The incentives and legislations section is updated for 2025, published on 18th April 2025, representing the situation as of that date. Major changes of incentives and polices are updated on a rolling basis from that date onwards.

Incentives and legislation that aim to increase uptake of alternative fuels vehicles and infrastructure.

If you know of other national or local incentives that should be included in this section, please send us an email, or use the button on the right, and let us know. We review the proposed changes and implement the updates on a short notice. 

Purchase subsidies

The “NaszEauto” programme, launched on 3 February 2025, offers substantial purchase subsidies for new BEVs, replacing the earlier “Mój elektryczny samochód” scheme. Funded under the National Reconstruction Plan (PLN 1.6 billion), the programme is open to private individuals and sole proprietorships:

• Base subsidy: PLN 18,750
• Scrappage bonus: Additional PLN 10,000 for scrapping an old ICE vehicle
• Low-income households: +PLN 11,250
• Large Family Card (KRD) holders and sole proprietors: Up to PLN 30,000
• Maximum total subsidy: PLN 40,000
• Eligibility cap: Net list price must be under PLN 225,000

Applications are open until 30 April 2026 or until funds are exhausted.The separate “Mój elektryczny autobus” programme continues to fund the purchase of electric buses and related infrastructure for public transport, supporting zero-emission fleet goals in cities with populations over 100,000.

 

Registration tax benefits

BEVs are exempt from Poland’s registration tax and excise duty, both of which apply to internal combustion engine vehicles. These exemptions remain valid until the end of 2029.

Ownership tax benefits

BEVs benefit from favourable tax depreciation limits:

• Up to PLN 225,000 for BEVs and FCEVs
• PLN 150,000 for vehicles emitting 0–50g CO₂/km
• PLN 100,000 for vehicles emitting >50g CO₂/km

 

Company Tax Benefits

Companies can benefit from increased depreciation limits for BEVs (up to PLN 225,000). Additional business-related incentives may apply through VAT reclaim and exemption of received subsidies from taxable income.

AF Infrastructure Incentives

Poland’s national infrastructure incentive focus is currently linked to public transport electrification through the “Mój elektryczny autobus” programme. Support includes co-funding for charging stations used by municipal electric bus fleets. Additional private and municipal charging initiatives may be implemented through regional programmes.

Other Financial Benefits

Subsidies received for the purchase of BEVs are exempt from income tax. In some cities, public charging stations offer free or discounted electricity for electric vehicles.

VAT Benefits

Businesses are allowed to reclaim the full 23% VAT on the purchase of BEVs used for commercial purposes. Updates to VAT eligibility rules are expected later in 2025.

Local incentives

• Bus lane access: BEVs can use bus lanes in several cities, an incentive valid through 2025.
• Designated EV parking: Special spaces are available in many municipal lots.
• Clean Transport Zones (SCT): BEVs have unrestricted access to SCTs, which are limited to zero- and low-emission vehicles.

 

Announced Policy Changes (Effective Later in 2025 and After)

Changes to VAT eligibility for BEVs are expected in late 2025. The details of the planned reforms have not yet been finalised or publicly announced.

Interesting links

https://www.nfosigw.gov.pl/