Providers of audiovisual online on demand services in Poland contributed nearly PL4 million (€892,000) to the Polish Film Institute (PISF) in the first quarter of a so-called VOD tax on such companies.
Wirtualna Media reports that the tax was introduced at the beginning of July and is payable at a rate of 1.5% of subscription revenues or ad revenue, whichever is higher. Providers whose customers account for less than 1% of internet users in Poland are exempt from the tax.
The PISF is expected to receive PLN15 million this year and at least PLN20 million a year from 2021 onwards from the tax.
Netflix, the largest contributor, has been projected to pay PLN6.44 million this year, with Cyfrowy Polsat’s Ipla the next largest with PLN4.03 million.
Significantly, the radio/internet broadcasters Agora and RMF Group are also paying the new tax.