Wihholding Tax (WHT)

Withholding tax (WHT) is levied by Polish payers on certain income earned in Poland by foreign entities having their place of residence, registered office or so-called permanent establishment outside Poland. The WHT is collected on the following income: Interest and...

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  • Analysis of tax obligations and correct calculation of withholding tax
  • Support for establishing the beneficial owner
  • Tax audit WHT
  • Preparation of WHT payment policy, including:
    1. analysis of tax and reporting obligations
    2. identification of the beneficial owner
    3. developing a due diligence 

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Ministry of Finance



We encourage you to read the questions and answers, which are regularly updated.

On October 6th we answered the question:

If interest is paid on an instalment basis, will the payer be obliged to collect withholding tax?

Questions and answers

Michał Mika

Leader of the WHT practice with several years of professional experience in the field of international taxation, which he gained as a representative of the Ministry of Finance to participate in the work of the Organisation for Economic Cooperation and Development (OECD) and the European Commission. He is interested in tax regulations of other countries, including international agreements and conventions on double taxation and regulations covering exchange of tax information with other countries; he also specializes in analysis of the risk of underestimation of taxable income in the transfer pricing area.

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