| Characteristic | Tax rate |
|---|---|
| Tax on revenues of up to PLN 50 million (after exceeding the threshold of PLN 1 million) from TV, radio, cinema and outdoor advertising | 7.5% |
| Tax on revenues above PLN 50 million from TV, radio, cinema and outdoor advertising | 10% |
| Tax on revenue up to PLN 30 million (above the PLN 15 million threshold) from press advertising | 2% |
| Tax on revenue over PLN 30 million from press advertising | 6% |
| Tax on revenue up to PLN 30 million on advertising of medical products, drugs, dietary supplements and sweetened beverages | 4% |
| Tax on revenues above PLN 30 million on advertising of medical products, drugs, dietary supplements and sweetened beverages | 12% |
| Tax on Internet advertising, which in the fiscal year worldwide generated revenues of more than EUR 750 million, and in Poland - more than EUR 5 million | 5% |
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Source
Sources
Release date
February 2021
More information
Region
Poland
Survey time period
2021
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