New Copyright Levy in Poland for Smartphones, Tablets and PCs

If your company manufactures or imports consumer electronics, IT equipment, or office supplies into Poland, recent legislative changes may directly impact your pricing strategies and compliance obligations.

At the end of April, significant amendments were introduced to the Polish regulations governing copyright levies (often referred to as blank media fees or reprographic fees, and hereinafter referred to simply as the “levy”). These new rules will become effective on November 13, 2026.

For international businesses introducing hardware to the Polish market, this transition period is a critical window to adjust financial planning and ensure full legal compliance.

Why is Poland Updating Copyright Levy Rules Now?

The Ministry justifies the changes by stating that the current Polish framework is deeply outdated and must be aligned with standard European Union practices. The authors of the regulation point out that copyright levies operate across approximately 20 EU member states as a harmonized compensatory instrument for legal private use.

Specifically, the Ministry highlights that Poland has not amended these regulations for 15 years. As a result, the existing statutory list still features media and storage carriers that have practically gone out of use and offer, while modern digital hardware has remained completely outside the system – leaving Poland as one of the last EU nations where smartphones, tablets, PCs and modern televisions were exempt from reprographic levies.

Furthermore, the official justification points to rather interesting data. The figures show that in 2024, Poland’s total copyright levy revenue was just 35.8 million PLN (approximately €8.5 million), resulting in a mere €0.22 per capita – the lowest revenue among all EU member states.

The document draws a direct comparison to several other EU member states, noting that countries like Spain generated €86.37 million in 2024, while Belgium recorded €21.36 million in the same year. Consequently, this legislative overhaul is framed as a necessary measure to ensure that creators receive fair and proportionate compensation aligned with EU standards.

Which Products Are Now Subject to the 1% Levy?

The updated annex to the regulation introduces the following new product categories that will now be subject to a uniform levy rate of 1% of the net sales price. The newly taxed devices include:

• mobile Phones and Smartphones – the fee applies exclusively to devices with a built-in memory of 32 GB or more; 
• tablets – the fee applies only to equipment with at least 32 GB of built-in memory; 
• computers – covering both desktop PCs and portable computers;
• televisions – modern TVs equipped with built-in memory or an external recording function;
• TV Set-Top Boxes (Decoders) – covering decoders with built-in memory or an external recording function.

The new regulation effectively cleans up the list of outdated technologies, dropping the total number of taxed categories from 65 to just 19. It phases out levies on equipment that has either completely vanished from the market or now sees negligible sales.

Items entirely removed from the scope include VHS tapes, Hi-Fi stereo systems, radio-cassette players, and fax machines, alongside other analog hardware.

Poland’s 1% Private Copying Levy: Practical Implications for Foreign Businesses

In light of these changes, manufacturers and importers of the newly covered product categories must be prepared to remit the 1% levy starting November 13, 2026. While these levies will inevitably impact pricing models, this transition also entails establishing reporting workflows.

Obligated entities cannot simply pay a lump sum; they are legally required to submit periodic, detailed declarations to the designated Collective Management Organizations (CMOs). These reports must accurately disclose the exact volume and net sales value of the specific devices first placed on the Polish market. 

Given the administrative complexity involved, it is highly advisable to prepare for these changes well in advance to ensure a seamless, trouble-free fulfillment of these statutory duties once they take effect.

New Private Copying Levy in Poland: What Foreign Businesses Need to Know

From 13 November 2026, manufacturers and importers of selected devices placed on the Polish market will be required not only to pay the new 1% private copying levy, but also to comply with detailed reporting obligations towards Collective Management Organizations. 

Manufacturers and importers of equipment subject to the new regulations – a large proportion of whom are foreign businesses – should review their pricing, sales and reporting processes in advance to avoid compliance risks once the new rules take effect. Contact us to assess how the levy may affect your operations in Poland and how to prepare for the new duties.