Tankful
In Poland, kilometrówka is the reimbursement for using a private car for work. The maximum rates are PLN 1.15 per kilometre for cars with an engine over 900 cm³ and PLN 0.89 per kilometre for cars up to 900 cm³. A business trip from Warsaw to Kraków (297 km) gives €78.03 one way – while the fuel itself costs about €38.52. Amounts on this page are converted to euro.
Mileage allowance rates
| Vehicle | Rate per km |
|---|---|
| Car, engine over 900 cm³ | PLN 1.15 |
| Car, engine up to 900 cm³ | PLN 0.89 |
| Motorcycle | PLN 0.69 |
| Moped | PLN 0.42 |
The rates have applied since January 2023 and are maximums – an employer may pay less, but reimbursement above them doesn't get the same tax treatment.
What it comes to on popular routes
| Route | PLN 1.15/km | PLN 0.89/km | Fuel (petrol 7 l) |
|---|---|---|---|
| Warsaw – Łódź (136 km) | €35.73 | €27.65 | €17.64 |
| Warsaw – Kraków (297 km) | €78.03 | €60.39 | €38.52 |
| Kraków – Katowice (83 km) | €21.83 | €16.90 | €10.78 |
| Wrocław – Poznań (183 km) | €48.19 | €37.29 | €23.79 |
| Warsaw – Gdańsk (338 km) | €88.91 | €68.81 | €43.89 |
Amounts are one way. Fuel prices are Polish national averages from 28 September 2026.
Does the allowance cover the cost of the car?
At today's petrol price (€1.85/l), a car using 7 l/100 km spends €12.97 on fuel per 100 km, while the higher allowance rate pays PLN 115. The difference is meant to cover everything else: tyres, servicing, insurance and depreciation. With high fuel prices and a thirsty car that margin shrinks – so it's worth knowing your real cost per kilometre. More in how much it costs to drive 100 km.
How to claim it
- Keep a mileage log – record the date, purpose, route and distance. For a business trip (delegacja) the travel order is the basis.
- The rate depends on engine size, not on the fuel type.
- Details depend on the situation – business trips and local driving in the town where you work follow different rules. If in doubt, check with your accountant or HR department.
Work out the fuel cost of a specific route at your own consumption in the Tankful calculator.