According to recent press reports, the Polish government is planning to introduce a new 1,5 % tax on SVODs providing services in Poland in order to aid the polish film industry during the pandemic. The draft regulations have not been published yet, however we will provide further updates as the situation develops.
"The new 1,5 % tax is to be imposed on all income obtained from any fees incurred for services purchased in the territory of the Republic of Poland enabling the use of content posted on the platform. The tax money will go to the budget of the Polish Film Institute (PISF) to at least partially fill the gap that will arise after drastically reduced revenues from cinemas."