Excise duty on a passenger car is paid once, before the first registration of the car in Poland: when bringing it in from another EU country, on import from outside the EU, or on the first domestic sale of a car on which the tax has not yet been paid. In 2026 the rate is 3.1% or 18.6% of the car's value, depending on engine capacity, and for some hybrids it is lower. Electric cars are exempt from excise duty.
When the obligation to pay arises
The Excise Duty Act lists three basic situations concerning cars not previously registered in Poland:
- intra-Community acquisition, i.e. the purchase of a car in another EU country and bringing it to Poland; this is the most common case for private individuals and small businesses;
- import from outside the EU, e.g. from the United States, the United Kingdom or Japan; excise duty is then settled together with customs duty and VAT under the customs procedure;
- first domestic sale of a car produced in Poland or one on which excise duty was not paid on importation.
For a purchase from the EU, the obligation arises on the day the car is moved to Poland, if the buyer became the owner earlier, or on the day of acquisition if the car was already in the country. The taxpayer is the buyer: a private person, an entrepreneur or a company.
Excise duty is not paid again on a subsequent sale of a car that was already registered in Poland.
Excise duty rates in 2026
| Type of passenger car | Rate |
|---|---|
| Combustion engine up to 2,000 cm³ | 3.1% |
| Combustion engine above 2,000 cm³ | 18.6% |
| Hybrid without plug-in charging, engine up to 2,000 cm³ | 1.55% |
| Hybrid (including plug-in), engine 2,000–3,500 cm³ | 9.3% |
| Plug-in hybrid, engine up to 2,000 cm³ | exemption until 31 December 2029 |
| Electric or hydrogen car | exemption |
Hybrids with an engine above 3,500 cm³ are subject to the 18.6% rate. For exemptions, the head of the tax office issues, on request, a certificate that is needed to register the vehicle. Documents confirming the type of drive must be attached to it.
What amount the tax is calculated on
For a purchase in another EU country, the base is the amount the buyer has to pay for the car. For an import from outside the EU, it is the customs value increased by customs duty, as well as transport costs, insurance and commissions incurred up to the first destination in Poland. Where no price can be determined, e.g. in case of a gift, the average market value of a car of the same make, model and year of production in Poland is used.
The amount in euros or another currency is converted at the current average NBP rate from the day on which the tax obligation arose. This is a different rule than in income tax or VAT, where the rate from the previous day is usually applied.
Price understated on the contract
If the price in the contract, without a justified reason, significantly differs from the average market value, the office calls on the buyer to correct it or explain the difference, e.g. by accident damage. Without a reply, the office determines the base itself. If an expert opinion shows at least a 33% difference compared to the declaration, the cost is borne by the taxpayer. It is therefore worth keeping photos, repair estimates or a vehicle-history report.
Deadlines and procedure for an EU car
- After bringing the car to Poland, submit a simplified declaration at the tax office within 14 days of the tax obligation arising, no later than on the day of registration.
- Pay the excise duty within 30 days of the obligation arising, but also no later than on the day of registration.
- Submit an application for registration at the vehicle registration office. For registration purposes, the head of the tax office issues, on request, a document confirming payment of excise duty or the absence of an obligation to pay it.
- For an exempt car (electric, plug-in hybrid up to 2,000 cm³), first obtain the exemption certificate.
Calculation example
Ms Joanna buys a used car in Germany for EUR 12,000 and brings it to Poland on 6 October 2026. Let us assume the average NBP rate on that day is PLN 4.25, so the base is PLN 51,000.
- Petrol engine 1,598 cm³: 3.1% × PLN 51,000 = PLN 1,581.
- The same model with a 2,400 cm³ engine: 18.6% × PLN 51,000 = PLN 9,486.
- Hybrid without plug-in charging with a 2,400 cm³ engine: 9.3% × PLN 51,000 = PLN 4,743.
- Plug-in hybrid with a 1,598 cm³ engine: PLN 0, after obtaining the exemption certificate.
Ms Joanna must submit the declaration by 20 October, and pay the excise duty by 5 November 2026, unless she registers the car earlier.
Excise duty in a company
An entrepreneur who buys a car for the business pays excise duty on the same terms as a private person. On import, the PIT Act expressly includes excise duty in the acquisition price, i.e. in the value from which depreciation is calculated. Sellers of cars not registered in Poland that they bought without excise duty settle it monthly in a declaration filed by the 25th day of the following month. A company that paid excise duty and then exported the car abroad before registering it in Poland may, within one year of the export, request a refund of the tax. The place of excise duty among other levies is described in the overview of types of taxes in Poland.
How Good Balance can help
We help determine the base and rate of excise duty, prepare the declaration and the exemption certificate, and in disputes over the market value of the car we prepare a response to the office's call. In unusual cases, e.g. for structural modifications of the vehicle, we help obtain an individual tax interpretation, and for companies settling cars we run simplified accounting.