Importing cars from Germany in 2026: the KPO tax was dropped, but Polish excise stays

The clean news for 2026 is simple: after the May fifth revision of Poland's KPO plan, the new taxes on combustion cars are off the table. The planned registration fee and annual ownership tax disappeared from the plan. For a trader, that does not mean imports are free. Standard Polish excise still stays, and margin still comes from fast math: purchase price, transport, VAT, PUESC, preparation, and reaction time. This guide shows how to calculate German import costs in 2026 without pricing in a KPO tax that will not exist.

The KPO tax on combustion cars was dropped. What changes for importers?

On May 20, 2026, Poland announced that the European Commission had approved the fifth revision of the National Recovery Plan. For the car market, the important point is concrete: reforms adding charges for owners of combustion cars were removed. In practice, there is no new KPO registration tax on combustion cars and no annual KPO ownership tax.

That clears the noise. For months the market repeated rumors about new charges, emission formulas, registration costs, and yearly fees just for owning a combustion car. After the KPO revision, do not build your spreadsheet around a tax that has been removed. What remains is what you really pay today: standard excise, VAT in the right regime, transport, documents, translations, vehicle preparation, and a service buffer.

Polish excise in 2026: simple rule, expensive consequences

On paper the rule is easy. For most passenger cars with engines up to 2000 cm3, Polish excise is 3.1% of the taxable value. For cars above 2000 cm3, it jumps to 18.6% of the taxable value. That is where trade starts. The gap between 1998 cm3 and 2993 cm3 is not cosmetic. On a 100,000 PLN car, it is 3,100 PLN versus 18,600 PLN. You do not add new KPO taxes, but standard excise can still take the tyre set, detailing, transport, and a slice of margin in one move.

A professional buyer does not look only at the listing price. He looks at the price after tax, transport, first service, time on stock, and risk. A cheap 3.0 diesel with strong equipment can look like prey until 18.6% hits the calculator. A 2.0 petrol or hybrid up to 2000 cm3 may look more expensive at first, yet leave cleaner margin and faster turnover after excise.

Rates to know before you call

• 3.1% - standard passenger cars with engines up to 2000 cm3.
• 18.6% - passenger cars with engines above 2000 cm3.
• 1.55% - selected hybrids up to 2000 cm3, if they meet preferential conditions.
• 9.3% - selected hybrids above 2000 cm3 and up to 3500 cm3, if they meet preferential conditions.

In day-to-day trade, the core dilemma is usually 3.1% versus 18.6%. Hybrid preferences matter, but the word "hybrid" in a listing does not save every deal. You still need the drive type, engine size, and documents. Do not estimate tax by gut feel. The final buyer will not pay extra because you misread the engine line.

Taxable value: the invoice is not always the whole story

The biggest trap is often not the rate, but the base. Beginners think: I bought the car for 15,000 EUR, convert it to PLN, multiply by 3.1% or 18.6%, done. In many ordinary cases, you do start from the price paid. Trouble starts when the invoice looks too beautiful compared with the real market value of the car.

The tax office does not have to believe a fairy tale about a perfect car bought for half price. If the value is heavily understated, officials may compare it with market values for a similar make, model, year, equipment, and condition. In practice traders talk about Eurotax-style catalogs because those benchmarks show what a similar unit should cost. If your invoice sits far below that value, expect questions, corrections, or a need to explain why an "accident-free gem" was cheaper than damaged examples.

PUESC and AKC-US: paperwork you do not postpone

After bringing a car from the EU into Poland, excise is handled through PUESC, the Polish electronic tax and customs platform. For passenger cars, the form is AKC-US. This is not paperwork for "later". Without confirmation of excise payment, registration and normal resale become harder, and in professional turnover delay means frozen cash.

The official workflow generally requires the declaration within 14 days from the tax obligation, but no later than registration. The tax itself is paid within 30 days from the tax obligation. The trigger depends on the case: moving the vehicle to Poland, acquiring the right to dispose of it as owner, or filing for registration in specific scenarios. For a trader, the practical rule is simple: count the deadline from the real event, not from the day you remembered the paperwork.

What to prepare before AKC-US

• Taxpayer data: NIP or PESEL, address, competent tax office.
• Vehicle data: make, model, VIN, production year, engine size, fuel type.
• Purchase document: invoice, contract, or other proof of price and acquisition.
• Dates: purchase, movement to Poland, planned registration.
• Base and rate calculation: 3.1%, 18.6%, or the correct hybrid preference.

VAT margin vs 23% VAT: different invoice, different buyer, different math

In used-car import and trade, VAT status can matter more than paint color. VAT margin means VAT is calculated on the seller's margin and the final buyer does not see full input VAT to deduct. That often fits private buyers who care about gross price and condition. 23% VAT, especially on ex-lease and fleet cars, is another game. A business buyer may want a full VAT invoice, financing may depend on documents, and your starting price changes.

Neither status is automatically better. VAT margin can be smooth for quick private resale. Full VAT can work hard on a young estate, SUV, van, or company car. The problem starts when you buy only because the listing has a "nice VAT" label, and after excise, transport, and market-price correction the profit left is lunch money. A document does not fix a bad purchase price.

Manual excise calculators are useful. Automatic signals are better

A free 2026 excise calculator is useful when you are calmly analyzing one car at a desk. You enter value, engine size, and sometimes drive type, then get the result. But good listings do not wait while you make coffee, open a sheet, and compare three variants. In trade, the problem is not only math. It is the time from publication to the first serious call.

OtoSnajper solves that directly. The bot monitors Otomoto and mobile.de, catches fresh listings, reads key parameters, and sends a Telegram notification. In that notification you see not only price and link, but also excise at the right threshold. If the car has 1998 cm3, you see the lower rate. If it has 2993 cm3, you see how much 18.6% eats. No tab switching, no napkin math, no "how much was it again?"

Two cars, similar price, completely different profit

Take two German cars at about 20,000 EUR. One is a 2.0 petrol, the other a 3.0 diesel with better equipment. A beginner chooses the 3.0 because "spec sells". A trader calculates differently. With similar transport, the 2.0 lands in 3.1%, while the 3.0 lands in 18.6%. The excise gap can be thousands of zloty. Even if the 3.0 sells higher, the question is whether it sells high enough to cover tax, longer stock time, and the buyer's fear of expensive service.

Another example: a young ex-lease car with full 23% VAT versus a similar VAT-margin unit. Full VAT can attract a business buyer, but if the purchase price is already close to retail, do not fool yourself. VAT is not a magic booster. VAT margin can look weaker for leasing, but in good condition and quick private resale it may turn cash faster. Tax filter must work together with margin filter, not beside it.

Summary: the calculator is a tool, but the edge is timing

Car import in 2026 is simpler than earlier headlines suggested: there will be no new KPO taxes on combustion cars. But you still need to know the 3.1% and 18.6% excise thresholds, understand PUESC, file AKC-US, distinguish VAT margin from 23% VAT, and avoid blindly trusting an understated invoice. That is the base. In real trade, knowledge alone is not enough, because every professional can have a calculator. The winner gets data earlier and reacts before the rest of the market sees the car in search results.