |
| Greece | 10 | 10 |
| Hungary | 10 | 10 |
| Iceland | 10 | 10 |
| India | 10 | 10 |
| Indonesia | 10 | 10 |
| Iran | 10 | 10 |
| Ireland | 10 | 10 |
| Israel | 5 | 15 |
| Italy | 10 | 10 |
| Japan | 10 | 10 |
| Jordan | 10 | 10 |
| Kazakhstan | 10 | 10 |
| Kuwait | 5 | 15 |
| Kyrgyzstan | 10 | 10 |
| Latvia | 10 | 10 |
| Lebanon | 5 | 15 |
| Lithuania | 10 | 10 |
| Luxembourg | 5 | 15 |
| Malaysia | 15 | 5 |
| Malta | 5 | 15 |
| Mexico | 15 | 5 |
| Moldova | 10 | 10 |
| Mongolia | 10 | 10 |
| Montengro | 15 | 5 |
| Morocco | 10 | 10 |
| Netherlands | 5 | 15 |
| New Zealand | 10 | 10 |
| North Macedonia | 10 | 10 |
| Norway | 5 | 15 |
| Pakistan | a | 0 |
| Philippines | 10 | 10 |
| Portugal | 10 | 10 |
| Qatar | 5 | 15 |
| Romania | 10 | 10 |
| Russia | 10 | 10 |
| Saudi Arabia | 5 | 15 |
| Serbia | 10 | 10 |
| Singapore | 5 | 15 |
| Slovak Republic | 5 | 15 |
| Slovenia | 10 | 10 |
| South Africa | 10 | 10 |
| South Korea | 10 | 10 |
| Spain | 0 | 20 |
| Sri Lanka | 10 | 10 |
| Sweden | 0 | 20 |
| Switzerland | 5 | 15 |
| Syria | 10 | 10 |
| Taiwan | 10 | 10 |
| Tajikistan | 10 | 10 |
| Thailand | 10 | 10 |
| Tunisia | 12 | 8 |
| Turkey | 10 | 10 |
| Ukraine | 10 | 10 |
| United Arab Emirates | 5 | 15 |
| United Kingdom | 5 | 15 |
| U.S.A. | 0 | 20 |
| Uzbekistan | 10 | 10 |
| Vietnam | 10 | 10 |
| Zimbabwe | 10 | 10 |
a. Standard domestic withholding tax rate on interest.