Poland and New Zealand signed a first-time income tax treaty on 21 April 2005.
|Treaty Development|Poland-New Zealand

The maximum rates of withholding tax are:
| - |
15% on dividends; |
|
| - | 10% on interest; | |
| - | 10% on royalties. The broad definition of royalties includes, inter alia, payments for the use of, or the right to use, industrial, scientific or commercial equipment. |
New Zealand …