Mileage rates in Poland for 2024
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
|Passenger car with a capacity capacity of more than 900 cm³
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.