Poland adopts universal audiovisual tax for all adults and VOD services

The Polish government plans to replace the existing RTV subscription with a universal audiovisual fee that will be collected automatically through income‑tax filings. The proposed charge is about 8–9 zł per month (roughly 100–110 zł per year) for each adult taxpayer, extending to people who only use internet services. The reform, part of the third anti‑crisis shield introduced by Prime Minister Mateusz Morawiecki’s cabinet, aims to improve collection efficiency and maintain limited exemptions for certain groups.

In the second quarter of 2026, providers of video‑on‑demand services paid 15.1 million zł in audiovisual fees to the Polish Institute of Film Art (PISF), a 13 % increase over the same period in 2025. The VOD levy is set at 1.5 % of revenue and is collected under the same universal fee framework.

The changes are intended to secure stable financing for public broadcasters while reducing evasion that has plagued the current subscription model.