Environmental Fee and Its Importance for Transport Companies in Poland

What is the Environmental Fee?

The environmental fee is a mandatory charge that entrepreneurs—including transport companies—pay for using the environment.

Definition of Using the Environment

Using the environment means any activity that affects the state or resources of nature, according to the definition in the Environmental Protection Law. It includes, among others, emissions of exhaust gases into the air, water intake, discharge of sewage into water or soil, waste storage, or noise emissions.

For the transport sector, using the environment primarily means operating combustion engine vehicles that emit gases and dust into the atmosphere. These activities must be recorded and may involve the obligation to pay the environmental fee.

Where and When is the Environmental Fee Paid?

The environmental fee is paid once a year—by March 31 for the previous calendar year.

Additionally, entrepreneurs must submit an environmental report to the marshal of the voivodeship competent for the place of environmental use. For transport companies using only vehicles, the competent office is the marshal’s office corresponding to the entrepreneur’s residence or company headquarters.

Who Pays the Environmental Fee?

The environmental fee is paid by all entities using the environment, primarily entrepreneurs conducting business activities. In the TSL (Transport, Shipping, Logistics) sector, this obligation applies to transport companies, freight forwarders, and carriers who operate combustion engine vehicles, use machinery, generate waste, or consume fuels.

Sole proprietors whose activities impact the environment are also required to pay the fee.

When is the Environmental Fee Not Paid?

The environmental fee does not need to be paid if the total amount due for the year does not exceed 800 PLN—in this case, only the submission of the report to the marshal’s office is required.

The exemption also applies to entrepreneurs who do not use the environment in a way that requires fee calculation, e.g., those who do not own vehicles, do not emit exhaust gases, or do not generate waste. However, lack of payment obligation does not exempt from record-keeping and reporting duties.

Furthermore, if the annual fee amount does not exceed 100 PLN, entrepreneurs are not required to submit detailed reports on the scope of environmental use. This regulation simplifies procedures for small transport companies with minimal emissions.

Environmental Report and Environmental Fee

The environmental fee is closely related to the environmental report, a document in which the company shows the manner and extent of environmental use—such as emissions, fuel consumption, or waste generation. The fee amount is calculated based on this report, representing the monetary charge for the environmental impact of the activity.

In practice, the entrepreneur first prepares the report for the marshal’s office, and then—if the calculated fee exceeds the exemption threshold (800 PLN annually)—makes the payment to the office’s account. Both obligations must be fulfilled by March 31 each year for the previous year.

Required Reports: Emissions, Waste, Summary

Correct completion of reports requires using data from current records maintained by the entrepreneur. The environmental report consists of several documents, the most important being a summary sheet containing aggregated information about environmental use.

Additionally, transport companies may be required to provide detailed information about the types and amounts of gases or dust emitted into the air. These data must correspond to actual fuel consumption and emissions from company vehicles.

EkoPłatnik – How It Works and Who Can Use It

Many marshal offices provide the EkoPłatnik application, which assists in preparing reports containing information about environmental use and the amount of fees due. Entrepreneurs from the following voivodeships can use EkoPłatnik: Lower Silesian, Kuyavian-Pomeranian, Lublin, Lubusz, Łódź, Lesser Poland, Masovian, Opole, Subcarpathian, Podlaskie, Silesian, and Greater Poland.

It is important to note that EkoPłatnik supports report preparation but does not allow direct submission. Entrepreneurs must use other channels to submit documents.

ePUAP and Electronic Submission

The completed report can be submitted electronically via the ePUAP platform through the Electronic Delivery Box. An active user account in the system is required to use this option.

Changes in the Environmental Law in 2026 in Poland

Starting in the first quarter of 2026, a new environmental fee will be introduced for entrepreneurs using combustion engine vehicles. This change stems from the National Recovery Plan (KPO) and will replace earlier proposals for a so-called “combustion car tax.” Its main goal is to reduce CO₂ emissions in transport and promote low-emission fleets.

According to announcements from the Ministry of Climate and Environment and industry analyses:

• The fee will apply to entrepreneurs owning combustion engine vehicles of categories M1 and N1 (passenger cars and delivery vans).
• Micro-entrepreneurs using one vehicle may be exempt.
• The fee amount will vary depending on fuel type, engine capacity, and emission standards.
• Funds from the fee will support transport transformation and electromobility development.

Detailed regulations on calculation and settlement will be published after the amendment to the Environmental Protection Law is adopted in 2025. The Ministry emphasizes that the final form of the regulations may still change before coming into force in 2026.

What Are the Environmental Fee Rates in 2025?

In 2025, the fee rates for environmental use depend on the type and amount of substances introduced and the way they affect the environment. For transport companies, the most important element is the rate for exhaust emissions from vehicle engines, set by the Minister of Climate and Environment and updated annually.

The 2025 fee rates include approximately:

• Carbon dioxide (CO₂): 0.11 PLN per 1 kg of emissions
• Nitrogen oxides (NOx): 0.84 PLN per 1 kg
• Suspended particulates (PM): 0.42 PLN per 1 kg
• Carbon monoxide (CO): 0.10 PLN per 1 kg

Exact rates depend on vehicle type, fuel, and consumption. Entrepreneurs must calculate fees themselves based on actual emissions or estimated data from mileage and fuel consumption.

Current rates are published in the Official Gazette of the Republic of Poland - Monitor Polski - and on the Ministry of Climate and Environment website, so it is advisable to check them before submitting the annual report.

How to Calculate the Environmental Fee?

Calculating the environmental fee may seem complex, but knowing the correct formulas and current rates allows proper calculation. Accuracy is important to avoid financial penalties.

Basic Formula for Fee Calculation

The basic formula is: Op = E × St where:

• Op = fee due in PLN
• E = amount of pollutant emitted (emission volume) during the settlement period
• St = unit rate applicable in the settlement period

The entity using the environment calculates the fee by multiplying the amount of pollutants by the unit rate. This is the fundamental rule for every transport company.

Consequences of Late Payment – Interest and Penalties

Late payment results in interest charges on the tax arrears. If the required permit for emissions is missing, the fee may be increased by 500%. The marshal of the voivodeship may also impose the fee by decision based on their findings or inspection results.

Legal Status of the Environmental Fee

The environmental fee is a tax obligation subject to compulsory collection under administrative enforcement procedures. Obligations related to the environmental fee expire after 5 years, counted from the end of the year in which the payment deadline passed.

Environmental Fee in Poland in 2025 – Summary

The annual environmental fee is an obligation for every entrepreneur using the environment, including transport companies. It must be calculated and paid by March 31 for the previous year, along with the environmental report submitted to the marshal’s office. Exemptions apply if the fee amount does not exceed 800 PLN, and reporting obligations are waived below 100 PLN. Late payments incur interest or a 500% increase, so it is important to meet deadlines and use tools like EkoPłatnik or ePUAP.

Need support with the environmental fee or reporting? Contact us—our team is ready to assist not only with the fee but also with accounting for transport, drivers' payroll calculation, or hiring drivers from outside the EU!