New excise duty and motorhomes

If the draft law amending the excise duty enters into force, the effects of the new regulation will also affect people who decide to buy a new or used motorhome. What changes can we expect?

According to the proposed regulations, the excise duty rate will be influenced by three elements: the emission standard or the car's production year, engine displacement and the depreciation factor calculated based on the car's age. In practice, this should mean that the excise tax for newer, greener cars will be lower, for 11-year-old cars it will be similar to the current one, and for older cars it will be increasing.

Excise duty also for trucks

From the point of view of a person who wants to build a caravan on the basis of a truck with a permissible total weight of up to 3.5 tons, it will be extremely important that the new excise duty will also apply to trucks. Until now, it was possible to avoid paying excise duty by purchasing a truck and then (after the construction of a camping unit) by re-registering it for a special-purpose vehicle. After the new regulations enter into force, the possibility of such "circumvention" of the excise duty will probably no longer exist.

Examples of excise duty calculations

Assuming that we import a new motorhome with an engine capacity of up to 2.5 liters , the cost of the excise tax will be PLN 8,730. However, if we decide on a model that was registered for the first time more than 120 months ago (and thus exceeded 10 years), then the excise tax will amount to PLN 3,726.

For a new car and a car over 10 years old with an engine capacity of up to 3 liters , the rates will be PLN 13,580 (for a new one) and PLN 5,760 (for the old one), respectively.

In the case of vehicles that were registered over 14 years ago, we will pay PLN 2,900 (for a vehicle with an engine up to 2.5 liters) or PLN 4,000 (for a vehicle with an engine up to 3 liters.)

Will the new ones be cheaper?

The situation may be slightly different if the car is bought as new, in a Polish showroom. Then the value of the excise duty will be added (as before) to the price of the vehicle that the importer paid to the manufacturer. Therefore, let us emphasize that the prices will certainly not be reduced by the rate calculated by subtracting the difference between the old and the new excise duty from the gross price, as distributors will operate net prices before the margin.

Therefore, possible reductions in the prices of new vehicles will be small, but the costs of purchasing used vehicles may change much more strongly by customers.

More consumption - lower excise duty

It is also worth mentioning that the legislator provides for a wicket that will allow you to pay a lower excise duty on a used car. At the taxpayer's request, the excise duty amount may be reduced by an additional depreciation factor due to "abnormal loss of value". In order to take advantage of this option, one should ask an expert with a request for an opinion on this matter. It will assess whether the car is worn "above normal".

Buses, vintage vehicles and motorcycles are to be exempted from excise duty, and hybrids will receive a 20% discount. Unless something else changes during further work in the Senate and in the Sejm, and this is of course possible.

How to calculate the excise duty?

According to the current draft, the amount of excise duty is calculated according to the formula:

P = S x (1 - D)

• P - excise duty amount expressed in PLN;
• S - excise duty rate depending on the year of the car or the exhaust emission standard that it meets;
• D- depreciation coefficient

Capacity and year of production

Depreciation coefficient