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Doing Business in PolandAPPENDIX 1Double Taxation AgreementsPoland has signed Avoidance of Double Taxation Treaties with 87 countries. All treaties follow theOECD model.Treaty tax rates (%) with Poland's main trading partnersCountry Dividends Interest RoyaltiesBelgium 5 / 15 5* 5Cyprus 0 / 5 5* 5Czech Republic 5 /10 10* 5France 5 / 15 0 0/10Germany 5 / 15 5* 5Greece 19 10 10Ireland 0 / 15 10* 0/10Italy 10 10* 10Latvia 5 / 15 10* 10Lithuania 5 / 15 10* 10Luxembourg 5 / 15 10* 10Malta 5 / 15 10* 10Netherlands 5 / 15 5* 5Russia 10 10* 10Slovakia 5 / 10 10* 5Slovenia 5 / 15 10* 10Switzerland 5 / 15 10* 10Ukraine 5 / 15 10 10United Kingdom 0/10 5* 5USA 5 / 15 0 10* in some cases 0% e.g. paid to government units or paid on bank loans18

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