Mileage rates for employees using a private car for business in 2026, mileage log and tax treatment.
An employee using a private car for business travel is entitled to reimbursement set by the Minister of Infrastructure.
Cars up to 900 cm³ — PLN 0.89/km, above 900 cm³ — PLN 1.15/km. Motorbikes 0.69 PLN/km, mopeds 0.42 PLN/km. Apply to domestic and foreign trips.
Employee keeps monthly log: date, purpose, route, km, rate, amount. Employer approves and pays with salary. No log = no reimbursement.
Reimbursement up to limit is PIT and ZUS exempt. Above the limit — taxed as wage. Local-trip lump-sum depends on municipality size.
Mileage is a safe and convenient settlement tool. Danexis sets travel policy and runs the log.