Money

Fuel prices in Poland: 8% VAT and maximum pump price until 31 Dec 2026

Short answer: From 3 October to 31 December 2026 fuel VAT in Poland is 8% instead of 23%, excise is lower, and stations cannot exceed the Minister of Energy's maximum price: PLN 6.89 for petrol 95 on 17-19 October.

Published 18 Oct 2026, 01:48 CEST · By Expats Poland Editorial Team

What applies now

From 3 October to 31 December 2026, petrol and diesel in Poland are taxed at 8% VAT instead of the standard 23%, and the excise duty is lower. On top of that, the Minister of Energy sets a maximum retail price that no petrol station may exceed. The government calls the package "CPN" (Ceny Paliwa Niżej, lower fuel prices), and the Ministry of Energy says it runs until 31 December 2026.

The rules are in two regulations of the Minister of Finance and Economy of 2 October 2026, published the same day in the Journal of Laws: item 1288 on VAT and item 1289 on excise, according to the Government Legislation Centre (RCL). Both took effect on the day of publication. This article is general information.

The VAT cut

Under § 11c, added by item 1288, the 8% rate applies from 3 October to 31 December 2026 to the supply, intra-EU acquisition and import of:

motor petrol, including blends with biocomponents that meet the quality standards;

diesel oil, including blends with biocomponents that meet the quality standards;

biocomponents that are fuels in their own right and are meant for combustion engines.

The excise cut

Item 1289 lowers excise duty for the same period to:

PLN 1,239 per 1,000 litres for the petrol rate in Article 89(1)(2) of the excise tax act;

PLN 880 per 1,000 litres for the rates in Article 89(1)(6) and (8).

The regulation does not give the previous rates. The fuel-prices.eu site, in a report of 8 October 2026, gives them as PLN 1,529 for petrol and PLN 1,160 for diesel per 1,000 litres. Treat that as a secondary figure.

The maximum price

The maximum retail price is published by the Minister of Energy as a notice in the Monitor Polski official gazette. The Ministry's page says the rules require all stations in the country to apply it, so petrol and diesel cannot be sold above the limit.

A new price applies from the day after publication. On non-working days, the price announced on the last working day before the weekend or holiday applies, until and including the next working day.

For 17 to 19 October 2026 the Ministry of Energy published, on 16 October 2026:

petrol 95: PLN 6.89 per litre;

petrol 98: PLN 7.68 per litre;

diesel: PLN 8.00 per litre.

These figures change every few days, so check the Ministry's page for the day you fill up. For comparison, the notice of 7 October 2026 (Monitor Polski 2026, item 978), as cited by fuel-prices.eu, gave PLN 6.83 for petrol 95 and PLN 7.74 for diesel.

What it means at the pump

At an unchanged net price, going from 23% to 8% VAT lowers the pump price by about 12.2%. That is our calculation, based on 1.08 divided by 1.23, and fuel-prices.eu uses the same arithmetic. Actual pump prices also move with oil prices and the exchange rate, so the saving you see will differ.

The maximum price is a ceiling, not a fixed price. A station may charge less.

Who gets the lower VAT

The VAT rate applies to the supply of the fuel, so every buyer pays it, including drivers with foreign plates and tourists. The sources we used do not describe any condition about residence or nationality. Business owners who reclaim VAT on fuel should check with their accountant how the lower rate changes their invoices, since this article does not cover the VAT deduction rules.

What happens after 31 December

Both regulations are time-limited to 31 December 2026. Nothing in the sources says whether the measures will be extended. Bloomberg Tax, in a report of 7 October 2026, describes item 1288 as further extending an earlier reduced VAT rate on these fuels. Treat any extension as undecided until a new regulation is published.

Fuel producers and traders are separately subject to a windfall profit tax law of 18 September 2026 (Journal of Laws 2026, item 1287), which the excise regulation refers to as its legal basis. That tax falls on companies, not on drivers.

A Polish petrol station pump with petrol and diesel nozzles

* Photos: an Orlen petrol station at night (CC0) and a fuel dispenser in Tomaszów Mazowiecki (public domain), both via Wikimedia Commons.

Frequently asked questions

What is the VAT on petrol and diesel in Poland now?

8% from 3 October to 31 December 2026, instead of 23%, according to Journal of Laws 2026, item 1288.

Is there a maximum price for petrol in Poland?

Yes. The Minister of Energy publishes a maximum retail price in the Monitor Polski, and stations may not charge more. For 17 to 19 October 2026 it is PLN 6.89 for petrol 95, PLN 7.68 for petrol 98 and PLN 8.00 for diesel.

Do foreigners and tourists get the lower price too?

The lower VAT and the price ceiling apply to the fuel sale itself. The sources describe no residence or nationality condition.

Will the lower VAT be extended beyond 2026?

Not decided as far as the sources show. The regulations run to 31 December 2026.