Withholding Tax (WHT) What is withholding tax? Withholding tax (WHT) is a lump sum income tax (PIT and CIT). Those obliged to collect withholding tax in Poland are the payers, i.e. Polish entities that make certain but very numerous types of payments to foreign recipients. Withholding tax is complex and it is the payer who … Continue reading Withholding Tax (WHT)