Mileage allowance calculator
Kilometrówka: reimbursement for using a private vehicle. Rates as of 2026-01-01.
Reimbursement
PLN 115.00
100 km × PLN 1.15
Indicative result. Reimbursement requires a vehicle mileage log. The per-kilometre rates are flagged for verification for 2026.
Frequently asked questions
What is the rate per kilometre in 2026?
For a car with an engine over 900 cm³ the rate is PLN 1.15/km, and for up to 900 cm³ it is PLN 0.89/km. Motorcycle PLN 0.69/km, moped PLN 0.42/km.
What is the mileage allowance for?
It reimburses the cost of using a private vehicle for business purposes, for example for employees making local trips, and when settling a business trip made in a vehicle the company does not own. It requires keeping a vehicle mileage log.
Is the mileage allowance tax-free?
Reimbursement within the limit (rate × kilometres driven from the log) is, as a rule, exempt from income tax (PIT). The details depend on the basis of the payment, so confirm with your accountant.