Mileage rates in Poland for 2023
An employer in Poland can reimburse employees for using a personal vehicle for business journeys. An example of a business journey is a client visit.
There is a maximum mileage allowance per kilometre that the employer can reimburse tax-free. This maximum amount depends on the type of vehicle. These rates are set by a Regulation of the Ministry of Infrastructure
|Passenger car with a capacity capacity of up to 900 cm³||PLN 0,89||PLN 0,5214|
|Passenger car with a capacity capacity of more than 900 cm³||PLN 1,15||PLN 0,8358|
|Motorcycle||PLN 0,69||PLN 0,2302|
|Moped||PLN 0,42||PLN 0,1382|
The employer can decide to pay a higher rate per kilometre, however, the part exceeding the defined rates will be considered part of the employee’s taxable income.