
Withholding tax (WHT) is income tax which the tax remitter is required to collect because of revenue obtained by non-residents.
What payments are subject to WHT?
The new mechanism for collection of withholding tax, known as pay and refund, will be particularly important for taxpayers. In practice it will mean that the taxpayer is required to collect WHT on amounts in excess of PLN 2 million at the basic WHT rate.