DoubleTaxationIndia – Poland tax treaty: residence, 183 days, rates
Agreement for avoidance of double taxation and prevention of fiscal evasion between India and Poland — signed at Warsaw on 21 June 1989; amended by the Protocol signed at Warsaw on 29 January 2013
- Signed: 21/06/1989
- In force since: 26/10/1989
- Official text
If both countries treat you as resident
- Resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, resident of the State with which his personal and economic relations are closer (centre of vital interests). Art. 4(2)(a) India–Poland DTAA (1989)
- The Central Government may enter into agreements for relief from double taxation and avoidance of double taxation; where an agreement applies, the Act applies only to the extent more beneficial to the assessee (s. 159(4)). A non-resident may claim treaty relief only with a certificate of residence from the other country's government and the prescribed documents and information (s. 159(8)). Income-tax Act, 2025, s. 159
- If the centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, the individual is deemed a resident of the State in which he has an habitual abode. Art. 4(2)(b) India–Poland DTAA (1989)
- Habitual abode in both States or in neither — resident of the State of which he is a national; national of both States or of neither — the competent authorities settle the question by mutual agreement. Art. 4(2)(c)–(d) India–Poland DTAA (1989)
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 any 12-month period; the employer is not resident there; the pay is not borne by its permanent establishment there. | Art. 16(2) (clause a) as replaced by Protocol 2013 Art. 10) |
| 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. 7; Art. 5(2A) (Protocol 2013), Art. 15 |
| Pension | Only the country of residence. | Art. 20(1) |
| Government service | Usually only the paying country; exception: service in the other country by its national. | Art. 19(1)-(2) |
| Government service pension | Usually only the paying country; exception: service in the other country by its national. | Art. 19(1)-(2) |
| Rent from real estate | The country where the property is located may tax; the country of residence relieves double taxation. | Art. 6(1) |
| Dividends | Source country: at most 10%; the country of residence relieves double taxation. | Art. 11(2) (Protocol 2013 Art. 6) |
| Interest (deposits, bonds, loans) | Source country: at most 10%; the country of residence relieves double taxation. Other rates or exemptions apply in some cases (see the article). | Art. 12(2)-(3) (Protocol 2013 Art. 7) |
| Royalties (copyright, licences) | Source country: at most 15%; the country of residence relieves double taxation. | Art. 13(2) (Protocol 2013 Art. 8) |
| Technical, consulting, management services | Source country: at most 15%; the country of residence relieves double taxation. | Art. 13(2), (4) (Protocol 2013 Art. 8) |
| Sale of property or shares | Real estate: the country where it is located may tax. Shares of companies deriving their value mainly (over 50%) from real estate: the same. Other property: under certain conditions the source country may also tax (see the article). | Art. 14; Art. 14(4) replaced by MLI Art. 9(4) |
| Other income | The source country may tax; the country of residence relieves double taxation. | Art. 23(1), (3) |
How double taxation is relieved
- India: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 24(1) (Protocol 2013 Art. 12)
- Poland: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 24(2) (Protocol 2013 Art. 12)
Data checked: 10/11/2026. A short summary for individuals; the full conditions, exceptions and protocols are in the treaty text. General information, not legal advice.