Poland plans to replace the existing TV license fee with a new audiovisual levy collected directly through income tax returns starting in 2027.
End of the TV License Fee: A New Audiovisual Levy via Income Tax
The current TV license fee system is set to be replaced with a new audiovisual levy, collected by the tax authorities directly through income tax returns (PIT). The aim is to simplify the process and ensure wider compliance.
While intended to be simpler and cheaper, the new system is designed to be difficult to avoid. The TV license fee will be abolished, but replaced by this new levy, impacting nearly all taxpayers.
Changes Debated for Years, Now with a Concrete Timeline
The change has been debated publicly for years, but concrete proposals and a preliminary schedule are only now emerging. Although the project is not yet in effect, its implementation is a realistic scenario.
How the New Audiovisual Levy Works and Who Will Pay
For years, the TV license fee system has suffered from poor enforcement. Inspections are infrequent, and many individuals do not pay without consequence. The new proposal aims to rectify this.
The government is considering introducing a universal audiovisual levy, fundamentally changing the approach. The tax authorities will no longer need to verify ownership of a television or radio; simply filing taxes will trigger the levy.
Levy Amounts: Monthly and Annual Rates
Preliminary estimates suggest a monthly fee of approximately 8–9 złoty per person, totaling 100–110 złoty annually. This amount appears small to many, especially compared to current rates.
Impact on Families: Individual vs. Household Fees
Currently, households pay a single fee regardless of the number of residents. The new model breaks this down to individual charges, potentially increasing costs for larger families.
Why Poles Avoid the TV License Fee and How the Reform Aims to Change That
The current system relies on inspections conducted by the Polish Post. This involves controllers needing consent to enter a residence and proof that the device is receiving a signal, making the process time-consuming and infrequent.
As a result, a significant portion of the population avoids paying the license fee without facing consequences. The new model aims to eliminate this issue.
The tax authorities operate differently, automatically collecting fees, accessing tax data, and applying sanctions similar to those for tax arrears. This could close the “loophole” that allowed individuals to avoid payment.
Who Will Pay the New Levy: Age, Exemptions, and Exceptions in 2027
The project’s assumptions indicate that the levy will apply to individuals aged 26 to 75. Exemptions are planned for certain groups, with the most frequently cited exceptions being…
This largely continues the current principles, although details may change during the legislative process.
Implementation Timeline: Will the Levy Take Effect in 2027?
The key question – and one without a definitive answer today – is whether the levy will take effect in 2027. The government has announced that the technical draft of the law will be finalized in the coming months.
If submitted to the Sejm (Parliament) this year, a realistic implementation date is January 1, 2027. However, delays could postpone the reform.
The plan involves adopting the draft law, completing the legislative process, and implementing the collection system through the tax authorities. Only then can the TV license fee be abolished. The earliest realistic timeframe is 2027, but much depends on the pace of work and political decisions.
TV License Fee vs. New Audiovisual Levy: A Comparative Table
System | Principle of Calculation | Example Fee
TV License Fee | Per household | 30.50 złoty monthly
New Levy | Per person | approx. 8–9 złoty monthly
4-Person Family | Currently | 30.50 złoty
4-Person Family | After Changes | approx. 36 złoty
While the differences may not seem substantial, the system’s philosophy is changing – everyone pays individually.
The New Audiovisual Levy and the State Budget: Gains for the Tax Authorities
The change is not solely about convenience; it’s about money. The current license fee system has a low collection rate. The new levy aims to increase revenue to the budget, stabilize funding for public media, and reduce control costs.
From the state’s perspective, this is a more predictable solution. From the citizen’s perspective – it’s harder to avoid.
Will Outstanding TV License Fee Debts Be Written Off?
No. This is one of the most overlooked elements. Outstanding debts related to the TV license fee…
The plan allows for claims to be pursued until the end of 2028.
Is the Audiovisual Levy a New Tax? How Tax Collection Will Work
Formally, it is intended to be a public fee, but its structure resembles a tax – it is mandatory, collected by the tax authorities, and linked to the tax system. Experts point out that the difference is mainly formal, not practical.
For citizens, the key takeaway is that the fee will become unavoidable.
FAQ: TV License Fee Abolition and New Audiovisual Levy – Key Questions
Has the TV license fee already been abolished? No, it is still in effect. The change is in the planning stages.
Will the new audiovisual levy be mandatory for everyone? For most taxpayers – yes, with exceptions for certain groups.
Is it possible to avoid the new audiovisual levy? No, not in the traditional way – collection will be automatic through the tax authorities.
Could the fee for owning a television increase? Yes, there is a possibility of indexation in subsequent years.



