From 3 October to 31 December 2026, motor petrol and diesel in Poland are taxed at 8% VAT instead of 23% (Journal of Laws 2026, item 1288), and the excise is PLN 1,239 per 1,000 litres of petrol and PLN 880 per 1,000 litres of diesel (item 1289; previously PLN 1,529 and PLN 1,160). At the same time the Minister of Energy publishes maximum pump prices in the Monitor Polski.
What changes
| Fuel | Until 2 Oct 2026 | 3 Oct – 31 Dec 2026 | Effect per litre |
|---|---|---|---|
| Petrol (95): VAT | 23% | 8% | −12.2% of the price |
| Petrol (95): excise | PLN 1,529 | PLN 1,239 | −PLN 0.31 incl. VAT |
| Diesel: VAT | 23% | 8% | −12.2% of the price |
| Diesel: excise | PLN 1,160 | PLN 880 | −PLN 0.30 incl. VAT |
What it means at the pump
At an unchanged net price, cutting VAT from 23% to 8% lowers the pump price by 12.2%. The lower excise is PLN 0.29 less per litre of petrol and PLN 0.28 per litre of diesel, or with 8% VAT about PLN 0.31 per litre of petrol and PLN 0.30 per litre of diesel. In the European Commission’s Weekly Oil Bulletin, the Polish average fell from PLN 8.10 per litre of petrol (28 September 2026) to PLN 6.66 per litre of petrol (5 October), and for diesel from PLN 9.01 per litre of diesel to PLN 7.73 per litre of diesel (at the ECB rates of those days). That change also includes market movements, not only the taxes.
Maximum prices (CPN)
The Minister of Energy publishes the maximum pump price in a series of notices in the Monitor Polski (since 2 October: items 964, 968, 974, 978). In the notice of 7 October 2026 (M.P. 2026 item 978) the maximum price including VAT is PLN 6.83 per litre of petrol 95, PLN 7.71 per litre of petrol 98 and PLN 7.74 per litre of diesel.
How long
The reduced VAT and excise apply until 31 December 2026. The fuel charge (PLN 210.29 per 1,000 litres of petrol and PLN 453.52 per 1,000 litres of diesel in 2026) and the emission charge (PLN 80 per 1,000 litres) do not change.
Official source
Dz.U. z 2026 r. poz. 1288, § 11c: „W okresie od dnia 3 października 2026 r. do dnia 31 grudnia 2026 r. obniżoną do wysokości 8 % stawkę podatku stosuje się do dostawy, wewnątrzwspólnotowego nabycia i importu: 1) benzyn silnikowych […] 2) olejów napędowych […]” · Dz.U. z 2026 r. poz. 1289, § 1: „W okresie od dnia 3 października 2026 r. do dnia 31 grudnia 2026 r. obniża się stawki podatku akcyzowego […] do wysokości: 1) 1239 zł/1000 litrów […] 2) 880 zł/1000 litrów […]” · M.P. z 2026 r. poz. 978: „dla benzyny silnikowej bezołowiowej 95 […] powiększona o podatek od towarów i usług wynosi 6,83 zł za 1 l; […] dla oleju napędowego […] wynosi 7,74 zł za 1 l.”
Journal of Laws 2026, item 1288 and item 1289 (regulations of the Minister of Finance and Economy of 2 October 2026, published the same day); M.P. 2026 item 978 (notice of the Minister of Energy of 7 October 2026). The quote is in Polish: 8% VAT and excise of PLN 1,239 / PLN 880 per 1,000 litres from 3 October to 31 December 2026; maximum price PLN 6.83 (petrol 95) and PLN 7.74 (diesel) per litre including VAT.
More on fuel-prices.eu
Calculation: change in excise × (1 + 8% VAT); VAT effect = 1.08 / 1.23 at an unchanged net price. Prices are the European Commission’s weekly averages of 28 September and 5 October 2026.