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How to calculate and avoid tax on vehicles

>Owners of vehicles with a certain weight, mainly trucks and buses, are required to pay transport tax. An incorrect tax calculation may lead to fines. This article explains how to calculate the tax correctly and whether there are legal ways to reduce or avoid it.


What is the vehicle tax?

Tax on vehicles is a mandatory levy imposed on owners of selected vehicles weighing over 3.5 tons, in accordance with the provisions of the Act of January 12, 1991 on local taxes and fees (Journal of Laws 2023.70, consolidated text). It applies not only to trucks, but also tractor units, trailers, semi-trailers and buses.


Vehicles subject to the tax

  • Trucks with a permissible total weight exceeding 3.5 tons
  • Truck and ballast tractors used with a semi-trailer or trailer with a combined vehicle weight of 3.5 tons or more.
  • Trailers and semi-trailers with a total weight of 7 tons or more, including the motor vehicle.
  • Buses

Who has to pay the vehicle tax?

Paying the tax is the responsibility of vehicle owners, including:

  • Natural persons
  • Legal entities
  • Organizational units without legal personality, if they have registered vehicles
  • Owners of vehicles registered in Poland, entrusted by a foreign natural person or legal entity to a Polish entity.

How to calculate the vehicle tax

The calculation of the vehicle tax depends on several key factors. Tax rates are set individually by each commune, but they must remain within the limits set by the law. In 2024, the maximum rates were set by the Ministry of Finance in the announcement of July 21, 2023.


Factors influencing the amount of tax

  • Total vehicle weight – the larger the vehicle, the higher the tax rate.
  • Number of axles and suspension type – vehicles with more axles or with more advanced suspension may be subject to higher rates.
  • Year of production and environmental impact – the higher the exhaust emissions, the higher the rate.
  • Vehicle type – different rates apply to trucks, buses and trailers.

How to calculate tax during the year – example

Let’s assume that in March 2024 you purchase a tractor unit with a total vehicle weight of 36 tons with a two-axle air suspension. The tax for this vehicle is PLN 3,463.95 per year, but since the tax obligation arises on the first day of the month after the purchase, and the acquisition took place in March, you have to pay tax from April to December, i.e. for 9 months.


Payment terms

You pay the tax in two instalments:

  • Until February 15 – 1st instalment
  • Until September 15 – 2nd instalment

If the tax is incurred during the year, you pay the first instalment within 14 days of the tax obligation arising.


Special situations

If the tax obligation arose between February 1 and September 1, the tax must be paid in two instalments in proportion to the period during which the vehicle is subject to taxation:

  • First instalment – ​​within 14 days of tax the liability arising
  • Second instalment – ​​by September 15

If the tax obligation arose after September 1, the tax must be paid once, within 14 days of the obligation arising.


Termination of the tax obligation

The place of tax payment depends on the taxpayer’s place of residence or registered office. If there is joint ownership of a vehicle, it depends on which person is entered first into the registration certificate.

Natural persons:

  • Tax on vehicles is paid to the commune office where the taxpayer’s place of residence is located.

Company owners:

  • If you run a business as a legal person, the tax declaration must be submitted to the commune office competent for the company’s registered office.
  • For enterprises with multiple locations, the tax is paid to the commune in which the branch with taxed vehicles is located.

    Electronic submission of declarations

      The vehicle tax declaration (DT-1 form) can be submitted electronically via the ePUAP platform. This is a quick and convenient form, especially for entrepreneurs who run a larger fleet of vehicles.


      How to avoid vehicle tax?

      Many owners of trucks and buses may be interested in avoiding paying taxes legally. There are certain exceptions and relief options that may allow for partial or total relief from tax liability. It is important to thoroughly understand the regulations that allow for this.


      Tax exemptions for certain types of vehicles

      • Historic vehicles – Pursuant to the provisions of the Act, vehicles registered as historic vehicles are exempt from vehicle tax. They must meet the requirements set out in road traffic regulations to obtain this status.
      • Special vehicles – This applies to vehicles used for special purposes, such as ambulances or roadside assistance vehicles. These vehicles are also exempt from taxation.
      • Vehicles used for agricultural activities – Trailers and semi-trailers that are used exclusively for agricultural activities are also exempt.

      Exemptions introduced by municipalities

      The municipal council has the right to enact additional tax exemptions for its residents. It’s worth checking local regulations, as some municipalities may provide relief for owners of certain types of vehicles or for residents who own businesses in the area.


      Combined transport

      Owners of vehicles used in combined road and rail transport, can claim a refund of the tax paid. To qualify they must perform a certain number of rail transports using in a given fiscal year:

      • 100 rides or more – reimbursement of 100% of the tax paid
      • 70-99 rides –  75% tax refund
      • 50-69 rides –  50% tax refund
      • 20-49 rides –  25% tax refund

      Temporary recall of a vehicle

      Vehicles temporarily withdrawn from service, according to the decision of the registration authority, are exempt from paying tax for the period for which they were withdrawn. Tax liability ceases at the end of the month in which the withdrawal decision was issued.

      Example: If you own a truck and plan to take it out of service temporarily, it’s a good idea to file the appropriate application with the municipality. This will ensure that you will not have to pay tax for the period during which the vehicle will not be used.


      Transportation tax – a financial obligation

      With knowledge of the regulations and available tax relief options, such as exemptions for special vehicles or using combined transport, you can reduce the costs associated with running a transportation business. Tax on vehicles applies to many owners of trucks, buses and other heavy-duty transportation vehicles. Proper calculation and timely payment of this tax is key to avoiding fines.