The last known decoding patent expired in 2015. That last known patent covering mp3 at all expired two weeks ago.
Edit: apparently there are two patents left in relations to encoder optimizations[0] not mentioned on the wikipedia pages. Those are probably irrelevant to modern encoders on modern computers.
> However, as of 2016-11-10, Fedora is now able to include MP3 decoding functionality. MP3 encoding functionality is still not permissible, because it requires patented technologies and the patent holder has not provided licenses that are compatible with Fedora's requirements.
So it looks like there are some patents relevant to modern encoders.
Edit: apparently there are two patents left in relations to encoder optimizations[0] not mentioned on the wikipedia pages. Those are probably irrelevant to modern encoders on modern computers.
[0]: https://madfileformatscience.garymcgath.com/2016/0/05/mp3pat...