e-TOLL relief in income tax

The e-TOLL tax relief shall apply to income tax from June 29, 2021. The relief is related to expenses related to equipping vehicles with toll collection devices in the e-TOLL system.

What is the relief?

The relief consists in deducting from income from non-agricultural economic activity or from income from special departments of agricultural production determined on the basis of the tax book of revenues and expenses or accounting books (PIT) or from income from sources other than capital gains (CIT):

  • expenses incurred for the purchase of an external location system or on-board unit,
  • fees incurred under the contract for the operation of an external location system or on-board unit,
  • fees incurred under a lease or rental agreement for an external location system or on-board unit or other agreement of a similar nature under which such a system or such equipment was put into use.

The relief includes net expenses and fees, i.e., without value added tax.

The incurred expenses and fees are also deductible if they have been classified as tax deductible costs.

In PIT, the relief is due from income taxed according to the general principles according to the tax scale or from income taxed according to the 19% tax rate or from income taxed with a lump sum on recorded income.

In CIT, a deduction is made from income taxed at 9% or 19% of the tax rate.

What period can the incurred expenses be deducted for?

Only expenses incurred in 2021 are deductible.

How much is the relief?

The maximum amount that can be deducted is the product of PLN 500 and the number of location systems or on-board devices. The number of the systems and devices may not exceed the number of vehicles that made at least one travel in 2021 for which the electronic toll was paid with the use of this system or device.

This means that the expenditure incurred, e.g., for one device for one vehicle in the amount of PLN 400, entitles you to deduct it in full (it is within the limit of PLN 500), and the expenditure, e.g., for one device for one vehicle in the amount of PLN 700, entitles you to be deducted in the amount of PLN 500 (up to the limit).

How do I make a deduction?

In PIT, the expenses incurred can be deducted from the income for 2021. The deduction is made in the tax return submitted for 2021.

In CIT, the deduction is made in the tax return submitted for the tax year in which the expenses and fees were incurred, and in the case of a taxpayer whose tax year is different than the calendar year, the deduction may be made in the tax return submitted for the tax year covering 31 December 2021.

Legal basis:

  • act of 20 May 2021 amending the act on tax on goods and services and some other acts (Journal of Laws, item 1163),
  • art. 52ja of the act of July 26, 1991, on personal income tax (Journal of Laws of 2021, item 1128, as amended),
  • art. 38ea of the Act of February 15, 1992, on corporate income tax (Journal of Laws of 2020, item 1406, as amended),
  • art. 57aa of the act of November 20, 1998, on the flat-rate income tax on certain revenues obtained by natural persons (Journal of Laws of 2020, item 1905, as amended).