Guide
Polish excise on a car with an engine above 2,000 cm³
The 2,000 cm³ threshold is the key number for excise: up to it you pay 3.1% of the car's price, above it 18.6%. Hybrids are the exception.
Excise rates by engine capacity
| Petrol / diesel up to and including 2,000 cm³ | 3.1% | art. 105 pkt 2 |
|---|---|---|
| Petrol / diesel above 2,000 cm³ | 18.6% | art. 105 pkt 1 |
| HEV or plug-in hybrid above 2,000 up to 3,500 cm³ | 9.3% | art. 105 pkt 1a |
| Hybrid above 3,500 cm³ | 18.6% | art. 105 pkt 1 |
A “2.0” engine usually still gets the lower rate
The Act distinguishes a capacity “equal to or lower than 2,000 cm³” from one “above 2,000 cm³”. What counts is the actual capacity in the registration certificate (field P.1), not the model badge – an engine labelled “2.0” often has slightly less than 2,000 cm³ and pays 3.1%.
A hybrid with a large engine
A hybrid (plug-in included) with an engine above 2,000 cm³ but not larger than 3,500 cm³ pays 9.3% instead of 18.6%. Only above 3,500 cm³ does the standard rate apply.
The high rate and the contract price
At the 18.6% rate every złoty of the price matters more, but the price in the contract must be the real one. If it differs significantly from the average market value without justification, the tax office can ask you to change it and set the base itself (art. 104 ust. 8–9).
Examples: same price, different capacity
| Car | Excise base | Rate | Excise |
|---|---|---|---|
| Diesel, 1,995 cm³ | PLN 80,000 | 3.1% | PLN 2,480 |
| Petrol, 2,000 cm³ | PLN 80,000 | 3.1% | PLN 2,480 |
| Petrol, 2,979 cm³ | PLN 80,000 | 18.6% | PLN 14,880 |
| Hybrid HEV (not plug-in), 2,487 cm³ | PLN 80,000 | 9.3% | PLN 7,440 |
Prices in złoty, excluding transport. Amounts rounded to whole złoty.
Excise calculator for your engine
Calculation result
Questions and answers
3.1%. The higher rate applies to a capacity above 2,000 cm³.
No. The rates depend on the capacity of the combustion engine.
The base is the amount you have to pay for the car. For a purchase in another EU country, the Act does not reduce the base by foreign VAT – if the selling country's VAT is included in the price, it increases the excise base.
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 – Ordynacja podatkowa – tekst jednolity Dz.U. 2026 poz. 622Art. 63 § 1 – rounding of tax bases and tax amounts to whole złoty