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Update on Malaysia’s double taxation relief agreement (DTA) with Poland
The Malaysia-Poland DTA, which was signed on 8 July 2013, entered into force on 12 January 2023. The DTA is effective from 1 January 2024, with the exception of the provisions of Articles 25 and 26 (Mutual Agreement Procedure and Exchange of Information) which are effective from 12 January 2023.
The table below summarises some of the withholding tax rates under the DTA in respect of payments from Malaysia to a Polish resident:
Withholding tax rate
|
Payments |
Normal rate |
DTA rate |
|---|---|---|
|
Interest |
15% |
0% / 10% Note |
|
Royalties |
10% |
8% |
|
Fees for technical services |
10% |
8% |
Note:
The 0% applies if the recipient is the Government of Poland or certain qualifying institutions of Poland. In other cases, the 10% rate applies.
The 0% applies if the recipient is the Government of Poland or certain qualifying institutions of Poland. In other cases, the 10% rate applies.