Guide
Polish excise duty on electric and hydrogen cars
Electric cars (BEV) and hydrogen-powered cars (FCEV) are exempt from excise. Importing an EV from the EU is still not free, though – see which costs remain.
Excise by drive type
| Electric (BEV) | exempt | art. 109a ust. 1 |
|---|---|---|
| Hydrogen (FCEV) | exempt | art. 109a ust. 1 |
| Plug-in hybrid up to 2,000 cm³ | exempt until 31/12/2029 | art. 163a ust. 1 |
| For comparison: petrol or diesel up to 2,000 cm³ | 3.1% | art. 105 pkt 2 |
Certificate of exemption from excise
To register an electric car you need a certificate of exemption from excise issued by the tax office (art. 72 ust. 1 pkt 6a of the Road Traffic Act – Prawo o ruchu drogowym). Without it the vehicle registration office (wydział komunikacji) will not register the car.
Which costs remain
- 23% VAT in Poland – only for a “new” car (up to 6,000 km or up to 6 months since first registration); VAT-24 return within 14 days.
- Registration fees: PLN 160 with standard plates.
- Roadworthiness test: PLN 149, unless the law provides an exception (e.g. a young car with EC type approval).
- Transport, third-party insurance (OC) and any translations – as quoted.
- Registration application within 30 days of bringing the car in; late filing risks a PLN 500 fine.
A new EV from a dealer in another EU country
VAT on a new car is paid in the country of registration, i.e. in Poland (23%) – regardless of who buys it. If the seller wants to add their own country's VAT, clear this up before buying, because you will pay VAT on the price in Poland anyway.
Comparison: electric, plug-in and petrol at the same price
| Car | Excise base | Rate | Excise |
|---|---|---|---|
| Electric (BEV) | PLN 150,000 | exempt | PLN 0 |
| Plug-in hybrid (PHEV), 1,598 cm³ | PLN 150,000 | exempt | PLN 0 |
| Petrol, 1,998 cm³ | PLN 150,000 | 3.1% | PLN 4,650 |
Prices in złoty, excluding transport. Amounts rounded to whole złoty.
Electric car import cost calculator
Calculation result
Questions and answers
No. The exemption in art. 109a covers electric and hydrogen cars. Plug-in hybrids up to 2,000 cm³ have a separate exemption until 31/12/2029, and other hybrids pay reduced rates.
Like any car: the test before the first registration in Poland costs PLN 149, unless the law provides an exception (e.g. a young car with EC type approval). The calculator checks this based on the date of first registration.
Only for a “new” car (up to 6,000 km or up to 6 months since first registration) – then 23% VAT in Poland. A used EV bought by a private person is not subject to VAT in Poland.
See also
Legal basis and sources
We checked the rates and deadlines on 17/10/2026 against the sources below (official Polish titles):
- Ustawa z dnia 6 grudnia 2008 r. o podatku akcyzowym – tekst jednolity Dz.U. 2026 poz. 412Art. 100 (taxable events), art. 101(2) (tax point), art. 104(1)(2), (8)–(13) (base, NBP rate), art. 105 (rates), art. 106(2)–(3) (deadlines), art. 109a (EV/hydrogen), art. 163a (PHEV until 31.12.2029)
- Ustawa – Prawo o ruchu drogowym – tekst jednolity Dz.U. 2024 poz. 1251 (z późn. zm.)Art. 72(1)(6a) (excise document for registration), art. 73aa (30 days), art. 74 (temporary registration), art. 81(3)–(4) (test before registration and exceptions), art. 140mb (fines 500/1000 zł)
- Ustawa z dnia 11 marca 2004 r. o podatku od towarów i usług – tekst jednolity Dz.U. 2026 poz. 1263Art. 2(10) (new means of transport), art. 9(3), art. 10(1)(3)–(4) (no intra-EU acquisition: non-taxable seller, margin scheme), art. 20(9), 29a(6), 30a, 31a (rate), 99(10), 103(3)–(4) (14 days), 146ef (23% rate)
- Your Europe – Kupno samochodu w innym kraju UE (VAT)VAT on new and used cars bought in another EU country
- Rozporządzenie MI w sprawie wysokości opłat za wydanie dowodu rejestracyjnego, pozwolenia czasowego i zalegalizowanych tablic – tekst jednolity Dz.U. 2025 poz. 553§ 2 (certificate 54 zł), § 3(1)(1) (temporary permit 13.50 zł), § 4(1)(1) and (9) (plates 80 zł, stickers 12.50 zł)
- Rozporządzenie MI z dnia 3 września 2025 r. zmieniające rozporządzenie w sprawie wysokości opłat za badania techniczne pojazdów – Dz.U. 2025 poz. 1223Fee table, item 1.2 (passenger car 149 zł), item 1.12 (gas installation 96 zł); in force since 19.09.2025