Question 1

What is the Polish excise duty on cars in 2026?

Accepted Answer

Excise rates on passenger cars in Poland in 2026:3.1% - combustion engine up to 2000 cc18.6% - combustion engine above 2000 cc1.55% - HEV/MHEV hybrids with engine up to 2000 cc9.3% - HEV/MHEV and PHEV hybrids with engine 2001-3500 cc0% (exemption) - BEV and FCEV (Art. 109a u.p.a.)0% (exemption until 31.12.2029) - PHEV with engine up to 2000 cc (Art. 163a u.p.a.)The tax base is the customs value + customs duty (for imports) or market value (for intra-EU acquisitions).

Question 2

When do I have to pay excise on a car from the EU?

Accepted Answer

Excise on intra-EU acquisition (WNT) of a passenger car not previously registered in Poland is payable within 30 days of the date the vehicle is moved to Poland.The AKC-U/S declaration is filed electronically via PUESC. Proof of excise payment is required to register the vehicle at the traffic department.

Question 3

Do I pay customs duty on a car bought in the EU?

Accepted Answer

No - customs duty applies only to imports from non-EU countries. When buying a car in another EU country (e.g. Germany, France), there is no customs duty or clearance - free movement of goods applies.However, you do pay excise duty (in Poland) and account for VAT within the intra-EU acquisition framework.

Question 4

How is the market value of a vehicle determined for excise?

Accepted Answer

The market value should reflect the average market price of a vehicle with the same parameters (make, model, year, mileage, equipment) on the Polish market.The tax office uses catalogues:Eurotax - the most widely used valuation databaseInfo-Expert - alternative valuation databaseIf the purchase price significantly diverges from the market value, the office may demand a correction or commission an expert valuation.

Question 5

Can I avoid the 18.6% excise on a large-engine car?

Accepted Answer

You cannot legally avoid excise if the engine exceeds 2000 cc. However, lawful strategies exist:Consider a car with an engine up to 2000 cc - e.g. 2.0 TDI instead of 3.0 TDIGoods vehicle (N1) - vehicles homologated as goods vehicles are not subject to passenger-car exciseElectric / hydrogen vehicle (BEV/FCEV) - excise exemption (Art. 109a u.p.a.)Caution: attempting to alter vehicle documents to reduce engine capacity is a criminal offence.

Question 6

Where do I pay excise on a car?

Accepted Answer

Excise on intra-EU acquisition is paid to the bank account of the tax office competent for your place of residence (or company seat). The full process:File the AKC-U/S declaration electronically via PUESCPay the excise duty by bank transfer to the tax office accountDownload the proof of excise payment from PUESCUse this proof to register the vehicle at the traffic department

Market value of vehicle	EUR 38,000 = PLN 162,640
Excise rate	18.6% (engine > 2000 cc)
Excise amount	PLN 30,251.04
Payment deadline	30 days from intra-EU acquisition
Declaration	AKC-U/S via PUESC

Market value of vehicle	EUR 38,000 = PLN 162,640
Excise rate	18.6% (engine > 2000 cc)
Excise amount	PLN 30,251.04
Payment deadline	30 days from intra-EU acquisition
Declaration	AKC-U/S via PUESC

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How the Excise Duty Calculator works

Select the excisable goods category

Provide product parameters

Excise amount calculation

When to use the excise duty calculator?

Expert tips

Excise on intra-EU acquisition (WNT) differs from import excise

Tax base matters

Payment deadline is firm

Check the VIN in CEPiK

Calculation example - a car from Germany

Legal basis

Polish Excise Duty Act

Regulation of the Minister of Finance on excise declarations

Council Directive (EU) 2020/262

What importers ask most

Frequently Asked Questions

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