Poland

Last update: July, 2026

Article 6 of the Constitution states:

• the Republic of Poland creates the conditions for the dissemination and equal access to culture, which is the source of Poland's national identity, its continuance and development; and
• the Republic of Poland grants assistance to Poles living abroad in fostering their bond with the national cultural heritage.

Article 73 directly refers to the field of culture and states that everyone is granted the right of freedom of creation, to conduct scientific research and announce their results, freedom of education and use of cultural assets.

Last update: July, 2026

The following Acts provide the legal bases which enable the Minister of Culture to provide subventions for cultural institutions (of which the Ministry is the founding body) and to provide project funding outside the public sector:

• the Act on Organising and Conducting Cultural Activity of 25 October, 1991 (OJ 110, p.721 with later amendments and annexes); and
• the Act on Public Finances of 26 November, 1998.

The following laws enable local governments to grant aid for state administration tasks (financial aid is granted on the basis of an agreement between the Minister of Culture and the local administration units):

• the Act on the change of some Laws defining the competencies of the national administration bodies of 21 January 2000; and
• the Act on the establishment of tasks in the field of culture which are covered by state's patronage of 9 May 2000.

Tenders in the field of culture do not fall under strict procedural rules specified in the Act on Public Tendering.

Tenders can be granted through any procedure without the need of agreement from the Head of the Public

Tender Office. Article 71 of the Act allows granting a public tender freely for creative and artistic activities in the field of art and culture and in the case of issues linked with protection of exclusive laws consequential to separate regulations. Cultural institutions are, however, bound by the Act on Public Tendering through regulations concerning issues such as:

• the obligation to announce tenders;
• announcement of the outcome of proceedings or in the case of granting a tender freely, announcement of contracting the agreement;
• the obligation to treat all applying subjects equally;
• rules of specifying the subject of the tender;
• exclusion from applying;
• acting as a representative of the tendering party;
• and appointing tender commissions, etc.

Last update: July, 2026

Within the Ministry of Culture, a Commission for Pension Provisions for Artists was set up to determine the starting date of a creative and/or artistic career for pension purposes. Decisions are made in accordance with the following legal Acts:

• Act on the Social Security System of the 15th of October 1998 / DZ.U.Nr.157, poz.887;
• Act on Pensions from the Social Security Fund of the 17th of December 1998.
• Ordinance of the Minister of Culture of March 9, 1999 regarding the establishment of the Commission for
• Pension Provisions for Artists and a detailed definition of its tasks, composition and mode of operation (Journal of Laws of 1999 No. 27, item 250)

Those concerned must send the Commission a form together with necessary documents confirming the duration and character of their work.

Currently, the retirement age in Poland varies according to gender: 60 years for women and 65 years for men (Act on Pension from the Social Insurance Fund of 17 December 1998 as amended).

Artists in a difficult financial situation are eligible to apply for a subsistence allowance granted by the Minister of Culture from the Culture Promotion Fund. The allowance is granted once after the application has been positively verified by the commission appointed by the Minister.

Work is underway to prepare a Act on the Rights of the Professional that provides support for professional artists and creators in the field of social security, allowing them to pay preferential contributions. The act was created as a result of ongoing debate from an artistic milieu representing all professions and organisational forms on the occasion of the National Culture Conference.

Last update: July, 2026

The state has implemented a provision which allows creative artists to deduct 50% of their income from their creative work as expenses for income tax purposes. Tax-payers whose income from creative work exceeds the so called first tax threshold (85 528 PLN of income, after deduction of premiums paid to the pension scheme and health insurance) are not be able to benefit from the 50% deduction.

According to amendments made to the Income Tax Act (1993, amendments 2003), deductions of up to 10% are available on donations made by legal persons (organisations, foundations etc.) for "public good purposes". In the case of private persons/individuals, a ceiling of 6% of income has been introduced. Since 1991, state cultural institutions are allowed to receive private donations from individuals or legal persons.

The following tax exemptions are made available for NGO's – including both foundations and associations:

goods and services tax (1993); the tax on increase of remuneration within the framework of statutory activities (1992); property tax which exists within the framework of statutory activities (1991). Foundations are also exempt from paying court fees when registering.

Law on Income Tax on Individuals allows an individual to deduct 1% of their income tax as a donation for a chosen public organisation. Starting from the tax year of 2007, tax-payers do not transfer the donations directly to the beneficiaries, but instead pay through the tax revenue offices. That  simplifies the procedure.

According to Act on tax on goods and services of March 11, 2004:

• cultural institutions are exempt from VAT;
• there is reduced 5% VAT on the sale of books, periodicals and ebooks;
• a 22% VAT is applicable to the sale of CD's.

According to widespread opinion, the tax changes in Poland do not encourage sponsors and donors to adequately support culture. Transparency and new solutions or measures are being called for.

Last update: July, 2026

Issues related to employment in the cultural sector are regulated by the Labour Code (Act of 26th June 1974 r., OJ 1998, no. 21, item. 94, with later amendments).

Last update: July, 2026

The Copyright and Related Rights Act of 4 February 1994, and amendments adopted on 9 June 2000 in order to make the Act compatible with EU law, are the basic Polish legal acts on the Protection of Copyright and Related Rights. It has been amended many times, particularly in connection with Poland’s membership of the European Union and the need to implement EU copyright directives.

A major recent change was the implementation of the EU Digital Single Market Directive. The amendment introduced, among other issues, remuneration for creators from online exploitation of audiovisual works on streaming services. According to the Ministry of Culture and National Heritage, the amendment entered into force on 20 September 2024 and responded to long-standing demands of film and audiovisual creators for internet royalties.

The Copyright and Related Rights Act provides the legal basis to levy fees on blank tapes and copying/reprographic machines. The system of reprographic fees, commonly referred to as the “blank media levy”, remained one of the most debated copyright issues. In 2025, the Ministry launched public consultations on updating the list of devices and media covered by the levy, arguing that the previous list was technologically outdated and still included devices such as VHS recorders, MP3 players, fax machines and DVD recorders. In April 2026, the Minister of Culture and National Heritage signed the amendment to the regulation on reprographic fees. According to the Ministry, this was the first update of the regulation in 15 years and was intended to adapt the compensation system for private copying to contemporary digital technologies.

After 2023, copyright policy increasingly focused on artificial intelligence, online distribution, streaming platforms, collective rights management and the protection of creators’ income. In September 2024, after a ten-year break, the Ministry restored the Copyright Law Forum as a platform for dialogue with creators, performers, publishers, producers, collective management organisations and other stakeholders. The 2024 and 2025 editions addressed, among other topics, the impact of artificial intelligence on copyright regulation and collective management of copyright and related rights.

During the Polish Presidency of the Council of the European Union in 2025, copyright and artificial intelligence became one of the key cultural policy topics. The Ministry organised expert discussions on the impact of AI on copyright, media and creative sectors, including issues such as disinformation, digital competences and the enforcement of intellectual property rights in the digital environment.

Last update: July, 2026

The Constitution of the Republic of Poland states:

• Everyone shall have the right to legal protection of his private life and family life, of his honour and good reputation and to make decisions about his personal life. (Article 47)
• Public authorities shall not acquire, collect or make accessible information on citizens other than that which is necessary in a democratic state ruled by law. (Article 51 point 2)
• Everyone shall have a right of access to official documents and data collections concerning him. Limitations upon such rights may be established by statute. (Article 51 point 3)
• Everyone shall have the right to demand the correction or deletion of untrue or incomplete information, or information acquired by means contrary to statute.(Article 51 point 4)

Since the 29th of August 1997, the Act on Protection of Personal Data has been in force. Under this Act the Inspector General for Personal Data Protection (GIODO) was established.

On May 10, 2018, the Sejm passed a new law on the protection of personal data, which ensures the application of the regulation of the European Parliament and of the Council (EU) 2016/679 on the protection of personal data in Poland and establishes a new authority competent for the protection of personal data - the President of the Office for Personal Data Protection. The act entered into force on May 25, 2018. Until now, there has not been any significant impact of this law on cultural organisations.

Last update: July, 2026

The Law on the Polish Language (7 October 1999) introduced particular obligations on the use of the Polish language within the territory of the Republic in legal transactions involving Polish entities, or if one of the parties in a given transaction is a Polish entity. This pertains in particular to the names of goods and services including foreign language advertisements which must be accompanied by a Polish translation. The use of foreign language names is allowed even without translation. However, this law is quite general and does not refer directly to the film or television industry or other cultural activities such as theatre.

Last update: July, 2026

Since 2024, legislative work has continued on a new system of social security support for professional artists. In January 2026, the Ministry of Culture and National Heritage presented in the Sejm a draft Act on the Social Security of Professional Artists. Compared to earlier concepts centred on the broad “status of the professional artist”, the new proposal focuses primarily on social and health insurance mechanisms adapted to the irregular and unstable nature of artistic work. The proposed mechanisms are intended to support artists whose income does not allow them to independently reach the minimum threshold required for full social and health insurance contributions. According to the Ministry, the system would introduce temporary co-financing of contributions for artists with low and irregular income, while maintaining the voluntary character of artistic activity and creative freedom.

Last update: July, 2026

The legal basis for cultural institutions is the Act on Organising and Conducting Cultural Activity of 25 October, 1991 (OJ 110, p.721 with later amendments and annexes).

The Amendment Act on Conducting and Organising of Cultural Activity was signed by the President Bronisław Komorowski in September 2011. This law entered into force on 1 January 2012. It contains two basic theses on the activity of cultural institutions: (1) patronage in culture is an inalienable responsibility of the state and (2) the mission of the government in this field is implemented through cultural institutions, which have to adapt to changes in the world, modify themselves, increase their effectiveness etc.

This law established an opportunity to entrust management of cultural institutions to an entity selected on the basis of the Act on Public Procurement. Another important change relates to creation of a new category of cultural institutions: performing institutions. It introduces the concept of "artistic season" as a basis for organisation and implementation of tasks of the artistic institution. The Amendment Act provides new roles of appointment of directors, eliminates the possibility of appointment of the director for an indefinite period, specifies the procedures for conducting a contest for the position and conditions of appointment of the director without a contest.

Since 2024, the Ministry of Culture and National Heritage has announced work on amendments to the legal framework regulating cultural institutions and cultural activity. Public consultations increasingly concern institutional autonomy, transparency of management procedures, financing models, the stability of public cultural institutions and the adaptation of legislation to contemporary social, digital and economic conditions. Since 2024, the Ministry of Culture and National Heritage has announced work on amendments to the legal framework regulating cultural institutions and cultural activity. Public consultations increasingly concern institutional autonomy, transparency of management procedures, financing models, the stability of public cultural institutions and the adaptation of legislation to contemporary social, digital and economic conditions.

Last update: July, 2026

The following laws are relevant to the field of cultural heritage:

• the Act on Museums, 21 November 1996 (OJ5, p.24, with amendments and annexes);
• the Act on Protection of Cultural Goods, 15 February 1962 (OJ 98, p.1 150);
• the Act of 23 July 2003 on the Protection and Guardianship of Monuments (with later amendments);
• the Act on the change of some Laws Defining the Competencies of the National Administration Bodies, 24 July 1998;
• and the Act on Provincial Local Authority, 5 June 1998.

Recent legislative and policy discussions increasingly concern digitisation of heritage, sustainability, energy modernisation of heritage infrastructure, accessibility and the protection of cultural heritage in emergency situations and armed conflicts.

Last update: July, 2026

There are no detailed legal regulations for theatre, dance, opera, music theatre, music, circus, street arts.

Last update: July, 2026

There are no detailed legal regulations for painting, sculpture, photography, video, graphic art, design, ceramics, textiles and decorative arts/crafts. Several references are however found in the Act on Protection of Cultural Goods of 15 February, 1962 (OJ 98, p.1 150).

Last update: July, 2026

The basic Act in this field is the Act on Libraries which was passed on 27 of June 1997 and the Act on Obligatory Library Volumes passed in 1996. Poland introduced Public Lending Right (PLR) mechanisms in 2015, providing remuneration for authors and publishers connected with library lending.

Reduced VAT rates remain one of the instruments supporting the publishing and press sectors in Poland. Since 2020, printed and electronic books have been covered by the same 5% VAT rate, while most press publications are subject to an 8% VAT rate. The equalisation of VAT rates reflected broader European Union policies concerning digital publishing and access to culture.

Last update: July, 2026

Film, video and photography

The contemporary legal framework for the audiovisual sector in Poland is based primarily on the Act on Cinematography of 30 June 2005 and its later amendments. The Act regulates public support mechanisms for film production, distribution, promotion and film education.

In its current status, the Act provides for state support to the film industry and its main premise is to ensure the endowment of film production and promotion, as well as popularisation of film culture. In order to achieve these goals, the Act established the Polish Film Institute which is responsible for the fulfilment of Polish cultural policy in the film sector.

The financing model of the Polish Film Institute is based on public subsidies and contributions from audiovisual market participants, including cinemas, broadcasters, distributors, cable operators and streaming platforms. In recent years, increasing attention has been devoted to international co-productions, digital distribution, streaming services and the impact of platform economies and artificial intelligence on the audiovisual sector.

Mass media

The media sector in Poland is mainly based on two legal Acts: the Press Law of 26th January 1984 and Broadcasting Act of 29th December 1992, which came into force on March 1, 1993.

The Press Law regulates the functioning of the press sector, including freedom of expression, access to information and media responsibilities. Public debate increasingly concerns the adaptation of media law to digital communication environments, platform economies and online disinformation.

The Broadcasting Act was repeatedly amended in connection with European Union audiovisual regulations and the development of digital and streaming services.

Programme quotas, which were finally regulated in a detailed manner in line with EU standards, are outlined in the Broadcasting Act of 29 December 1992. According to the final consolidated version of the Act, with amendments, broadcasters of television programmes are obliged to reserve at least 30% of their quarterly transmission time to programmes originally produced in the Polish language.

Questions concerning public media governance became one of the central issues of cultural and political debate after the parliamentary elections of 2023. In December 2023, the new government replaced the management of public television, public radio and the Polish Press Agency and later placed public media companies into liquidation. The government presented these actions as a step toward restoring impartiality and public trust after years of politicisation, while the opposition and the National Broadcasting Council questioned their legality. The situation remains part of an ongoing institutional and legal dispute concerning the governance and independence of public media in Poland.

Last update: July, 2026

There are no detailed legal regulations for architecture or the environment. References to both can be found in the Act on Protection of Cultural Goods of 15 February, 1962 (OJ 98, p.1 150).

Architecture and design are regulated primarily through construction law, spatial planning regulations, copyright law and the Act on the Protection and Guardianship of Monuments of 23 July 2003.