DoubleTaxationUnited States – Poland tax treaty: residence, 183 days, rates
Convention between the Government of the United States of America and the Government of the Polish People's Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (signed 8 October 1974)
- Signed: 1974-10-08
- Official text
If both countries treat you as resident
- Resident of the State where he has a permanent home; if a permanent home in both States or in neither, of the State with which his personal and economic relations are closer (centre of vital interests). Art. 4(a) of the 1974 Convention
- A «resident of the United States» is (besides a U.S. corporation) any other person resident in the United States for purposes of its tax; a «resident of Poland» is defined the same way by reference to Polish tax. Citizenship as such is not listed. Art. 3(1), points 7–8 (art. 3 ust. 1 pkt 7 i 8) of the 1974 Convention
- If the centre of vital interests cannot be determined — resident of the State where he has a habitual abode. Art. 4(b) of the 1974 Convention
- If a habitual abode in both States or in neither — resident of the State of which he is a citizen. Art. 4 has no rule for citizens of both or neither State. Art. 4(c) of the 1974 Convention
Income: who taxes it
| Income | Treaty rule | Article |
|---|---|---|
| Salary (employment) | The country where the work is done may tax it. Exempt if all apply: no more than 183 days in the tax year; the employer is not resident there; the pay is not borne by its permanent establishment there. | Art. 16(2) |
| Self-employment, business, services | Country of residence; the other country taxes profits of a permanent establishment (fixed base) there, or if your stay there reaches 183 days in the tax year. | Art. 8, Art. 15 |
| Pension | The source country may tax; the country of residence relieves double taxation. | no pensions article (Art. 5(1) general rule) |
| Government service | Usually only the paying country; exception: service in the other country by its national. | Art. 19 |
| Government service pension | Usually only the paying country; exception: service in the other country by its national. | Art. 19 |
| Rent from real estate | The country where the property is located may tax; the country of residence relieves double taxation. | Art. 7(1) |
| Dividends | Source country: at most 15%; the country of residence relieves double taxation. | Art. 11(2)(b) |
| Interest (deposits, bonds, loans) | Only the country of residence. | Art. 12(1) |
| Royalties (copyright, licences) | Source country: at most 10%; the country of residence relieves double taxation. | Art. 13(2) |
| Sale of property or shares | Real estate: the country where it is located may tax. Other property, including shares: only the country of residence. | Art. 14 |
| Other income | The source country may tax; the country of residence relieves double taxation. | no other-income article (Art. 5(1)) |
How double taxation is relieved
- Poland: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 20(1)
- United States: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 20(2)
Data checked: 2026-11-10. A short summary for individuals; the full conditions, exceptions and protocols are in the treaty text. General information, not legal advice.