What may be surprising, however, is that this fee will not formally be a tax its introduction does not even require the adoption of a new law. All that is needed is an amendment to the regulation made by the Minister of Culture and National Heritage, so the president will not be able to veto it. The proceeds from this, according to various analyses, will amount to approximately PLN 200 million, but electronics buyers must expect to pay at least 1% more for electronics.
At least, because sellers can raise prices higher. – It will basically be impossible to check what influenced the price increase of a selected smartphone, laptop or TV – warns attorney Diana Knapczyk – legal advisor from the law firm Causa Finita Szczepanek i Wspólnicy Sp.K.
Not a tax but a “fee”?
The currently applicable Act of February 4, 1994 on copyright and related rights provides for the so-called reprography fee. It is intended to compensate authors for copying their works under the so-called fair use.
Initially, it applied to cassettes, VCRs and CDs, but the regulations were last updated in 2008. Since then, technology has changed completely – today we have smartphones and tablets that allow us to copy and save any digital content.
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Importantly, the revenues from the reprographic fee do not go to the state budget, therefore – at least formally – it is not a tax. The beneficiaries of the fee are collective copyright management organizations, such as: ZAiKS Authors' Association, representing musicians, filmmakers, writers and other artists.
At least 1 percent more for each new equipment
According to the draft regulation of the Minister of Culture and National Heritage, from January 1, 2026, the fee will apply to every newly sold mobile phone and tablet with built-in memory from 32 GB and above, a computer – desktop and portable, and a TV with recording function or built-in memory. The fee is to be: 1 percent device values.
Read also: Smartphone prices up? The government wants to introduce a controversial fee
Formally, the fee is to be paid by producers and importers of electronic equipment, and the Ministry of Culture ensures that the average consumer will not feel this change. Of course, it will be felt because the costs will ultimately be passed on to customers. Stores will not separately indicate this fee – it will be hidden in the new retail price of the device. Maybe that's why he won't feel it. Margins in the electronics industry are small, so even such an additional fee will force price increases.
How much more will we pay?
Even if the fee is only 1 percent, considering the prices of electronics it means real money.
- The new iPhone 17 Pro, which costs approximately PLN 7,499 today, will increase in price by at least PLN 75, to approximately PLN 7,574.
- The LG OLED55C54LA TV priced at PLN 5,100 will increase in price by at least PLN 51, to approximately PLN 5,151.
- A laptop costing PLN 5,000 will be PLN 50 more expensive, and tablets – by several zlotys.
However, these are only the amounts resulting directly from the new fee. In practice, producers and sellers may use the opportunity to increase prices even further, explaining the need to adapt to new regulations. This will be virtually impossible for the consumer to verify.
Who will gain, who will lose?
According to information from the Ministry, the changes are expected to bring additional revenues of PLN 150-200 million annually. The ministry emphasizes that “companies, being part of the digital ecosystem, have the opportunity to demonstrate corporate social responsibility by supporting creators.”
However, ultimately it is consumers who will have to pay this additional PLN 150-200 million per year from their own wallets – so they will pay the real price of the new “smartphone tax”.
