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Pursuant to this Article 12 (2a) of the PIT Act, the monetary value of the gratuitous benefit available for an employee for the use of a company car for private purposes is determined on a flat-rate basis and depends, among other things, on the car engine capacity and type, for example:

  1. 250 PLN per month – for electric cars
  2. 400 PLN per month – for other cars

If the taxpayer uses the car for private purposes, only for part of the month, the value of the benefit is determined for each day of using the car for private purposes in the amount of 1/30 of the amounts specified above.

For a long time, there was a struggle with the tax authorities as to whether the flat rate would include fuel. The ministry published its position that the price of gasoline was in the flat rate.

Fuel costs are deductible

The Director of KIS issued an individual interpretation, in which he stated that the payment for petrol partially reduces the above-mentioned lump sum.

No parking fees, no highway tolls

In the individual interpretation of the director of KIS, it was emphasized that the use of a car shared for private purposes sometimes involves additional costs, such as parking fees or highways tolls, which cannot be considered as benefits covered by the above-mentioned lump sum.

The authority argued as follows: “The legislator clearly indicated that it was a benefit related to the use of a company car (which is putting it into use – free of charge – for private purposes), and not all related costs related to the journey by a car made available for private use”.

It can therefore be argued that the costs incurred by an employee for parking or motorway fees cannot be understood as a fee reducing the lump sum income.

Company car used for private purposes only on holidays

In accordance with the interpretation of the Director of KIS, the Company may accept income for employees from the use of company cars for private purposes equal to the number of days off multiplied by 1/30 of the amounts specified in Art. 12 sec. 2a of the Personal Income Tax Act.

Two cars = double flat rate

In the individual interpretation of the Director of KIS, the authority found that in the event of assigning two leased cars to the company’s employee, the amount of the lump sum due on this account should be twice as high (in the amount of PLN 800), separately for each company car made available to the employee for private purposes.


Szymon Dembowski, tax consultant

Taxeo Komorniczak i Wspólnicy sp.k.