PL: Akcyza na samochody osobowe | DE: Verbrauchsteuer auf Personenkraftwagen
Definition
Excise duty on passenger cars in Poland is 3.1% for vehicles with engine capacity up to 2000cc and 18.6% for vehicles above 2000cc. The tax base is the purchase price (intra-EU) or customs value plus duty (third-country import). Electric and hydrogen vehicles are exempt. Declarations must be filed within 14 days.