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
| Since 2023 | 2022 | |
|---|---|---|
| Passenger car with a capacity of up to 900 cm³ | PLN 0,89 | PLN 0,5214 |
| Passenger car with a 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.
In Rydoo, you can assign mileage rates to employees based on their vehicle type using user properties. This ensures the correct rate is automatically applied. Learn more.