[3] The software for the second-generation and later Apple TVs is based on the iOS operating system and has many similar frameworks, technologies, and concepts.

[8] On June 13, 2016, at WWDC 2016, Apple SVP of Internet Services Eddy Cue announced tvOS 10.

It brought new functionality, such as Siri search improvements, single sign-on for cable subscriptions, a dark mode, and a new Remote application for controlling the Apple TV; it was released on September 13, 2016, along with iOS 10.

On April 13, 2020, it was discovered that Apple's Siri Smart Speaker HomePod began to run variants of the tvOS software.

It brought new features and improvements, including SharePlay, a new "Shared with You" section on the TV app, and the ability to play content via voice command.

tvOS 9 adds support for Siri, which offers a multitude of features such as a cross-application search for a movie/TV show, rewind, fast forward, name and actor/director of the current movie, and skip back 15 seconds.

One needs only to triple-click the Menu button on the Siri Remote and the Apple TV will guide the user through the complete initial setup, a task that is non-trivial to the visually impaired in most comparable products on the market.

Another accessibility feature is to increase contrast on the screen which acts by reducing the transparency of background elements on Movie and TV Show pages, menu tabs, and other parts of the operating system.

Pairing a Bluetooth keyboard with the tvOS on the Apple TV enables another accessibility feature that also is an incorporation of VoiceOver.

The viewer can customize the captions in episodes or movies with styles and fonts that are more conducive to their hearing and/or visual impairment.

Conversely when tracking is set to slow, larger movements of the thumb on the touchpad will tune down the distance that is traversed on the screen.

It also adds the tvOS App Store which allows users to browse, download, and install a wide variety of applications.

This update did away with Front Row and introduced a new interface in which content was organized into six categories, all of which appeared in a large square box on the screen upon startup (movies, TV shows, music, YouTube, podcasts, and photos) and presented in the initial menu, along with a "Settings" option for configuration, including software updates.

[21] This update also added features such as content filtering, iTunes Extras,[22] new fonts, and a new Internet radio app.

[14] Apple TV Software 4.4 brought My Photo Stream, AirPlay mirroring (from iPhone 4S and iPad 2), NHL, Wall Street Journal, slideshow themes and Netflix subtitles.

[14][24] Contrary to rumors and code found in iOS 5, the release did not bring support for Bluetooth or apps to the Apple TV (2nd generation).

[27] On September 24, 2012, Apple TV (2nd generation) onwards received the Apple TV Software 5 software update, based on iOS 5 and 6, with Shared Photo Streams, iTunes account switching, better AirPlay functionality, and Trailers searching, among other smaller improvements.

Third-party US-only content added on September 26, 2013, without a software update: Major League Soccer (MLS) and Disney Junior.

As of May 2015, the YouTube app only works on Apple TVs that have software 7.2 or later due to an API change implemented by Google.