United Kingdom – Poland Tax Treaty
The United Kingdom-Poland tax treaty caps withholding on dividends at 10% for portfolio investors and 0% 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 54 active treaties in United Kingdom's network and one of 40 in Poland's. The general dividend rate of 10% is below the median in both countries' treaty networks (United Kingdom: 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 | 10%saves 9% | 19% |
| Dividends (qualified) Beneficial owner is a company holding >= 10% of voting stock | 0%saves 19% | 19% |
| Interest Bank interest, bonds, loans | 5%saves 15% | 20% |
| 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 (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 10% applies to portfolio investors. A reduced rate of 0% 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 5% to 5%.
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
🇬🇧United Kingdom's Network
Among United Kingdom's 54 active treaty partners, the 10% general dividend rate ranks 4th (median: 15%).
| Partner | Rate |
|---|---|
| Saudi Arabia | 5% |
| China | 10% |
| Japan | 10% |
| Poland (this treaty) | 10% |
| Thailand | 10% |
| United Arab Emirates | 15% |
| Austria | 15% |
🇵🇱Poland's Network
Among Poland's 40 active treaty partners, the 10% general dividend rate ranks 5th (median: 15%).
| Partner | Rate |
|---|---|
| Saudi Arabia | 5% |
| China | 10% |
| Cyprus | 10% |
| United Kingdom (this treaty) | 10% |
| Hungary | 10% |
| India | 10% |
| Italy | 10% |