{"id":4962,"date":"2025-06-12T14:37:37","date_gmt":"2025-06-12T12:37:37","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=4962"},"modified":"2025-06-12T14:40:43","modified_gmt":"2025-06-12T12:40:43","slug":"podatek-od-srodkow-transportowych-w-polsce-2025-stawki-i-terminy","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/vehicle-tax-in-poland-2025-rates-deadlines-who-pays\/","title":{"rendered":"Vehicle Tax in Poland 2025: Rates, Deadlines &#038; Who Pays"},"content":{"rendered":"<p><\/p>\n<ul>\n<li><a href=\"#what-is-taxed\">What is subject to tax?<\/a><\/li>\n<li><a href=\"#who-pays-the-tax\">Who pays the tax?<\/a><\/li>\n<li><a href=\"#when-does-liability-arise\">When does the tax liability arise?<\/a><\/li>\n<li><a href=\"#filing-the-declaration\">Filing the vehicle tax declaration<\/a><\/li>\n<li><a href=\"#payment-deadlines\">Tax payment deadlines<\/a><\/li>\n<li><a href=\"#tax-rates-2025\">Tax rates in 2025<\/a><\/li>\n<li><a href=\"#contact\">Contact<\/a><\/li>\n<\/ul>\n<p>The vehicle tax in Poland, known as <em>podatek od \u015brodk\u00f3w transportowych<\/em>, is a&nbsp;local tax levied annually on the owners of specific vehicles.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/vehicle-tax-in-poland-2025-rates-deadlines-who-pays\/#what-is-subject-to-tax\" >What is subject to tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/vehicle-tax-in-poland-2025-rates-deadlines-who-pays\/#who-pays-the-tax\" >Who pays the tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/vehicle-tax-in-poland-2025-rates-deadlines-who-pays\/#when-does-the-tax-liability-arise\" >When does the tax liability arise?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/vehicle-tax-in-poland-2025-rates-deadlines-who-pays\/#filing-the-vehicle-tax-declaration\" >Filing the vehicle tax declaration<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/vehicle-tax-in-poland-2025-rates-deadlines-who-pays\/#filing-deadline\" >Filing deadline:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/vehicle-tax-in-poland-2025-rates-deadlines-who-pays\/#tax-payment-deadlines\" >Tax payment deadlines:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/vehicle-tax-in-poland-2025-rates-deadlines-who-pays\/#tax-rates\" >Tax rates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/vehicle-tax-in-poland-2025-rates-deadlines-who-pays\/#contact\" >Contact<\/a><\/li><\/ul><\/nav><\/div>\n<h2 id=\"what-is-taxed\"><span class=\"ez-toc-section\" id=\"what-is-subject-to-tax\"><\/span>What is subject to tax?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Various types of vehicles are subject to the tax, including:<\/p>\n<ul>\n<li>Trucks with a&nbsp;permissible gross vehicle weight of over 3.5 tonnes<\/li>\n<li>Tractor units (for semi-trailers) and ballast tractors designed for use with a&nbsp;semi-trailer or trailer with a&nbsp;permissible gross combination weight of 3.5 tonnes or more<\/li>\n<li>Trailers and semi-trailers which, together with the motor vehicle, have a&nbsp;permissible gross combination weight of 7 tonnes or more (excluding those used exclusively for agricultural activities carried out by an agricultural taxpayer)<\/li>\n<li>Buses<\/li>\n<\/ul>\n<p>The taxation of vehicles depends on the specific type and parameters of the vehicle.<\/p>\n<h2 id=\"who-pays-the-tax\"><span class=\"ez-toc-section\" id=\"who-pays-the-tax\"><\/span>Who pays the tax?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The vehicle tax is paid by the owners of vehicles registered in the territory of Poland. This can be an individual, a&nbsp;company, or another legal entity:<\/p>\n<ul>\n<li>Natural and legal persons \u2014 owners of vehicles<\/li>\n<li>Organizational units without legal personality \u2014 if the vehicle is registered to them<\/li>\n<li>Possessors of vehicles registered in Poland, entrusted to a&nbsp;Polish entity by a&nbsp;foreign natural or legal person<\/li>\n<\/ul>\n<p><strong>IMPORTANT!<\/strong> It is crucial to know that the taxpayer is the person listed in the vehicle registration certificate (<em>dow\u00f3d rejestracyjny<\/em>).<\/p>\n<p><strong>NOTE!<\/strong> If you use a&nbsp;vehicle belonging to someone else, you are not obliged to pay the tax unless you are its documented owner.<\/p>\n<h2 id=\"when-does-liability-arise\"><span class=\"ez-toc-section\" id=\"when-does-the-tax-liability-arise\"><\/span>When does the tax liability arise?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The tax liability arises on the first day of the month following the month in which:<\/p>\n<ul>\n<li>the vehicle was registered in the territory of Poland<\/li>\n<li>the vehicle was acquired (in the case of purchasing an already registered vehicle)<\/li>\n<li>the vehicle was readmitted to traffic after a&nbsp;period of temporary withdrawal<\/li>\n<\/ul>\n<p><strong>NOTE!<\/strong> If a&nbsp;vehicle is co-owned by two or more natural or legal persons, the tax liability is borne jointly and severally by all co-owners.<\/p>\n<p><strong>NOTE!<\/strong> In the case of a&nbsp;change of ownership of a&nbsp;registered vehicle, the tax liability rests with the previous owner until the end of the month in which the sale occurred.<\/p>\n<p>The tax liability ceases at the end of the month in which:<\/p>\n<ul>\n<li>the vehicle was deregistered<\/li>\n<li>a decision for temporary withdrawal of the vehicle from traffic was issued<\/li>\n<li>the period for which the vehicle was entrusted has expired<\/li>\n<\/ul>\n<h2 id=\"filing-the-declaration\"><span class=\"ez-toc-section\" id=\"filing-the-vehicle-tax-declaration\"><\/span>Filing the vehicle tax declaration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>File the declaration for the vehicle tax. The declaration is submitted on the <strong>DT-1<\/strong> form along with the <strong>DT-1\/A<\/strong> attachment, or electronically via <strong>ePUAP<\/strong>. When filing electronically, you will receive a&nbsp;confirmation of receipt to your email inbox.<\/p>\n<p><strong>IMPORTANT!<\/strong> One DT-1\/A form contains data for three vehicles. If you have more vehicles, submit the appropriate number of attachments.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"filing-deadline\"><\/span>Filing deadline:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The declaration must be filed by February 15 of each tax year.<\/p>\n<p>If you acquired a&nbsp;vehicle after this date, the declaration must be filed within 14 days of the purchase.<\/p>\n<h2 id=\"payment-deadlines\"><span class=\"ez-toc-section\" id=\"tax-payment-deadlines\"><\/span>Tax payment deadlines:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The tax is paid in two equal installments, proportional to the period of tax liability.<\/p>\n<p>If the tax liability arose or ceased during the year, the tax is calculated proportionally to the number of months it was in effect.<\/p>\n<p>Pay the tax by the following deadlines:<\/p>\n<ul>\n<li>by February 15 of each tax year \u2014 1st installment<\/li>\n<li>by September 15 of each tax year \u2014 2nd installment<\/li>\n<\/ul>\n<p>If the tax liability arose after February 1 and before September 1, the tax is paid in two installments:<\/p>\n<ul>\n<li>the first installment \u2014 within 14 days from the date the liability arose<\/li>\n<li>the second installment \u2014 by September 15 of the current year<\/li>\n<\/ul>\n<p>If the tax liability arose after September 1, the tax is paid in a&nbsp;single payment \u2014 within 14 days from the date it arose.<\/p>\n<h2 id=\"tax-rates-2025\"><span class=\"ez-toc-section\" id=\"tax-rates\"><\/span>Tax rates<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tax rates are set by a&nbsp;resolution of the municipal council (<em>gmina<\/em>) for a&nbsp;specific year. They can vary depending on the vehicle&#8217;s year of manufacture, number of seats, and environmental impact. To correctly fill out the declaration, check the current tax rates in your municipality.<\/p>\n<p>In 2025, the maximum vehicle tax rates cannot exceed:<\/p>\n<ol>\n<li>For a&nbsp;bus, depending on the number of seats (excluding the driver):\n<ul>\n<li>fewer than 22 seats \u2014 PLN 2,848.04<\/li>\n<li>22 seats or more \u2014 PLN 3,600.69<\/li>\n<\/ul>\n<\/li>\n<li>For a&nbsp;truck with a&nbsp;permissible gross vehicle weight over 3.5 t and less than 12 t:\n<ul>\n<li>over 3.5 t to 5.5 t inclusive \u2014 PLN 1,204.87<\/li>\n<li>over 5.5 t to 9 t inclusive \u2014 PLN 2,009.97<\/li>\n<li>over 9 t \u2014 PLN 2,411.94<\/li>\n<\/ul>\n<\/li>\n<li>For a&nbsp;truck with a&nbsp;permissible gross vehicle weight of 12 t or more \u2014 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)<\/li>\n<li>For a&nbsp;tractor unit or ballast tractor, designed for use with a&nbsp;trailer\/semi-trailer, with a&nbsp;permissible gross combination weight from 3.5 t to 12 t \u2014 PLN 2,813.88<\/li>\n<li>For a&nbsp;tractor unit or ballast tractor, with a&nbsp;gross combination weight of 12 t or more:\n<ul>\n<li>up to 36 t inclusive \u2014 PLN 3,557.48<\/li>\n<li>over 36 t \u2014 PLN 4,602.58<\/li>\n<\/ul>\n<\/li>\n<li>For a&nbsp;trailer or semi-trailer, with a&nbsp;permissible gross combination weight of 12 t or more, excluding those used exclusively in agriculture:\n<ul>\n<li>up to 36 t inclusive \u2013 PLN 2,813.88<\/li>\n<li>over 36 t \u2013 PLN 3,557.48<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h2 id=\"contact\"><span class=\"ez-toc-section\" id=\"contact\"><\/span>Contact<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If you would like more information or have any questions, please contact our managers for a&nbsp;prompt consultation: <a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>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 \u015brodk\u00f3w transportowych, is a&nbsp;local tax levied annually on the owners of specific vehicles. What is subject to tax? [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":4963,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4962","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/4962","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=4962"}],"version-history":[{"count":2,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/4962\/revisions"}],"predecessor-version":[{"id":4965,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/4962\/revisions\/4965"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/4963"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=4962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=4962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=4962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}