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Generic Tax Name Motor vehicles tax - Transport vehicles
Tax name in the national language Podatek od środków transportowych
Tax name in English Transport vehicles tax (tax on means of transportation)
Member State PL-Poland
Tax in force since 1991/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Act of 12 January 1991 on local taxes and charges (Journal of Laws of 2014 No 95 item 849, with subsequent amendments).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

Territory of Poland.


Owners of transport vehicles (natural persons, legal persons), organizational entities having no legal personality for which the transport vehicle is registered, and possessors of transport vehicles entrusted by foreign natural or legal persons to polish entities.

Tax object and basis of assessment

Transport vehicles of maximum permissible gross laden weight above 3.5 tonne.

Maximum permissible gross laden weight of vehicle or vehicle combination. 

Deductions, Allowances, Credits, Exemptions

The taxpayers who use transport vehicles in order to perform shipments in combined transport on the territory of Poland are entitled to refund tax paid from these vehicles (25% - 100% of annual tax amount).

Exemptions from the tax concern transport vehicles in possession of diplomatic representations, consular offices and other foreign mission, transport vehicles constituting mobilization supply, special vehicles and vintage vehicles.

Some objective exemptions may be introduced by council of local government.

Rate(s) Structure

Rates are determined by coucil of local government, but the annual tax rate for one vehicle cannot exceed relevant minimal and maximal rates constituted in Act of 12 January 1991 on local taxes and charges.

Tax due date

The tax is generally paid in 2 instalments proportionally to the period of time when the tax obligation existed by 15 February and 15 September each year.

Tax collector

Local authority.

Special features

Where a transport vehicle constitutes a co-ownership of two or more natural or legal persons, the tax obligation shall be borne by all co-owners on a joint and several basis.

Economic function

Environmental taxes

Tax revenue
ESA95 code d29bb + d59da

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 929.00 PLN 0.06
2011 894.00 PLN 0.06
2010 868.00 PLN 0.06
2009 831.00 PLN 0.06
2008 816.00 PLN 0.06
2007 813.00 PLN 0.07
2006 727.00 PLN 0.07
2005 667.00 PLN 0.07
2004 615.00 PLN 0.07
2003 573.00 PLN 0.07
2002 573.00 PLN 0.07
2001 53.00 PLN 0.01
2000 387.00 PLN 0.05