CORPORATE TAXES
WITHHOLDING TAXES
According to existing law , the withholding tax table rates ( see below ) apply only to payments made to foreign corporations and individuals .
Dividend payments made by domestic payers to resident corporations are taxed at a 20% rate , but those corporations are eligible for a tax credit equal to the amount of the tax , provided they have sufficient taxable profit to utilize the credit . If it is not possible to utilize tax credit in a fiscal period , it may be carried forward and utilized in the following fiscal periods . The net result is that resident
corporations with taxable income are free of tax on dividends received from other resident corporations .Payments by resident companies to nonresident individuals are taxed according to the double taxation agreements; if no treaty exists ,payments are taxed at a 20% rate.
Polish corporations are required to withhold tax on payments of
dividends , interest and royalties as set out below . In cases where these earnings are effectively connected with a permanent establishment of the recipient , the income is taxed as business profits of the permanent establishment according to tax treaties .
RECIPIENT DIVIDENDS INTEREST ROYALHES
% % %
Nontreaty 20 20 20
Treaty:
Albania 10(1) 10 5
Australia 15 10 10
Austria 10 0 0
Belarus 15(2) 10 0
Belgium 10 10(3) 10
Bulgaria 10 10(4) 5
Canada 15 15(4) 10(5)
China,P.R 10 10(4) 10(6)
Croatia 15(1) 10(4) 10
Cyprus 10 10(4) 5
Czech Republic10(7) 10(4) 5
Denmark 15(1) 0 10
Estonia 15(1) 10(4) 10
Finland &nbs
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