Austria – Poland Tax Treaty
The Austria-Poland tax treaty caps withholding on dividends at 15% for portfolio investors and 5% for qualifying direct investment, and interest at 5%. Royalties are taxed at a uniform 5% across all categories. Private pensions are taxable only in the country of residence, with no withholding at source. This is one of 36 active treaties in Austria's network and one of 40 in Poland's. The general dividend rate of 15% compares to a median of 15% across Austria's network and 15% across Poland's.
Verified data
Bundesministerium fur Finanzen Austria (bmf.gv.at) - Doppelbesteuerungsabkommen (Treaty list verified April 2026. Rates from individual treaty texts (Articles 10-12). Statutory dividend WHT is 27.5% KESt; 28% used as rounded figure.)
Withholding Rate Summary
Source: Austria Treaty Reference| Income Type | Treaty Rate | Statutory Rate (Austria) |
|---|---|---|
| Dividends (general) Portfolio investors | 15%saves 13% | 28% |
| Dividends (qualified) Beneficial owner is a company holding >= 10% of voting stock | 5%saves 23% | 28% |
| Interest Bank interest, bonds, loans | 5% | 0% |
| Royalties (avg) Patents, copyright, know-how, film/TV | 5% | — |
| Pensions Private pension distributions | 0% | — |
| Social Security Government social security benefits | 0% | — |
“Treaty Rate” is the maximum withholding permitted under this treaty. The actual effective rate may be lower if domestic law provides a more favorable rate independently. “Statutory Rate (Austria)” shows the rate that applies when no treaty benefit is claimed. Qualified dividend rate requires: Beneficial owner is a company holding >= 10% of voting stock.
Dividends
The general dividend rate of 15% applies to portfolio investors. A reduced rate of 5% is available when beneficial owner is a company holding >= 10% of voting stock. Without the treaty, the statutory withholding rate on dividends is 28%.
Source: Austria Treaty Reference
Interest
Interest payments (bank interest, bonds, loans) are subject to 5% withholding under this treaty, compared to the 0% statutory rate. This represents a no reduction from the statutory rate.
Source: Austria Treaty Reference
Royalties
Royalty withholding rates vary by the type of intellectual property. This treaty distinguishes 4 categories, with rates ranging from 5% to 5%.
Source: Austria Treaty Reference
Pensions & Social Security
Private pension distributions are taxable only in the country of residence, with no withholding at source. Government social security benefits are exempt from source-country withholding.
Source: Austria Treaty Reference
Comparative Context
🇦🇹Austria's Network
Among Austria's 36 active treaty partners, the 15% general dividend rate ranks 27th (median: 15%).
| Partner | Rate |
|---|---|
| Netherlands | 15% |
| New Zealand | 15% |
| Pakistan | 15% |
| Poland (this treaty) | 15% |
| Portugal | 15% |
| Russia | 15% |
| Sweden | 15% |
🇵🇱Poland's Network
Among Poland's 40 active treaty partners, the 15% general dividend rate ranks 14th (median: 15%).
| Partner | Rate |
|---|---|
| Singapore | 10% |
| Slovak Republic | 10% |
| Egypt | 12% |
| Austria (this treaty) | 15% |
| Australia | 15% |
| Belgium | 15% |
| Canada | 15% |