Guide
Polish excise duty on a plug-in hybrid (PHEV)
A hybrid charged from the mains with an engine up to 2,000 cm³ pays no excise – the exemption applies until 31/12/2029. Larger engines pay 9.3% or 18.6%.
Excise on plug-in hybrids
| Combustion engine up to 2,000 cm³ | exempt until 31/12/2029 | art. 163a ust. 1 |
|---|---|---|
| Above 2,000 up to 3,500 cm³ | 9.3% | art. 105 pkt 1a |
| Above 3,500 cm³ | 18.6% | art. 105 pkt 1 |
Exempt does not mean no paperwork
The excise exemption does not spare you a visit to the tax office. To register the 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).
What counts is the capacity of the combustion engine (field P.1 of the EU registration certificate). A capacity of exactly 2,000 cm³ is still within the exemption.
What happens after 31/12/2029?
The exemption in art. 163a has an end date. The rules for imports after 31/12/2029 are not known today, so for such a date the calculator does not give an amount but marks the excise as “to verify”.
Larger engine: the hybrid rate
A plug-in hybrid with an engine above 2,000 cm³ is not exempt, but up to 3,500 cm³ it pays the reduced rate of 9.3% – just like a full hybrid. Above 3,500 cm³ the standard rate of 18.6% applies.
Examples: excise on a plug-in hybrid
| Car | Excise base | Rate | Excise |
|---|---|---|---|
| Plug-in hybrid (PHEV), 1,598 cm³ | PLN 140,000 | exempt | PLN 0 |
| Plug-in hybrid (PHEV), 2,487 cm³ | PLN 220,000 | 9.3% | PLN 20,460 |
| Plug-in hybrid (PHEV), 3,996 cm³ | PLN 300,000 | 18.6% | PLN 55,800 |
Prices in złoty, excluding transport, import before 31/12/2029. Amounts rounded to whole złoty.
Plug-in hybrid excise calculator
Calculation result
Questions and answers
Yes, if the combustion engine capacity does not exceed 2,000 cm³ and you import the car by 31/12/2029. To register it you need a certificate of exemption from the tax office.
No. Up to 3,500 cm³ the rate for plug-in hybrids is 9.3%. The 18.6% rate applies to engines above 3,500 cm³.
Yes. The exemption covers excise only. If the car is “new” (up to 6,000 km or up to 6 months since first registration), you pay 23% VAT in Poland and file VAT-24 within 14 days.
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 – Ordynacja podatkowa – tekst jednolity Dz.U. 2026 poz. 622Art. 63 § 1 – rounding of tax bases and tax amounts to whole złoty