Guide
Polish excise duty on a hybrid car (HEV and MHEV)
A hybrid that is not charged from the mains pays lower excise in Poland than a combustion car – but only up to 3,500 cm³. See the rates, the worked examples and calculate the excise for your car.
Excise rates for hybrids without external charging
| Combustion engine up to 2,000 cm³ | 1.55% | art. 105 pkt 1b |
|---|---|---|
| Above 2,000 up to 3,500 cm³ | 9.3% | art. 105 pkt 1a |
| Above 3,500 cm³ | 18.6% | art. 105 pkt 1 |
| For comparison: petrol or diesel up to 2,000 cm³ | 3.1% | art. 105 pkt 2 |
Which hybrid pays the lower rate
The reduced rates apply to passenger cars with a hybrid drive whose battery is not charged from an external source (HEV, a so-called full hybrid). Plug-in hybrids have their own rules, including an exemption for engines up to 2,000 cm³.
The rate depends on the capacity of the combustion engine – field P.1 of an EU registration certificate. The electric motor does not count towards the capacity.
Mild hybrid (MHEV) – rate to verify
For years the question was whether a mild hybrid (e.g. with a 48 V system) qualifies for the reduced rates. According to industry publications, the Polish Minister of Finance issued a general interpretation favourable to MHEVs on 26.02.2026, but we have not been able to verify its official text.
That is why the calculator applies the hybrid rates to an MHEV and also shows what the excise would be at the standard rate (3.1% or 18.6%). Before importing the car, it is worth confirming the rate with the tax office (urząd skarbowy).
Excise base and deadlines
Excise is calculated on the amount you pay for the car, converted at the NBP average rate for the day of import and rounded to whole złoty. You file the AKC-US return within 14 days of import and pay the excise within 30 days – no later than on the day of registration.
Examples: how much excise on a hybrid
| Car | Excise base | Rate | Excise |
|---|---|---|---|
| Hybrid HEV (not plug-in), 1,798 cm³ | PLN 90,000 | 1.55% | PLN 1,395 |
| Petrol, 1,798 cm³ | PLN 90,000 | 3.1% | PLN 2,790 |
| Hybrid HEV (not plug-in), 2,487 cm³ | PLN 150,000 | 9.3% | PLN 13,950 |
| Hybrid HEV (not plug-in), 3,456 cm³ | PLN 200,000 | 9.3% | PLN 18,600 |
| Hybrid HEV (not plug-in), 3,982 cm³ | PLN 200,000 | 18.6% | PLN 37,200 |
| Mild hybrid (MHEV), 1,498 cm³ | PLN 100,000 | 1.55% | PLN 1,550at the 3.1% rate: PLN 3,100 |
Prices in złoty, excluding transport. Amounts rounded to whole złoty as on the AKC-US return.
Hybrid excise calculator
Calculation result
Questions and answers
No. A hybrid with an engine above 2,000 cm³ but not larger than 3,500 cm³ pays 9.3%. The 18.6% rate applies to hybrids with an engine above 3,500 cm³.
Check the drive type in the documents and the manufacturer's specification. A full hybrid (HEV) can drive briefly on the electric motor alone; a mild hybrid (MHEV) only assists the combustion engine. If in doubt, ask the tax office before filing AKC-US.
Only if it is a “new” car: it has covered no more than 6,000 km or no more than 6 months have passed since its first registration. In that case you pay 23% VAT in Poland. A used hybrid 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)
- Interpretacja ogólna Ministra Finansów z 26.02.2026 r. (PAD6.8101.1.2026) w sprawie stawek akcyzy dla samochodów typu mild hybrid – opis wg publikacji branżowychApplication of art. 105(1a)(a) and (1b) to MHEV – needs confirmation by the tax office
- Ustawa – Ordynacja podatkowa – tekst jednolity Dz.U. 2026 poz. 622Art. 63 § 1 – rounding of tax bases and tax amounts to whole złoty
- PUESC – Złóż deklarację akcyzową od samochodu i uzyskaj potwierdzenie zapłatyFiling the AKC-US return and the document confirming excise payment