Tax rates


Rates of duty applicable for different types of excise licences
What the minimum amount of excise tax is

12.07.2022
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Excise duty rates in force

The European Union (EU) requires Member States – regarding to the structure and rates of excise duty for excise goods – to apply the minimum tax level for individual excise goods[1]. However, Member States can always set and apply higher excise rates based on their own fiscal policies. As a result, there is a large differentiation of the fiscal burden amount for individual excise goods in the UE. Additionally – in order to fulfill the minimum tax level criterion – Poland (as other Member States that have not adopted the common currency) is obliged to annual review of the level of taxation of excise goods, depending on the euro exchange rate in relation to the national currency for a given year, and to possible correction of excise duty rates.

The excise duty rates of excise goods and cars for the transport of persons are specified also in Polish provisions[2].

Excise duty rates are expressed in:

  • PLN per unit of the product,
  • the percentage of the tax base,
  • the percentage of the maximum retail price,
  • PLN per unit of the product and the percentage of the maximum retail selling price.

The excise duty rate of PLN 97/1,000 l from 1 June 2022 to 31 July 2022 covers:

  • gas oil (heating fuel),
  • other heating fuels if their density is < 890kg/m³.

     Excise duty rates (as of 1 June 2022) (DOC, 16KB)

Excise duty rates (the situation as at 01 January 2022)

Since 1 January 2022 the excise duty rates on certain excise goods and cars for the transport of persons are:

  • petrol (unleaded) – 1413 PLN/1000 l,
  • gas oil (heating fuel) – 1104 PLN/1000 l,
  • gas fuel (propellant) – liquified (e.g. LPG) – 387 PLN/1000 kg,
  • natural gas – liquified and gaseous (propellant) (e.g. CNG) – 0 PLN,
  • biocomponents constituting fuel in their own right – 1104 PLN/1000 l,
  • electricity – 4,60 PLN/MWh,
  • ethyl alcohol – 6903 PLN/1 hl 100% vol.,
  • beer – 9,43 PLN/1 hl °Plato of the finished product,
  • wine – 191 PLN/1 hl of the finished product,
  • cigarettes – 228,1 PLN/1000 pcs. + 32,05% maximum retail selling price,
  • cars for the transport of persons with motor capacity >2000 cm³ – 18,6% tax base,
  • other cars for the transport of persons – 3,1% tax base.

Since 1 January 2021 the excise duty rates on certain excise goods and cars for the transport of persons are:

  • petrol (unleaded) – 1514 PLN/1000 l,
  • gas oil (heating fuel) – 1145 PLN/1000 l,
  • gas fuel (propellant) – liquified (e.g. LPG) – 644 PLN/1000 kg,
  • natural gas – liquified and gaseous (propellant) (e.g. CNG) – 0 PLN,
  • biocomponents constituting fuel in their own right – 1145 PLN/1000 l,
  • electricity – 5 PLN/1 MWh,
  • ethyl alcohol – 6275 PLN/1 hl 100% vol.,
  • beer – 8,57 PLN/1 hl °Plato of the finished product,
  • wine – 174 PLN/1 hl of the finished product,
  • cigarettes – 228,1 PLN/1000 pcs. + 32,05% maximum retail selling price,
  • cars for the transport of persons with motor capacity >2000 cm³ – 18,6% tax base,
  • other cars for the transport of persons – 3,1% tax base.

Excise duty rates (as of 1 March 2022) 

Lp

Product

 Unit

Rate (in PLN)

1

coal and coke

GJ

1,38

2

petrol (unleaded)

1000 l

1413

3

aviation spirit

1000 l

1822

4

spirit type jet fuel

1000 l

1822

5

kerosene

1000 l

1822

6

jet fuel

1000 l

1446

7

gas oil (propellant)

1000 l

1104

8

biocomponents constituting fuel in their own right

1000 l

1104

9

gas oil (heating fuel)

1000 l

232

10

heavy fuel oil

1000 kg

69

11

lubricating oils, lubricating preparations

1000 l

1180

12

gas fuel (propellant) - liquified

1000 kg

387

13

gas fuel (propellant) - gaseous

GJ

10,32

14

natural gas - liquified and gaseous (propellant)

-

0

15

biogas (propellant)

-

0

16

hydrogen and biohydrogen (propellant)

-

0

17

other motor fuels

1000 l

1786

18

gas fuel for heating

GJ

1,38

19

other heating fuels if their density is < 890kg/m³

1000 l

232

20

other heating fuels if their density is ≥ 890kg/m³

1000 kg

69

21

electricity

MWh

4,60

22

ethyl alcohol

hl 100% vol.

6903

23

beer

hl OPlato

9,43

24

wine

hl

191

25

other fermented beverages

hl

191

26

cider and perry of the alcohol strength ≤ 5% vol.

hl

97

27

intermediate products

hl

385

28

cigarettes

1000 szt. +max. retail selling price

 

228,10 + 32,05%

29

smoking tobacco

kg + max. retail selling price

155,79 + 32,05%

30

cigars and cigarillos

kg

433

31

raw tobacco

kg

252,25

32

novel tobacco product

kg + %WAP

311,58 + 32,05%

33

liquid for electronic cigarettes

ml

0,55

34

cars for the transport of persons with motor capacity >2000 cm³

tax base

18,60%

35

plug in hybrid cars for the transport of persons with motor capacity >2000≤3500 cm³

tax base

9,30%

36

hybrid cars for the transport of persons with motor capacity >2000≤3500 cm³

tax base

9,30%

37

hybrid cars for the transport of persons with motor capacity ≤2000 cm³

tax base

1,55%

38

other cars for the transport of persons

tax base

3,10%

Comments

  1. The maximum retail price - as a rule, this is the price fixed and printed on a single packaging unit of cigarettes or smoking tobacco by the producer, importer or trader making the intra-Community acquisition (article 99 paragraph 6 of the Excise Duty Act).

  2. The bringing to Polish market motor fuels and gas which are used for propulsion of internal combustion motors (and other products which are intended for use, offered for sale or used for propulsion of internal combustion motors, regardless of the CN code) is subject to a "fuel charge". The current fuel charge rates are announced through an announcement by the minister competent for transport in the Official Journal of the Republic of Poland "Monitor Polski".

Footnotes

  • [1] minimum levels of the excise duty rates are specified in the legal acts of the European Union:
    Council directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages
    Council directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco
    Council directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity
  • [2] article 89, 93-97, 99, 105 of the Excise Duty Act of 6 December 2008 (OJ 2020.722, with amendments)

 

Company registration for excise duty purposes

How businesses register to pay excise duties

Excise products

Information for excise products: the class/description, the commodity codes, tax type codes

Excise duty exemptions

Whether rebates are available