Vehicle Tax in Poland. Who pays the tax, what is taxed, tax rates in 2025.

• What is subject to tax?
• Who pays the tax?
• When does the tax liability arise?
• Filing the vehicle tax declaration
• Tax payment deadlines
• Tax rates in 2025
• Contact

The vehicle tax in Poland, known as podatek od środków transportowych, is a local tax levied annually on the owners of specific vehicles.

What is subject to tax?

Various types of vehicles are subject to the tax, including:

• Trucks with a permissible gross vehicle weight of over 3.5 tonnes
• Tractor units (for semi-trailers) and ballast tractors designed for use with a semi-trailer or trailer with a permissible gross combination weight of 3.5 tonnes or more
• Trailers and semi-trailers which, together with the motor vehicle, have a permissible gross combination weight of 7 tonnes or more (excluding those used exclusively for agricultural activities carried out by an agricultural taxpayer)
• Buses

The taxation of vehicles depends on the specific type and parameters of the vehicle.

Who pays the tax?

The vehicle tax is paid by the owners of vehicles registered in the territory of Poland. This can be an individual, a company, or another legal entity:

• Natural and legal persons — owners of vehicles
• Organizational units without legal personality — if the vehicle is registered to them
• Possessors of vehicles registered in Poland, entrusted to a Polish entity by a foreign natural or legal person

IMPORTANT! It is crucial to know that the taxpayer is the person listed in the vehicle registration certificate (dowód rejestracyjny).

NOTE! If you use a vehicle belonging to someone else, you are not obliged to pay the tax unless you are its documented owner.

When does the tax liability arise?

The tax liability arises on the first day of the month following the month in which:

• the vehicle was registered in the territory of Poland
• the vehicle was acquired (in the case of purchasing an already registered vehicle)
• the vehicle was readmitted to traffic after a period of temporary withdrawal

NOTE! If a vehicle is co-owned by two or more natural or legal persons, the tax liability is borne jointly and severally by all co-owners.

NOTE! In the case of a change of ownership of a registered vehicle, the tax liability rests with the previous owner until the end of the month in which the sale occurred.

The tax liability ceases at the end of the month in which:

• the vehicle was deregistered
• a decision for temporary withdrawal of the vehicle from traffic was issued
• the period for which the vehicle was entrusted has expired

Filing the vehicle tax declaration

File the declaration for the vehicle tax. The declaration is submitted on the DT-1 form along with the DT-1/A attachment, or electronically via ePUAP. When filing electronically, you will receive a confirmation of receipt to your email inbox.

IMPORTANT! One DT-1/A form contains data for three vehicles. If you have more vehicles, submit the appropriate number of attachments.

Filing deadline:

The declaration must be filed by February 15 of each tax year.

If you acquired a vehicle after this date, the declaration must be filed within 14 days of the purchase.

Tax payment deadlines:

The tax is paid in two equal installments, proportional to the period of tax liability.

If the tax liability arose or ceased during the year, the tax is calculated proportionally to the number of months it was in effect.

Pay the tax by the following deadlines:

• by February 15 of each tax year — 1st installment
• by September 15 of each tax year — 2nd installment

If the tax liability arose after February 1 and before September 1, the tax is paid in two installments:

• the first installment — within 14 days from the date the liability arose
• the second installment — by September 15 of the current year

If the tax liability arose after September 1, the tax is paid in a single payment — within 14 days from the date it arose.

Tax rates

Tax rates are set by a resolution of the municipal council (gmina) for a specific year. They can vary depending on the vehicle’s year of manufacture, number of seats, and environmental impact. To correctly fill out the declaration, check the current tax rates in your municipality.

In 2025, the maximum vehicle tax rates cannot exceed:

1. For a bus, depending on the number of seats (excluding the driver):
   • fewer than 22 seats — PLN 2,848.04
   • 22 seats or more — PLN 3,600.69
2. For a truck with a permissible gross vehicle weight over 3.5 t and less than 12 t:
   • over 3.5 t to 5.5 t inclusive — PLN 1,204.87
   • over 5.5 t to 9 t inclusive — PLN 2,009.97
   • over 9 t — PLN 2,411.94
3. For a truck with a permissible gross vehicle weight of 12 t or more — PLN 4,602.58 (rates cannot be lower than the minimum rates specified in the relevant table, depending on the number of axles, weight, and suspension type)
4. For a tractor unit or ballast tractor, designed for use with a trailer/semi-trailer, with a permissible gross combination weight from 3.5 t to 12 t — PLN 2,813.88
5. For a tractor unit or ballast tractor, with a gross combination weight of 12 t or more:
   • up to 36 t inclusive — PLN 3,557.48
   • over 36 t — PLN 4,602.58
6. For a trailer or semi-trailer, with a permissible gross combination weight of 12 t or more, excluding those used exclusively in agriculture:
   • up to 36 t inclusive – PLN 2,813.88
   • over 36 t – PLN 3,557.48

Contact

If you would like more information or have any questions, please contact our managers for a prompt consultation: office@progressholding.pl