Poland's financial landscape for electric vehicle buyers has shifted noticeably since the first iteration of the Mój Elektryk programme launched in 2021. The structure now includes direct purchase grants, operating lease subsidies, employer-side tax treatment, and a layer of municipal perks that differ city by city. Understanding which instruments apply to a given buyer type — private individual, sole trader, or limited company — determines whether the effective purchase cost differs by 18,000 PLN or over 40,000 PLN from the list price.
This article covers the main financial mechanisms active in 2024, their eligibility conditions, and the practical process of accessing them.
Mój Elektryk — The Core Subsidy Programme
The Mój Elektryk (My Electric) programme is administered by the National Fund for Environmental Protection and Water Management (NFOŚiGW). It provides direct subsidies toward the purchase or long-term lease of battery electric vehicles (BEVs). Plug-in hybrids (PHEVs) and fuel cell vehicles (FCEVs) are not covered under the current version.
Private individual purchase
Private individuals purchasing a new BEV with a list price not exceeding 225,000 PLN gross may apply for a subsidy of 18,750 PLN per vehicle. Applicants must be registered in the Polish tax system (PESEL) and the vehicle must be registered in Poland for a minimum period — typically 24 months — without being sold or deregistered. The grant is disbursed after registration, not at point of sale.
Leasing and long-term rental
For operating lease contracts of at least 2 years, the subsidy structure increases: lessees may receive up to 27,000 PLN for a standard BEV, or up to 37,000 PLN where the gross price of the vehicle does not exceed 150,000 PLN. This higher tier was introduced in 2023 to encourage uptake of more affordable EV models and is particularly relevant for Fiat 500e, Peugeot e-2008, and Nissan Leaf buyers.
Company vehicles
Businesses purchasing EVs for fleet use access Mój Elektryk through a separate track with a higher price ceiling (300,000 PLN gross) and a subsidy of up to 27,000 PLN per vehicle. Fleet applications above five vehicles are processed under a batch application mechanism and typically take longer to process — 8–12 weeks from submission. Applications are submitted through the WFOŚiGW regional funds, not directly to the national fund.
Application process overview
Private purchases: apply via the NFOŚiGW online portal after vehicle registration. Lease arrangements: the leasing company typically manages the application on the lessee's behalf and deducts the subsidy from total lease cost. Businesses: apply through the relevant regional WFOŚiGW office before vehicle purchase order is placed.
VAT and Tax Treatment
VAT deduction for businesses
Polish VAT law (ustawa o VAT) allows companies to deduct 50% of VAT on the purchase or lease of a passenger car used for mixed purposes (business and personal). Where a vehicle is used exclusively for business — with a maintained driving log — 100% VAT deduction applies. Electric vehicles are treated identically to petrol vehicles under this rule; there is no preferential VAT rate specific to BEVs in Poland, despite periodic proposals to introduce one.
PIT/CIT cost deductibility
For income tax purposes (PIT for sole traders, CIT for companies), the depreciation cap for passenger cars is 225,000 PLN for electric and hydrogen vehicles, versus 150,000 PLN for petrol and diesel equivalents. This higher threshold means the full purchase cost of a mid-range EV is typically fully depreciable, whereas an equivalent petrol model might not be. The cap applies to the vehicle value exclusive of VAT where full VAT deduction is claimed.
Employer-provided EV benefit in kind
Where an employer provides a company EV for an employee's private use, the benefit in kind (przychód z tytułu nieodpłatnego świadczenia) is calculated at 250 PLN per month for BEVs, compared to the standard 400 PLN per month for combustion vehicles. This difference, while modest, reduces the employee's taxable income and the employer's social contribution base, adding a small ongoing advantage over the term of employment.
Municipal Perks
Several Polish cities have introduced their own EV-related benefits that are separate from national programmes. These vary in scope and do not require national subsidy applications.
| City | Benefit | Details |
|---|---|---|
| Warsaw | Free parking in paid zones | BEVs registered in Warsaw exempt from parking fees in Strefy Płatnego Parkowania; requires city registration |
| Kraków | Low emission zone exemption | BEVs exempt from Clean Transport Zone restrictions effective 2024 |
| Wrocław | Reduced parking fees | 50% reduction in paid parking tariffs for registered BEVs |
| Poznań | Priority P+R access | EV-designated spaces at Park & Ride facilities |
| Gdańsk | Free charging at city chargers | Municipality-owned AC chargers at no cost until capacity review in Q4 2024 |
Municipal benefits are subject to change — several cities are reviewing their EV parking exemptions as registration numbers increase. Warsaw has announced a review of its SPP exemption policy for 2025 to address growing pressure on central parking capacity.
Home Charging Infrastructure Support
The installation of a home wallbox charger (dedicated AC charging point) is supported through two mechanisms. The first is the Mój Prąd (My Power) programme, which covers photovoltaic installations and now includes EV charger installation as an eligible cost in its current edition. The eligible expense is up to 1,000 PLN toward wallbox hardware and installation, conditional on the simultaneous installation or existing ownership of a PV system.
The second route is through employer subsidy: under Polish tax law, an employer may fund the installation of a home EV charger for an employee as a tax-deductible cost, provided the employee uses an employer-provided EV. This arrangement became clearer with a 2023 tax ruling that confirmed home charger installation as a vehicle-related cost rather than personal income.
Practical Notes on Accessing Subsidies
Subsidy budgets under Mój Elektryk are allocated in tranches. In 2022, individual-tranche funds were exhausted within weeks of opening. In 2023, funding remained available for longer periods, suggesting either improved budgeting or reduced application pressure. As of March 2024, funds for the current tranche remain available, but applicants dealing with operating leases should confirm current availability with their leasing provider before completing a vehicle order.
The price ceiling calculations under Mój Elektryk use the gross vehicle price at the time of contract, not at the time of registration. Where dealers apply discounts that bring a vehicle below the ceiling, the subsidy applies. Where optional equipment lifts the price above the ceiling, the subsidy is forfeited. This is worth checking carefully with dealer configurations for vehicles that sit close to the 225,000 PLN or 150,000 PLN thresholds.