How are dividends taxed in Poland?

Poland charges a flat 19% tax on dividends, the podatek od dywidend. For dividends paid by a Polish company the tax is withheld at source by the payer, so you receive 81% of the gross and have nothing further to file. The dividend is not added to your other income.

How are foreign dividends taxed?

Foreign dividends are still taxed at 19% in Poland, but you get a credit for the withholding tax already deducted abroad, capped at the Polish 19%. If a foreign country withheld 15%, you typically pay only the remaining 4% to Poland, reported on form PIT-38.

What if the foreign withholding exceeds 19%?

The credit is limited to the Polish liability, so if a country withheld more than 19% you cannot reclaim the excess from Poland. You would need to seek relief from the source country under the relevant double-tax treaty, often by claiming a reduced treaty rate at source.

Is there an annual tax-free allowance for dividends?

No. Unlike some countries, Poland does not give a separate dividend allowance. The flat 19% applies from the first zloty of dividend income, which is why the effective rate the tool shows is close to 19% for domestic payouts.

Does this handle the EU parent-subsidiary exemption?

No. Dividends between qualifying EU parent and subsidiary companies can be exempt from withholding under the parent-subsidiary directive. This calculator models an individual shareholder receiving a normal taxable dividend, not corporate intra-group flows.

Poland Dividend Tax Calculator

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The Poland Dividend Tax Calculator shows how much of a dividend you keep after Poland’s flat 19% dividend tax, known as the podatek od dywidend. It handles both Polish company payouts — where the tax is withheld at source and nothing further is owed — and foreign dividends, where tax may already have been deducted abroad and a credit applies.

How it works

For a domestic dividend the maths is simple: the company withholds 19% before paying you, so your net is gross × 0.81. There is no separate filing and the dividend never joins your other income on the progressive scale.

For a foreign dividend, two layers stack. First the source country withholds its own tax at the rate you enter. Poland then applies its own 19%, but grants a credit for the foreign tax already paid — limited to the Polish liability. If a country withheld 15%, you pay the remaining 4% to Poland on form PIT-38; if it withheld 19% or more, no Polish top-up is due, though any excess above 19% cannot be reclaimed from Poland.

Domestic: net = gross × 0.81. Foreign: total tax = foreign WHT + max(0, 19% − foreign WHT), capped so the credit never exceeds the Polish charge.

Example and notes

A 10,000 PLN dividend from a Polish company is taxed 10,000 × 19% = 1,900 PLN, leaving 8,100 PLN in hand. The same dividend from a US company taxed at 15% abroad attracts 10,000 × 15% = 1,500 PLN foreign tax, then a Polish top-up of 1,900 − 1,500 = 400 PLN, for a total of 1,900 PLN and the same 19% effective rate.

This is an estimate. It excludes reduced treaty rates claimed at source, the EU parent-subsidiary exemption, and corporate-level taxation. Confirm foreign withholding and treaty positions before filing.