Environmental fee for car exhaust emissions - when does the obligation arise?
The release of gases or particulates into the air, including from fuel combustion by vehicles used for business activity, triggers the obligation to calculate and pay the applicable environmental fee.
This applies to the operation of combustion‑engine vehicles by entrepreneurs, regardless of whether the vehicle is leased, owned by an employee, or owned by the company. What matters is the use of the vehicle for business purposes — the so‑called economic use of the environment. Most often, this activity can be identified indirectly through invoices issued to the company for fuels such as petrol, gas, diesel, propane‑butane or biodiesel.
Environmental fee for exhaust emissions - what is the amount?
The rates of environmental fees are announced in a notice of the Minister of Climate and Environment regarding the fee rates for a given year. The document specifies the upper unit fee rates and the standard unit fee rates for using the environment.
For gases or particulates released into the air from fuel combustion in combustion engines, the unit fee rate ranges from PLN 4.03 to PLN 356.52, depending on the engine type and fuel used. The upper unit fee rate for emissions of gases or particulates into the air is PLN 591.16 per kg.
Additionally, the fee rates depend on the type of fuel, vehicle category (passenger cars, trucks, special‑purpose vehicles), date of registration, and certificates confirming compliance with European emission standards (EURO 1, EURO 2, EURO 3, EURO 4, EURO 5).
The fee does not have to be paid if the calculated annual amount for one type of environmental use does not exceed PLN 800. Moreover, if the annual fee for one type of environmental use does not exceed PLN 100, there is no obligation to submit an annual report and statement to the regional marshal.
Below are the estimated reporting thresholds in 2025 (PLN 100 environmental fee) for passenger cars with EURO 5 emission standard:
- petrol – approx. 15,400 litres
- LPG – approx. 16,600 litres
- factory‑installed CNG – approx. 18,400 m³
- retrofitted CNG – approx. 15,900 m³
- diesel – approx. 21,400 litres
- biodiesel – approx. 26,500 litres
Environmental fee for exhaust emissions - deadline and payment account
Environmental fees, including fees for releasing gases or particulates into the air, must be paid by the end of March.
According to the regulations, the environmental fee must be paid to the account of the regional marshal competent for the location of environmental use, and in the case of fees for releasing gases or particulates into the air — to the account of the marshal’s office competent for the registered office of the company.
An entrepreneur does not need to pay the fee if the amount calculated for one type of environmental use does not exceed PLN 800. Additionally, the entrepreneur does not need to submit reports or information if the calculated annual fee for a single type of environmental use does not exceed PLN 100.
Environmental advisory services - learn how we can support you
We offer comprehensive environmental consulting services supporting entities in fulfilling their environmental protection obligations. We can help you:
- identify environmental obligations applicable to your company
- calculate the environmental fee for emissions of gases or particulates into the air
- prepare a report for KOBiZE
We also offer sustainable development advisory services - ESG. As part of this service, we will help your company prepare for ESG reporting and ensure proper fulfilment of related obligations.
