Mileage Allowance Calculator

The mileage allowance is a tax-free reimbursement for using a private vehicle for business travel. The amount is calculated by multiplying the kilometres driven by the per-kilometre rate set in the Ministry of Finance regulation. For 2026 the rates are: car up to 900 cc — PLN 0.89/km; car over 900 cc — PLN 1.15/km; motorcycle — PLN 0.69/km; moped — PLN 0.42/km.

Reimbursements up to the statutory rates are exempt from personal income tax (PIT) and social insurance contributions (ZUS). Any amount paid above the regulation limits becomes taxable income for the employee and is subject to both PIT and ZUS contributions.

Employees, contractors working under civil-law agreements (umowa zlecenie/o dzieło), and self-employed individuals are all entitled to claim mileage allowance when using a private vehicle for business purposes, provided a mileage log is maintained and an agreement with the employer exists (for employees) or the journey is documented for tax purposes (for the self-employed).

A mileage log must include: vehicle registration number, engine capacity, date of each journey, departure and destination points, purpose of the trip, kilometres driven, and the signatures of the employee and employer. It is the mandatory basis for paying out the tax-exempt mileage allowance.

On a business trip outside the employee's regular workplace, the employer is legally obliged to reimburse transport costs. For local business journeys, the obligation arises only if a written agreement exists between the employer and employee or the company's internal regulations stipulate it.

Yes, an employer may pay a higher rate, but the excess above the statutory limit is treated as taxable income for the employee and is subject to PIT and ZUS. The statutory rates represent the ceiling for the tax exemption, not a mandatory payment level.

A sole trader may deduct mileage costs as a business expense up to the statutory rates, provided they maintain an accurate mileage log. The log is also required if VAT deduction is sought for private vehicles used for business purposes.

The rates are set by a ministerial regulation and do not change automatically every year. The most recent revision in 2023 significantly increased the rates compared to the previous ones. Always verify the current regulation before submitting claims, as further updates may occur.

No. A company car provided by the employer generates a taxable benefit-in-kind for the employee. Mileage allowance relates specifically to using the employee's own private vehicle for business purposes and is tax-exempt up to the statutory rates.

No. The calculator is an informational tool only and does not constitute legal or tax advice. The actual reimbursement depends on individual agreements and current regulations. For complex situations, consult a certified tax adviser (doradca podatkowy) or accountant.