Environmental fee

Karolina Sieraczek

17 March 2021

31 March 2021 is the deadline for payment of the 2020 environmental fee for gases or dusts released into the air by vehicles as a result of fuel combustion.

Fee exemptions

You do not have to pay the environmental fee if your calculated annual fee for one type of environmental use (e.g. release of gases or dusts into the air) does not exceed PLN 800. However, this does not release you from the obligation to submit an annual report.

You do not have to submit any reports or information if your calculated annual fee for one type of environmental use does not exceed PLN 100.

Fee amount – conditions

The fee amount depends on the type of vehicle, type and amount of fuel consumed.

For example, for passenger cars with confirmed compliance with EURO 5:

• (fuel type: petrol) with annual fuel consumption of 1,000 litres (15,855 Mg) the 2020 fee would be PLN 96.08
• (fuel type: diesel) with annual fuel consumption of 30,000 litres (25,2 Mg) the 2020 fee would be PLN 98.78.

We recommend that you verify the amount of gases released into the air as a result of fuel combustion by vehicles used in your business in order to identify potential obligations.