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
| Since 2023 | 2022 | |
|---|---|---|
| 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.