Kilometric allowance 2025 -new rates and rules for mileage accounting

Kilometers 2025 - what are the current rates?

The rules for calculating the rate for using a private vehicle for business purposes, in accordance with tax regulations in 2025, depend on the type and capacity of the engine : PLN 0.89/km for cars up to 900 cm³, PLN 1.15/km for cars over 900 cm³, PLN 0.69/km for motorcycles and PLN 0.42/km for mopeds

• Mileage allowance is reimbursement for the use of a private vehicle for business purposes.
• This is a form of accounting for costs associated with the operation of a passenger car, motorcycle or moped not owned by the employer.
• Mileage allowance is determined by law and is intended to cover the costs associated with using a private vehicle for business purposes.

Types of vehicles covered by the mileage allowance

• Passenger cars with engine displacement up to 900 cc
• Passenger cars with engine displacement over 900 cc
• Motorcycles
• Mopeds not owned by the employer

How to calculate mileage?

Test the software for free mileage Online

Click the image below to see how the example works mileage.

Vehicle mileage records

• Records Vehicle mileage must be maintained by employees and entrepreneurs who use private vehicles for business purposes.
• The records should include: the date of departure and return, the purpose of the trip, a description of the route, the number of kilometers traveled, and the type of vehicle and engine capacity.

Mileage rates in 2025

• The rate per km depends on the engine displacement and the type of vehicle.
• These are the maximum rates per kilometer of vehicle mileage that an employer can include in the company's deductible expenses.
• Mileage rates in 2025:
  • Passenger car with engine displacement up to 900 cc: PLN 0.89
  • Passenger car with engine displacement of more than 900 cc: PLN 1.15
  • Motorcycle: £0.69
  • Moped: PLN 0.42

Conditions for determining mileage

• Mileage is determined by the number of kilometers driven and the rate per kilometer of vehicle mileage.
• The conditions for determining mileage are set forth in the Decree of the Minister of Infrastructure of March 25, 2002.

Documentation and evidence required for mileage accounting

• Vehicle mileage records
• Supporting documents for the trip (e.g., tickets, fuel invoices)
• Employee's statement on use of private car for business purposes

Penalties for miscalculation or failure to comply with regulations

• Failure to comply with mileage regulations or making errors in their calculation can result in various sanctions.
• Some of the most common penalties and consequences that may affect entrepreneurs or employees who erroneously account for mileage, for example, include sanctions from the Tax Office.

Kilometric 2025 - using mileage to reduce costs in the company

• Mileage can be an effective tool to reduce costs in a company, especially if the company uses private vehicles of employees or owners for business purposes.
• An entrepreneur can deduct the cost of using a private vehicle for business purposes as a deductible expense.

Can freelancers or the self-employed use mileage?

• Yes, freelancers or the self-employed can use mileage allowance if they use private vehicles for business purposes.
• Mileage is a deductible expense, which allows the entrepreneur to deduct it from the tax base, thereby reducing the amount of income tax paid.