Sony Music Entertainment Poland Sp. z o.o. (SMEP) is a Polish subsidiary of Sony Music Entertainment. It was founded in 1995 in Warsaw. The label's CEO is Kazimierz Pułaski.

The label was founded after Sony Music Entertainment took over the catalogue of MJM Music PL in late 1995. In 2003, MJM Music PL split from SME Poland and has since run as an independent label.

In 2004, the label merged with BMG Poland and formed Sony BMG Music Entertainment Poland, as of joint venture deal between Sony Music Entertainment and Bertelsmann Music Group. Polish division of Sony BMG included such artists as Big Cyc, Coma, Kayah and Maryla Rodowicz, among others.

In 2008, after BMG was bought by Sony Music, the Polish label returned to the previous name Sony Music Entertainment Poland. The label's most recently signed artists include singer Dawid Podsiadło and the bands Trzynasta w Samo Południe and Bracia.