Excise duty payment for a car
Bought a car in the EU and want to register it in Poland? First, you need to pay excise duty or obtain an exemption from it.
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- AKC-US declaration
- Submission to the Tax Office
- Payment and confirmation
- Document preparation
- Exemption application
- Submission and confirmation
- PCC-3 declaration
- 2% tax calculation
- Submission and payment
What is excise duty?
Excise duty is payable on passenger cars registered in Poland for the first time. This may be a used car brought from Germany, Belgium, Lithuania, etc., or a newly purchased car in Poland.
Car excise duty rates in Poland
When registering such a car in Poland, you will need to pay excise duty. The rate depends on the engine capacity:
up to 2000 cm³ — 3.1%; over 2000 cm³ — 18.6%. For a hybrid car up to 2000 cm³, the rate is 1.55%; above 2000 cm³ — 9.3%.
For HEV / MHEV vehicles with an engine above 3500 cm³, the reduced 9.3% rate under art. 105 pkt 1a does not apply. The general 18.6% rate applies to this engine capacity.
Car excise duty calculator in Poland
Enter the vehicle tax base, select the drive type and engine capacity. The calculator will select the applicable rate and show an estimated excise duty amount. For Mild Hybrid vehicles, it applies the rules confirmed by the Ministry of Finance in 2026.
When buying a car in another EU country, the tax base in a standard case is the amount the buyer is required to pay for the vehicle. For imports from outside the EU, the law uses the customs value increased by the customs duty due.
Vehicle details
01Result
02The calculator covers the standard rates for passenger cars, HEV, MHEV, PHEV, electric vehicles and hydrogen-powered cars.
The calculation is for information purposes. For a correct result, the tax base and vehicle classification must be determined correctly. Rate source: art. 105 of the Excise Duty Act, current consolidated text Dz.U. 2026 poz. 412.
How to pay excise duty?
To obtain confirmation of excise duty payment, you need to:
1. Complete the AKC-US declaration;
2. Submit it to the Tax Office;
3. Make the payment to the appropriate bank account;
4. You can obtain confirmation of excise duty payment within three business days.
Tax on the purchase of a car
If you bought a car in Poland from a private individual (not from a company), you must pay a 2% tax within 14 days to the Tax Office competent for your place of residence. To pay the tax, you need to complete the PCC-3 declaration and make the payment. After payment, you will receive confirmation, which should be kept.
If you buy a car from a company (for example, a Spółka z o.o., a car dealer, etc.), the 2% tax does not need to be paid.
Frequently Asked Questions
In that case, unfortunately, you will have to pay a penalty. The amount depends on how many days the payment is overdue. The situation is also complicated by the fact that not everything in Poland is processed quickly, so the penalty may arrive even two years later.
No. Vehicle registration and payment of the car purchase tax are two separate processes and do not depend on each other.
The amount of excise duty on a car is calculated based on the average value of the vehicle on the Polish market.
Contact Information and Office Addresses
Contact us in any convenient way or visit one of our offices. We are always ready to answer your questions.
If you have any questions or suggestions, please contact us via the website form, messengers, or email. We will respond promptly.
+48 570 804 478
contact@skilldocs.pl
Wincentego Rzymowskiego 30, Lokal 323 02-697 Warszawa
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+48 537 097 502
contact@skilldocs.pl
Marszałka Józefa Piłsudskiego 74, 50-020 Wrocław
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If you have any questions or suggestions, please contact us via the website form, messengers, or email. We will respond promptly.
+48 536 535 645
contact@skilldocs.pl
Ul. Szkolna 1/308, 61-832 Poznań
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