Poland car excise duty (akcyza): rates for imported cars
Poland car excise duty explained: 3.1% or 18.6% by engine size, hybrid and EV rules, the tax base, the AKC-U/S deadline and the effect on export prices.
· 7 min read
Poland car excise duty (akcyza) is a one-off tax paid when a car not yet registered in Poland is brought in from another EU state. The rate is 3.1% of the value for engines up to 2,000 cc and 18.6% above. Hybrids pay 1.55% or 9.3%, plug-in hybrids up to 2,000 cc are exempt until 2029, and electric cars are exempt.
Poland car excise duty rates in 2026
The rate depends on engine capacity and drive type, not on age, CO2 or price band. That makes engine size the first thing a dealer selling into Poland should check, because the step from 3.1% to 18.6% at 2,000 cc is very large.
| Car | Rate | Legal basis |
|---|---|---|
| Petrol, diesel, LPG, up to 2,000 cc | 3.1% | Excise Duty Act of 6 December 2008, art. 105 |
| Petrol, diesel, above 2,000 cc | 18.6% | art. 105 |
| Hybrid (HEV), up to 2,000 cc | 1.55% | art. 105 |
| Hybrid, above 2,000 cc up to 3,500 cc | 9.3% | art. 105 |
| Plug-in hybrid up to 2,000 cc | exempt until 31 December 2029 | art. 163a |
| Electric and hydrogen cars | exempt | art. 109a |
The cut-off is the exact capacity in the registration documents. Many common engines sit just under the line: the VW Group 2.0 TDI has 1,968 cc and BMW's four-cylinder petrol engines 1,998 cc, so they pay 3.1%. A BMW or Mercedes six-cylinder diesel of almost 3,000 cc pays 18.6%.
Do hybrid and electric cars pay Polish excise?
Hybrids pay a reduced rate, plug-in hybrids up to 2,000 cc and fully electric cars pay nothing. The Sejm extended the plug-in exemption to the end of 2029, so for now a PHEV such as a BMW 330e (1,998 cc) enters Poland without excise.
The reduced hybrid rates have a cut-off of their own. A Toyota Corolla 1.8 hybrid (1,798 cc) pays 1.55%, but a Toyota RAV4 2.5 hybrid (2,487 cc) pays 9.3%. On a car worth €28,000 that is €2,604 against €434 had the same rate applied as to the Corolla.
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Request accessHow the taxable value of an imported car is determined
For an intra-Community acquisition the tax base is the amount the buyer has to pay for the car, under art. 104 of the Excise Duty Act. A foreign-currency price is converted into złoty at the National Bank of Poland exchange rate.
The tax office is not bound by a price that looks unrealistic. If the declared value differs significantly from the average market value without a justified reason, the office asks the taxpayer to explain the difference and can then set the base and the tax itself. Polish administrative courts deal with these disputes regularly, typically over cars bought with damage or unusually cheaply.
For a dealer this has two practical consequences:
- Keep the evidence of value. The invoice, the auction condition report, photos of damage and repair estimates support a low price if it is questioned.
- Do not under-invoice to help a buyer. A price far below the market invites an assessment, interest and a dispute that ends up with the Polish buyer, and your name on the invoice.
When Polish excise must be declared and paid
The obligation arises when a passenger car that has not been registered in Poland is acquired in another EU state and brought into Poland. The taxpayer then:
- files the simplified declaration AKC-U/S within 14 days of the tax obligation arising,
- pays the excise within 30 days, and in both cases no later than the day the car is registered in Poland,
- obtains the confirmation of payment, which the registration office requires.
The declaration can be filed on paper at a tax or customs office, or electronically on the customs service platform PUESC. The payment confirmation can also be downloaded there with form PZASREQ, using the VIN.
The excise is paid once. A car already registered in Poland does not pay it again when it is sold to the next owner, which is why Polish-registered stock carries the tax in its price.
Who pays: the dealer or the end buyer?
Whoever acquires the car and brings it into Poland. If a Polish dealer buys in Germany, the dealer pays and recovers it in the selling price. If a foreign dealer sells direct to a Polish private buyer who collects the car, the buyer pays. Either way, the excise is a cost the Polish side has already built into what it offers you.
Worked examples: what excise adds
| Car bought abroad | Capacity | Price paid | Rate | Excise |
|---|---|---|---|---|
| Skoda Octavia 2.0 TDI | 1,968 cc | €16,000 | 3.1% | €496 |
| Toyota Corolla 1.8 hybrid | 1,798 cc | €16,000 | 1.55% | €248 |
| Toyota RAV4 2.5 hybrid | 2,487 cc | €28,000 | 9.3% | €2,604 |
| BMW X5 xDrive30d | 2,993 cc | €45,000 | 18.6% | €8,370 |
| BMW 330e plug-in hybrid | 1,998 cc | €25,000 | exempt | €0 |
| VW ID.4 | electric | €27,000 | exempt | €0 |
The euro amounts are for illustration; the actual base is the price converted into złoty.
How excise changes what a Polish buyer will pay
For small-engine cars the 3.1% is a minor item next to transport. For engines above 2,000 cc it decides the deal, and Polish market prices show it.
According to listings tracked by MyCarDealer in October 2026, 2018–2022 Porsche Cayennes had a median asking price of €59,542 in Poland (86 listings) against €57,900 in Germany (119). A Polish dealer importing a German Cayenne at that price would pay about €10,800 in excise, so a car bought in Germany at the median can't be sold at the Polish median.
The 2019–2022 BMW X5 shows the same mechanism from the other side: the Polish median was €43,080 (72 listings), below the German €46,999 (130). Much Polish stock was imported earlier or has more kilometres, and a buyer who must add 18.6% on top of a German purchase price simply cannot compete with it.
To sell a large-engine car into Poland, work backwards: Polish market price, minus the Polish dealer's margin and preparation, minus transport, divided by 1.186. That is the most a Polish buyer can pay you before VAT effects. Our guide to exporting cars to Poland covers the buyer side, and car prices Germany vs Poland compares the two markets in more detail.
Excise and VAT are separate
Excise is not VAT and does not replace it. A VAT-qualifying car sold to a Polish VAT-registered dealer is still an intra-Community supply on which the buyer accounts for Polish VAT of 23%, and a margin car still travels under the margin scheme. The excise comes on top in both cases.
A car under six months old or with no more than 6,000 km is a new means of transport, so VAT is always due in Poland too. The VAT side is explained in VAT margin scheme EU rules across borders.
If you price cars for Polish buyers regularly, it helps to see the destination market price next to your own. MyCarDealer shows market prices from comparable listings and the margin after VAT and transport; you can value a single car for free.
Frequently asked questions
What are the excise duty rates for cars imported into Poland?
The basic rates are 3.1% of the car's value for engines up to 2,000 cc and 18.6% above 2,000 cc. Hybrids pay 1.55% up to 2,000 cc and 9.3% between 2,000 and 3,500 cc.
Do hybrid and electric cars pay Polish excise?
Electric and hydrogen cars are exempt. Plug-in hybrids up to 2,000 cc are exempt until 31 December 2029. Conventional hybrids pay the reduced rates of 1.55% or 9.3% depending on engine size.
How is the taxable value of an imported car determined?
It is the amount the buyer must pay for the car, converted into złoty. If that amount differs significantly from the average market value without a good reason, the tax office can ask for an explanation and set the value itself.
When must Polish excise be declared and paid?
The AKC-U/S declaration is due within 14 days of the obligation arising and the tax within 30 days, both no later than the day of registration in Poland. Proof of payment is needed to register the car.
Is excise paid again when a Polish-registered car is resold?
No. Excise is due once, when a car not yet registered in Poland is acquired from abroad. Later sales of a Polish-registered car do not trigger it again.