State budget revenues include public levies, which include taxes and fees paid to the state, local government units, state earmarked funds, and other public finance sector entities. However, there are also levies that do not constitute public levies, meaning they do not constitute state budget revenue, yet are legally required to be paid. One such levy is the reproduction fee. Although it has been in effect since the current Copyright and Related Rights Act came into effect in 1994, it has recently gained notoriety due to the announced "smartphone tax.".
The reprographic fee is currently paid by manufacturers and importers of, among others, video recorders, tape recorders, copiers, and blank data storage media. Its amount depends on the item being sold and ranges from 0.05% of the price of a radio with a CD player with a flash recording function to 3% of the price of an excavator or scanner. This fee is not paid to the State Treasury or municipalities, but rather to authors, performers, producers of phonograms and videograms, and publishers. It is collected by private entities: the ZAiKS Association of Authors, the SAWP Association of Artists Performing Musical and Lyrical-Musical Works, the ZPAV Association of Audio-Video Producers, the Polish Filmmakers Association, the ZASP Association of Polish Stage Artists, the KOPIPOL Association for the Collective Management of Copyright of Authors of Scientific and Technical Works, and the "Polish Book" Association of Authors and Publishers.
So, since the fee has been in place for over 30 years, why the sudden surge in interest? As you can see, the fee applies to sales of equipment that now seems archaic (VCRs and tape recorders). The Ministry plans to expand this list to include devices used today, such as cell phones, tablets, and desktop and laptop computers. The fee will be 1% of the price. For a laptop priced at PLN 10,000, it will be PLN 100.
According to the ministry's calculations, the imposition of the reprographic fee on new devices is expected to generate an additional PLN 35 million for creators. Manufacturers and importers will continue to pay the fee, but there are no safeguards in place to prevent it from being added to the product price, which would result in consumers actually bearing the cost. Therefore, it's possible that electronics prices will rise next year.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of August 11, 2025.
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