Transportation Tax in Poland in 2025 - What You Need to Know?

Which Vehicles and Entities Are Subject to Taxation in 2025?

Vehicles with specific total weight and purpose are subject to tax on means of transport, among which we can distinguish:

• Trucks and buses;
• Tractor units and ballast tractors;
• Trailers and semi-trailers.

Depending on the vehicle category, different parameters determine the necessity to pay this public levy.

Tax on Means of Transport: Trucks and Buses

Tax on means of transport covers trucks with a permissible total weight (PTW) exceeding 3.5 tons. These vehicles are divided into two tax groups: with PTW below 12 tons and with PTW equal to or higher than 12 tons.

For trucks weighing from 3.5 to 5.5 tons, the maximum rate is 1,204.87 PLN. For vehicles weighing 5.5-9 tons, it’s 2,009.97 PLN, and for those above 9 tons (but below 12 tons) – 2,411.94 PLN.

Additionally, buses are also subject to tax on means of transport, and the amount depends on the number of seats. For buses with fewer than 22 seats (not counting the driver’s seat), the maximum rate is 2,848.04 PLN. For those with 22 or more seats – 3,600.69 PLN.

Tax on Means of Transport: Tractor Units and Ballast Tractors

On the topic of tax on means of transport, we should also mention tractor units and ballast tractors adapted for use with a semi-trailer or trailer with a permissible total weight of the vehicle combination from 3.5 tons.

Similar to trucks, they are divided into two categories: with PTW of the vehicle combination below 12 tons and with PTW equal to or higher than 12 tons.

The maximum tax rate for tractors with PTW of the vehicle combination from 3.5 tons and below 12 tons is 2,813.88 PLN. For tractors with PTW of the vehicle combination above 12 tons, the rate depends on the total weight – up to and including 36 tons, it’s 3,557.48 PLN, and above 36 tons – 4,602.58 PLN.

Tax on Means of Transport: Trailers and Semi-trailers

Trailers and semi-trailers are subject to taxation if, together with a motor vehicle, they have a permissible total weight from 7 tons.

The exception is trailers and semi-trailers associated exclusively with agricultural activities conducted by an agricultural tax payer.

For trailers and semi-trailers with PTW of the vehicle combination from 7 to 12 tons, the maximum tax rate is 2,411.94 PLN. For those with PTW of the vehicle combination above 12 tons, the rate depends on the weight. Up to and including 36 tons, the maximum tax on means of transport amount is 2,813.88 PLN, and above 36 tons – 3,557.48 PLN.

Who Pays Tax on Means of Transport?

The tax obligation falls on the owners of means of transport. This applies to both natural persons and legal entities. Owners are also considered to be organizational units without legal personality if the means of transport is registered to them, as well as possessors of means of transport registered in Poland as entrusted by a foreign natural or legal person to a Polish entity.

In the case of co-ownership of a means of transport, the tax obligation falls jointly and severally on all co-owners. When changing the owner, the previous owner pays tax until the end of the month in which the transfer of ownership occurred.

When Does the Tax Obligation Arise and Expire?

The arising of the tax obligation concerning tax on means of transport has strictly defined time frames. Knowledge of when it arises and expires allows vehicle owners to correctly fulfill their tax obligations.

Vehicle Registration and Tax Obligation

The tax obligation arises from the first day of the month following the month in which the means of transport was registered on the territory of the Republic of Poland.

This also applies to cases of acquiring a means of transport outside Poland – in such a situation, the tax obligation arises from the first day of the month following the month of registration in the country. The vehicle registration itself is therefore a key moment for the arising of the tax liability.

Change of Vehicle Owner

In case of a change of owner of a registered means of transport, the tax obligation falls on the previous owner until the end of the month in which the transfer of ownership occurred.

Meanwhile, the new owner pays tax from the beginning of the next month after acquiring the vehicle. This is important when planning transactions for buying and selling vehicles subject to tax on means of transport.

Temporary Withdrawal from Traffic

If a vehicle has been temporarily withdrawn from traffic, the tax obligation arises again from the first day of the month following the month in which the means of transport was allowed back into traffic after the period of temporary withdrawal.

It’s worth noting that the date of re-admission to traffic is the same as the expiration date of the decision on temporary vehicle withdrawal.

Expiration of Tax Obligation

The tax obligation expires at the end of the month in which the means of transport was deregistered or a decision was issued by the registering authority on temporary withdrawal of the vehicle from traffic.

Moreover, in the case of entrusted vehicles, the obligation expires at the end of the month in which the time for which the vehicle was entrusted expired. It should be emphasized that merely physical non-use of the vehicle, its destruction, scrapping, or theft do not automatically cause the tax obligation to expire – formal deregistration of the vehicle is necessary.

How to File a Tax Declaration and Pay Tax on Means of Transport in Poland?

The process of declaring and paying tax on means of transport proceeds according to strictly defined rules and deadlines. Knowledge of the formalities related to this obligation allows avoiding potential penalties for late submission of documents.

Forms DT-1 and DT-1/A

Two basic documents are used to settle tax on means of transport: the DT-1 declaration and the DT-1/A attachment. The main form DT-1 contains taxpayer data and summary information, while the DT-1/A attachment is used to show owned vehicles in detail.

It’s worth noting that one DT-1/A attachment covers data regarding a maximum of three means of transport. In case of a larger number of vehicles, it’s necessary to attach a correspondingly larger number of attachments.

Where to Submit the Tax on Means of Transport Declaration?

The tax on means of transport declaration should be submitted to the municipal office appropriate for the taxpayer’s place of residence or headquarters.

In the case of multi-branch enterprises, documents are submitted to the municipal office in the area where the plant or unit possessing the taxed means of transport is located. If a vehicle has several co-owners, the declaration is submitted by the person listed first in the registration certificate.

Deadlines for Submitting Declarations

Taxpayers are obliged to submit a tax on means of transport declaration by February 15 of each tax year. If the tax obligation arose after this day, the declaration should be submitted within 14 days from the occurrence of circumstances justifying the arising of the obligation. This also applies to situations of expiration of the tax obligation, change of residence, or taxpayer’s headquarters.

Tax Payment Deadlines

Tax on means of transport is payable in two equal installments, proportionally to the duration of the tax obligation, by February 15 and September 15 of each year.

If the tax obligation arose after February 1 and before September 1, the first installment should be paid within 14 days from the arising of the obligation, and the second by September 15. However, when the obligation arose on September 1 or later, the tax is payable in a single payment within 14 days.

Payment Without Notice

An important feature of tax on means of transport is the necessity to pay it without a notice sent by the appropriate tax authority. The taxpayer independently calculates the amount of tax based on rates determined by the municipal council and makes a payment to the account of the appropriate municipal office.

Tax on Means of Transport Rates in 2025

In 2025, tax on means of transport rates will undergo significant changes. Unlike last year’s large increases, new minimum rates will be more than 7% lower compared to those in force in 2024, while maximum rates will increase by only about 3%.

Minimum Tax Rates and Maximum Tax on Means of Transport Rates

The announcement of the Minister of Finance dated October 9, 2024, determined what the minimum tax rates will be, as well as the maximum tax on means of transport rates.

For example, in the case of trucks with PTW equal to or higher than 12 tons, minimum rates will range from 136.13 PLN to 2,349.79 PLN. Meanwhile, maximum rates for these vehicles can reach up to 4,602.58 PLN.

The tax range for an example semi-trailer set (2-axle tractor unit and 3-axle semi-trailer) with PTW of 40 tons is between 2,255.78 PLN and 8,160.06 PLN.

Tax on Means of Transport Amount: Differences Depending on Vehicle Type

The tax amount significantly differs depending on the type of means of transport.

For trucks with PTW 3.5-5.5 tons, the maximum rate is 1,204.87 PLN, for vehicles 5.5-9 tons - 2,009.97 PLN, and for trucks above 9 tons - 2,411.94 PLN.

Meanwhile, tractor units with PTW of the vehicle combination 3.5-12 tons are subject to tax up to 2,813.88 PLN, and buses with fewer than 22 seats - up to 2,848.04 PLN.

Tax on Means of Transport Amount: Impact of Suspension and Number of Axles

The type of suspension and the number of vehicle axles have a significant impact on the tax amount.

First and foremost, rates are lower for vehicles with pneumatic suspension or recognized as equivalent. For example, for a tractor unit with a semi-trailer with PTW above 36 tons with three axles and pneumatic suspension, the minimum rate is 1,650.62 PLN, while for the same vehicle with different suspension - 2,441.61 PLN.

Tax on Means of Transport Amount: Significance of Municipal Council Resolutions

The final tax amount is determined by municipal councils through resolutions. The municipality has freedom in shaping rates, as long as they fit within statutory ranges.

It’s worth noting, however, that differences between municipalities can be significant - for example, in 2025 in Poznań, the tax rate for a typical truck set is 2,257 PLN, while in Kraków - as much as 6,108 PLN.

Interestingly, some municipalities, like Pruszcz Gdański or Nowy Staw, deliberately apply low rates to attract transportation companies.

It should be remembered that Polish tax regulations allow paying tax not only in the place of the company’s main headquarters but also where its branch is located, which gives the possibility of tax optimization.

Tax on Means of Transport - Summary

Tax on means of transport constitutes a significant element of operational costs for transportation companies, but the right approach to this obligation can bring significant savings.

It’s crucial to observe deadlines - the DT-1 declaration with DT-1/A attachments must be submitted by February 15, and payments are made in two equal installments by February 15 and September 15. The tax obligation arises from the first day of the month following the month of vehicle registration.

The choice of municipality in which vehicles are registered is also of strategic importance, as this factor also affects tax amounts in 2025. Differences in rates can be significant - for example, the same truck set in Poznań will be taxed at 2,257 PLN, while in Kraków at as much as 6,108 PLN.

The tax amount is also influenced by the type of suspension and the number of vehicle axles, with vehicles with pneumatic suspension benefiting from lower tax rates.

If you need support in settling tax on means of transport, calculating drivers’ working time, or other HR and payroll aspects, contact us and get support from Evotax specialists!

Tax on Means of Transport - Frequently Asked Questions

Below, we’ve gathered questions about tax on means of transport that we receive most frequently and provided answers to them. If there’s information you’re looking for that’s missing, we encourage you to contact us! Our specialists will gladly provide support!

What are the main changes in tax on means of transport rates in 2025?

In 2025, minimum tax rates are more than 7% lower compared to 2024, while maximum rates have increased by about 3%. For example, the maximum rate for trucks with PTW 3.5-5.5 tons is 1,204.87 PLN.

Which vehicles are subject to tax on means of transport?

Taxation applies to trucks with PTW above 3.5 tons, tractor units and ballast tractors adapted for use with a semi-trailer or trailer with PTW of the vehicle combination from 3.5 tons, trailers and semi-trailers with PTW of the vehicle combination from 7 tons, and buses.

What are the payment deadlines for tax on means of transport in 2025?

The tax is payable in two equal installments, by February 15 and September 15. If the tax obligation arose after February 1 and before September 1, the first installment should be paid within 14 days from the arising of the obligation, and the second by September 15.

When and where should the tax on means of transport declaration be submitted?

The DT-1 declaration with DT-1/A attachments should be submitted by February 15 of each tax year to the municipal office appropriate for the taxpayer’s place of residence or headquarters. In case the obligation arises after this date, the declaration is submitted within 14 days.

How can tax on means of transport costs be optimized?

Optimization can be achieved by registering vehicles in municipalities with lower tax rates. Some municipalities deliberately apply low rates to attract transportation companies. Additionally, choosing vehicles with pneumatic suspension can lower the tax amount.