🇰🇷↔🇵🇱
What is the interest withholding rate between South Korea and Poland?
Under the South Korea-Poland tax treaty, the withholding rate on interest is 10%. Certain types of interest (such as government bonds) may qualify for additional exemptions under specific treaty articles. This 10% rate compares to a median of 10% across South Korea's 48 active treaty partners, and 10% across Poland's 40 active partners.
Network Comparison
South Korea
Rank 37 of 48 active treaties (lowest rate = #1)
Lower rates with: New Zealand (10%), Philippines (10%), Pakistan (10%)
Higher rates with: Romania (10%), Sweden (10%), Singapore (10%)
Poland
Rank 31 of 40 active treaties (lowest rate = #1)
Lower rates with: India (10%), Italy (10%), Japan (10%)
Higher rates with: Luxembourg (10%), New Zealand (10%), Pakistan (10%)
Important: Treaty rates require proper claim forms (e.g., IRS Form W-8BEN for U.S. treaties, HMRC DT-Individual for U.K. treaties, CRA Form NR301 for Canadian treaties) filed before payment. Limitation on Benefits (LOB) provisions may restrict eligibility. A 0% withholding rate does not mean no tax — the residence country may still tax the income. This is not tax advice.