On 16 December 2024, the National Fund for Environmental Protection and Water Management [Narodowy Fundusz Ochrony Środowiska i Gospodarki Wodnej] announced a new scheme of subsidies for the purchase of electric vehicles. The new scheme is to replace the existing “My Electric Vehicle” [Mój Elektryk] program, available until the end of January 2025 or until the funds are exhausted.
Background
Under the new program, subsidies will be granted for the purchase, lease and long-term rental of M1 electric vehicles by two categories of beneficiaries, namely:
- individuals (purchase of a vehicle for personal use),
- individuals operating as sole traders.
This means that the program is not intended for legal persons.
The program aims to subsidize the purchase, lease, or long-term rental of approximately 40,000 zero-emission vehicles.
The maximum vehicle price eligible for a subsidy is PLN 225,000 net (excluding VAT). The maximum subsidy amount is PLN 40,000, which includes a scrappage premium and an additional premium for beneficiaries with an income not exceeding PLN 135,000.
To qualify for the subsidy, a vehicle must have no more than 6,000 kilometers on the odometer. This means that used vehicles are excluded from the program’s scope. However, demonstration vehicles on so-called dealer plates, used for test drives, may be eligible.
The budget for the new scheme is PLN 1.6 billion and will come from the National Recovery and Resilience Plan.
The call is scheduled to be launched at the beginning of February 2025.
KPMG services
The new program may encourage individuals to purchase electric vehicles, thus significantly impacting the electromobility market.
KPMG supports companies investing in electromobility, including in obtaining subsidies for publicly available recharging infrastructure, particularly under the CEF program and the upcoming program offered by the National Fund for Environmental Protection and Water Management (for more details see Tax Alert: Calls for tenders under the Connecting Europe Facility (CEF) - KPMG Poland). Additionally, we would like to remind that entrepreneurs will soon be able to take advantage of the Zero-emission Heavy-Duty Vehicles Grant Program - KPMG Poland.
Our KPMG Team remains at your disposal for any further information you might require.
