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Poland Floats Tax On Streaming Giants to Fund Film Institute (1)

April 28, 2020, 3:33 PMUpdated: April 28, 2020, 10:52 PM

Poland plans to tax revenue of streaming providers—companies like Netflix and Amazon—as part of a new set of virus relief measures submitted to Parliament on Tuesday for approval.

The proposed tax rate is 1.5% of local revenue from membership fees and commercials. The money is intended to benefit the Polish Film Institute, a state-owned developer and promoter of Polish cinematography. The smallest streaming companies will be exempt from the tax.

  • The proposal comes as Poland continues to works with the rest of the European Union and the Organization for Economic Cooperation and Development on a global approach to taxing tech companies.
  • The tax would bring in around 15 million Polish zloty ($3.58 million) this year and at least 20 million Polish zloty in subsequent years, according to an impact analysis published Tuesday.
  • The analysis lists Netflix as the biggest anticipated payer of the proposed tax, followed by IPLA, Poland’s biggest Internet TV service. Amazon and Apple TV+ rank fourth and sixth on the list of biggest anticipated payers.
  • The government proposal must be passed by both chambers of the Parliament and signed by the president before becoming law.

Check out Bloomberg Tax’s country-by-country roadmaps covering direct and indirect tax developments.

(Updates to add detail about small streaming providers in second paragraph. An earlier version corrected the date in second bullet point. )

To contact the reporter on this story: Jan Stojaspal in Prague at

To contact the editors responsible for this story: Meg Shreve at; Colleen Murphy at