Programme parameters, eligibility criteria, and available funding levels change between editions. Verify all current conditions directly with NFOŚiGW or the relevant regional authority before making a purchase decision.
Overview of national support instruments
Poland has maintained direct purchase support for battery electric vehicles since 2021 through the national Mój Elektryk programme, administered by the National Fund for Environmental Protection and Water Management (NFOŚiGW). Additional support is available at the regional level through individual voivodeship funds, and certain tax exemptions apply at the point of sale.
Mój Elektryk — the core subsidy programme
Mój Elektryk is a non-repayable subsidy for the purchase or finance of a new battery electric car by a private individual or a registered business in Poland. The programme has run through multiple editions; conditions summarised here reflect the framework active in late 2024 and carried into 2025 pending announcement of a new edition.
Who can apply
- Natural persons (private buyers) with permanent residence in Poland
- Registered companies (legal entities) purchasing vehicles for business use
- Eligible vehicles must be new, fully battery-electric (BEV), and registered in Poland
Maximum subsidy amounts
- Private buyer — standard: up to 18,750 PLN
- Private buyer with Karta Dużej Rodziny (large family card): up to 27,000 PLN
- Business purchase: up to 18,750 PLN per vehicle (with fleet caps)
The subsidy is calculated as a percentage of the vehicle's gross price, with the ceiling figures above representing maximum amounts at the highest eligible price bracket. Vehicles with a gross sale price above 225,000 PLN are ineligible.
How the application works
Applications are submitted through the NFOŚiGW portal after the vehicle purchase or leasing contract is concluded. The buyer submits: a copy of the purchase contract or leasing agreement, vehicle registration document, and proof of payment. The subsidy is paid directly to the buyer's bank account, typically within 60 days of a complete application being accepted.
Important detail
The subsidy is available only for vehicles purchased through a formal dealership contract — private individual-to-individual transactions do not qualify. The vehicle must remain registered in Poland for at least 24 months after the subsidy is paid.
VAT and excise arrangements
Since 2022, electric vehicles with a net purchase value up to 150,000 PLN (excluding VAT) are exempt from excise duty in Poland under Article 109 of the Excise Duty Act. This represents a saving of between 2,000 and 5,000 PLN on typical mid-range EV purchases. Note that the excise exemption applies to the net value threshold, not the gross price used for Mój Elektryk eligibility.
For businesses, VAT on the purchase of EVs used exclusively for business purposes is fully reclaimable, unlike petrol vehicles where only 50% of input VAT is recoverable when mixed private and business use cannot be excluded. This makes fleet and company car acquisition of EVs notably more tax-efficient.
Regional funds and voivodeship programmes
Several voivodeships have run parallel co-financing schemes alongside Mój Elektryk, typically funded through the Regional Operational Programme (RPO) or EU Just Transition Fund allocations. These vary significantly in scope and availability:
- Mazowieckie has offered additional grants toward home charging infrastructure installation for EV buyers
- Śląskie ran a co-financing programme for EV purchases in low-emission zones, with priority for residents of areas with documented air quality exceedances
- Małopolskie has included EV charging infrastructure in its PONE anti-smog replacement programme
Regional programmes open and close depending on EU funding cycles. The relevant authority is the voivodeship marshal's office (urząd marszałkowski) of the buyer's region of residence.
Home charging infrastructure support
The cost of purchasing and installing a home wallbox (typically 2,000–5,000 PLN for a basic 7.4 kW unit including installation) is not currently covered by a dedicated national programme, though it has been eligible as part of broader energy efficiency retrofit schemes (e.g., Mój Prąd for PV installations where EV charging is an integrated component).
Employers who install charging infrastructure at the workplace for employee use can deduct costs as a business expense. Employees using workplace chargers for private vehicle charging are currently not subject to a separate income benefit-in-kind assessment in Poland, though tax authorities' guidance on this is expected to be clarified.
What 2025 conditions look like in practice
A private buyer purchasing a new BEV priced at 140,000 PLN gross in early 2025 who qualifies for the standard Mój Elektryk subsidy and holds no large-family card would receive up to 18,750 PLN back after registration and application. Combined with the excise exemption of approximately 4,000 PLN, the effective out-of-pocket price drops closer to 117,000 PLN before any dealer discount or promotional financing.
Whether a new edition of Mój Elektryk with revised funding envelopes launches in mid-2025 depends on parliamentary budget decisions and EU co-financing approval processes. NFOŚiGW maintains a dedicated section on its website where current programme status and future editions are announced.
Further information
The official programme documentation, eligibility criteria, and application forms are published at the NFOŚiGW Mój Elektryk portal. For regional programmes, the relevant voivodeship fund's website is the authoritative source; a directory of regional funds is maintained at nfosigw.gov.pl.