Tax Alert: “Assistance in the purchase of zero-emission N2 and N3 vehicles” Priority Program

According to the schedule published by the National Fund for Environmental Protection and Water Management, applications will be accepted from 30 May 2025 to 30 June 2029 on a continuous basis or until the funds are exhausted. The goal of the program is to reduce air pollutant emissions through co-financing projects aimed at decreasing consumption of high-emission fuels in transport, primarily by supporting the purchase/lease of zero-emission vehicles. 

Aid will be granted to entrepreneurs who have their seat or branch in the territory of the Republic of Poland. A single applicant can make multiple submissions (however, the total funding requested by a single applicant, including related entities, may not exceed 15% of the total budget allocated for the call).

Subsidies will cover the price difference between a reference internal combustion vehicle and a zero-emission vehicle. In the case of leasing, the support will take the form of a surcharge on the initial payment specified in the lease agreement. The criteria for calculating the price difference between a non-zero-emission and a zero-emission N2/N3 vehicle include:

• N2/N3 vehicle category;
• vehicle type (e.g., road tractor, lorry, platform truck);
• level of combination (complete, i.e., any vehicle which does not need to be
• completed, incomplete, i.e., a vehicle which must undergo
• at least one further stage of completion, or complete, resulting from the process of multi-stage type-approval);
• type of bodywork (e.g., tripper, garbage truck);
• number of axles;
• permissible maximum laden mass.

According to the program assumptions, aid will be granted to entrepreneurs to support them in:

• purchasing a zero-emission vehicle, up to the value of:
  • 30% of eligible costs decreased by the cost of a reference investment - for large companies,
  • 50% of eligible costs decreased by the cost of a reference investment - for medium-sized companies,
  • 60% of eligible costs decreased by the cost of a reference investment - for micro- and small companies,

however, only up to PLN 400 thousand per single zero-emission N2 vehicle and up to PLN 750 thousand per single zero-emission N3 vehicle;

• leasing of a zero-emission vehicle, up to the value of:
  • 30% of eligible costs decreased by the cost of a reference investment - for large companies,
  • 50% of eligible costs decreased by the cost of a reference investment - for medium-sized companies,
  • 60% of eligible costs decreased by the cost of a reference investment - for micro- and small companies,

however, only up to PLN 400 thousand per single zero-emission N2 vehicle and up to PLN 750 thousand per single zero-emission N3 vehicle and up to the value of the down payment.

The number of subsidies granted for the purchase or lease of zero-emission N2 and N3 vehicles will depend on the number of internal combustion N2 and N3 vehicles scrapped within the territory of the Republic of Poland during a given calendar year. In any given calendar year, the number of subsidies granted for zero-emission N2 and N3 vehicles will not exceed the number of internal combustion vehicles scrapped in the corresponding category within the territory of the Republic of Poland.

Application must be submitted electronically via Grant Application Generator, available here.

Questions related to the program can be submitted to: pojazdy.ciezarowe@nfosigw.gov.pl

The program of assistance in the purchase of zero-emission N2 and N3 vehicles offers businesses the opportunity to receive subsidies, complementing the ongoing efforts of the National Environmental Protection Fund to promote the electric truck sector.

KPMG’s team of specialists, experienced in serving the automotive industry, is ready to assist you in navigating and maximizing the benefits of this program.

If you have any questions or require further assistance, please do not hesitate to contact us.