Poland Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and which forms to file.
Last updated 2026-06-15
Poland withholds 19.0% on dividends paid to non-resident investors. If you live in a country with a tax treaty, you can reclaim the difference between that rate and your treaty rate (typically 15%) — up to 4.0 percentage points — by filing a refund claim with the Krajowa Administracja Skarbowa (KAS) within 5 years.
About Poland's Withholding Tax
Poland applies 19% on dividends and 20% on interest to non-residents. EU residents may benefit from reduced rates under the EU Parent-Subsidiary Directive in addition to treaty rates.
Available Forms
Foreign income and tax credit declaration for Polish residents
Reclaim by Investor Residence Country
How much investors from each country can reclaim from Poland's 19.0% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| 🇺🇸United States | 19.0% | 15% | 4.0% | |
| 🇬🇧United Kingdom | 19.0% | 15% | 4.0% | |
| 🇩🇪Germany | 19.0% | 15% | 4.0% | |
| 🇫🇷France | 19.0% | 15% | 4.0% | |
| 🇪🇸Spain | 19.0% | 15% | 4.0% | |
| 🇳🇱Netherlands | 19.0% | 15% | 4.0% | |
| 🇧🇪Belgium | 19.0% | 15% | 4.0% | |
| 🇨🇭Switzerland | 19.0% | 15% | 4.0% | |
| 🇮🇹Italy | 19.0% | 15% | 4.0% | |
| 🇸🇪Sweden | 19.0% | 15% | 4.0% | |
| 🇳🇴Norway | 19.0% | 15% | 4.0% | |
| 🇩🇰Denmark | 19.0% | 15% | 4.0% | |
| 🇫🇮Finland | 19.0% | 15% | 4.0% | |
| 🇦🇹Austria | 19.0% | 15% | 4.0% | |
| 🇵🇹Portugal | 19.0% | 15% | 4.0% | |
| 🇮🇪Ireland | 19.0% | 15% | 4.0% | |
| 🇱🇺Luxembourg | 19.0% | 15% | 4.0% | |
| 🇦🇺Australia | 19.0% | 15% | 4.0% | |
| 🇨🇦Canada | 19.0% | 15% | 4.0% | |
| 🇸🇬Singapore | 19.0% | 15% | 4.0% | |
| 🇯🇵Japan | 19.0% | 15% | 4.0% |
* Treaty rates shown are standard DTT dividend rates. Lower rates may apply to substantial shareholdings. Consult your tax advisor for your specific situation.
How to reclaim Poland withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement — Poland should show 19.0% withheld at source.
- 2
Get a certificate of tax residence
Request a certificate of tax residence from your home country's tax authority for the year the dividend was paid.
- 3
Complete PIT-ZG
Fill in the Poland reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the Krajowa Administracja Skarbowa (KAS) within 5 years.
Frequently asked questions
How much Poland dividend withholding tax can I reclaim?
Poland withholds 19.0%. Investors resident in tax-treaty countries can usually reclaim down to a 15% treaty rate — about 4.0 percentage points — leaving 15% as final tax. Your exact treaty rate depends on your country of residence.
What is the deadline to reclaim Poland withholding tax?
5 years, counted (in most cases) from the end of the year the dividend was paid. After the deadline the claim is time-barred and the overpaid tax cannot be recovered.
Which form do I use to reclaim Poland withholding tax?
PIT-ZG — Foreign income and tax credit declaration for Polish residents. It is submitted to the Krajowa Administracja Skarbowa (KAS).
Do I need a certificate of tax residence?
Yes. Most tax authorities require a certificate of tax residence from your home country to grant the reduced treaty rate on a withholding tax reclaim.
Ready to reclaim your Poland withholding tax?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Start your claim — it's free