Excise tax is levied on the production, sale, import and intra-community acquisition of “excise goods”, which are listed in the Excise Duty Law and include (among other things) alcohol, cigarettes, petrol, passenger cars, electric power and cosmetics.
It should be noted that based on that cosmetics are subject to 0% excise duty rate based on a regulation issued by the Minister of Finance. Therefore, though they are still regarded as excise goods, effectively, there is no excise burden on trading in cosmetics.
Depending on the excise goods in question, one of four types of excise rate may be applicable: a) a percentage of the taxable base; b) an amount per unit; c) a percentage of the maximum retail price; d) an amount per unit and a percentage of the maximum retail price. For example, the excise rate for standard car petrol is PLN 1,565 (approx. EUR 440) per 1,000 litres.
Passenger cars are subject to the following excise rates:
- 3.1% for cars of engine cubic capacity not exceeding 2000 cm3
- 13.6% for cars of engine cubic capacity exceeding 2000 cm3.
