Czech Republic – Poland Tax Treaty
The Czech Republic-Poland tax treaty caps withholding on dividends at 5%, and interest at 5%. Royalties are taxed at a uniform 10% across all categories. Private pensions are taxable only in the country of residence, with no withholding at source. This is one of 34 active treaties in Czech Republic's network and one of 40 in Poland's. The general dividend rate of 5% is below the median in both countries' treaty networks (Czech Republic: 15%, Poland: 15%).
Verified data
Krajowa Administracja Skarbowa (podatki.gov.pl) - Double Taxation Treaties (Treaty list verified April 2026. Rates from individual treaty texts (Articles 10-12).)
Withholding Rate Summary
Source: Poland Treaty Reference| Income Type | Treaty Rate | Statutory Rate (Poland) |
|---|---|---|
| Dividends (general) Portfolio investors | 5%saves 14% | 19% |
| Dividends (qualified) Beneficial owner is a company holding >= 10% of voting stock | 5%saves 14% | 19% |
| Interest Bank interest, bonds, loans | 5%saves 15% | 20% |
| Royalties (avg) Patents, copyright, know-how, film/TV | 10% | — |
| 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 (Poland)” 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 5% 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 19%.
Source: Poland Treaty Reference
Interest
Interest payments (bank interest, bonds, loans) are subject to 5% withholding under this treaty, compared to the 20% statutory rate. This represents a 15% reduction from the statutory rate.
Source: Poland Treaty Reference
Royalties
Royalty withholding rates vary by the type of intellectual property. This treaty distinguishes 4 categories, with rates ranging from 10% to 10%.
Source: Poland 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: Poland Treaty Reference
Comparative Context
🇨🇿Czech Republic's Network
Among Czech Republic's 34 active treaty partners, the 5% general dividend rate ranks 1st (median: 15%).
| Partner | Rate |
|---|---|
| Poland (this treaty) | 5% |
| Austria | 10% |
| China | 10% |
| Cyprus | 10% |
🇵🇱Poland's Network
Among Poland's 40 active treaty partners, the 5% general dividend rate ranks 1st (median: 15%).
| Partner | Rate |
|---|---|
| Czech Republic (this treaty) | 5% |
| Saudi Arabia | 5% |
| China | 10% |
| Cyprus | 10% |