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The Ministry of Finance presented a draft bill on additional revenues of the National Health Fund, the National Monument Protection Fund and on the creation of the Fund for Support of Culture and National Heritage in the Media Area, introducing a new tax, the so-called an advertising contribution.

New regulations are expected to enter into force on 1 July 2021 with the obligation to settle for the period from the date of entry into force of the regulation until 31 December 2021.

The proposed contribution is to apply to:

  • conventional advertising, realized through TV and radio, screening of ads in cinemas or placing ads on outdoor advertising media or in press, and
  • online advertising, which is actually an open catalog.


Who will be subject to the new obligation?

The following entities will be required to pay a new contribution

  • for conventional advertising - media service providers, broadcasters, cinema operators, entities placing ads on outdoor advertising media and publishers who obtain a certain level of revenues from broadcasting or placing ads,
  • for online advertising - a service provider that provides online advertising in the territory of Poland and achieves a certain level of revenue (both globally and exclusively in Poland). Online advertising will be considered as provided in Poland if the target audience is located in that territory. The location of the target audience may be determined by,  e.g. the recipient's IP address, device geolocation, etc.


How much will the new contribution be?

The legislator has provided for different contribution rates, e.g.:

  • for conventional advertising (excluding advertising in the press), the contribution shall amount to 7.5% of the contribution base (i.e. the sum of revenues defined as all that constitutes payment for advertising services less VAT), but only apply for revenue exceeding the amount of PLN 1 million. If the amount of revenue exceeds PLN 50 million then the contribution shall increase to 10%.
  • for conventional advertising (excluding advertising in the press), which includes qualified goods (medicinal products, dietary supplements, medical devices, beverages with sweeteners), the contribution rate increases to 10% and 15%
  • for online advertising, the amount of the contribution is set at 5%  of the product of the obtained revenue and the percentage of the number of recipients located in the territory of the Republic of Poland.

According to the draft bill, the contribution for conventional advertising is to be payable twice a year. Online advertising contributions are to be payable for annual accounting periods.  

It is estimated that in 2022 revenues from advertising contributions may amount to approximately PLN 800 million