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Poland: General ruling on reduced excise duty rates for "mild hybrids"

Vehicles powered by both an internal combustion engine and an electric motor qualify for reduced excise duty rates.

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march 10, 2026

The Minister of Finance and Economy on February 26, 2026, issued a general ruling regarding the application of reduced excise duty rates to "mild hybrid" electric vehicles (MHEV).

The ruling clarifies that vehicles powered by both an internal combustion engine and an electric motor are considered hybrid petrol-electric vehicles and qualify for reduced excise duty rates. The ruling specifies that both drives must coexist as the vehicle's propulsion system, but they are not required to independently propel the vehicle. The ruling also states that the Combined Nomenclature (CN) code does not affect the decision on applying reduced rates.

Read a March 2026 report prepared by the KPMG member firm in Poland

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