This follows from an individual tax ruling issued by the Director of the National Revenue Information Service (“DKIS”) on 24 July 2026 (ref. No 0114-KDIP2-2.4011.75.2026.3.ASK).

The authority confirmed that fuel or electricity financed by the employer for the employee’s private use of a company car is included in the employee’s flat-rate taxable benefit – including during longer absences, such as annual leave, maternity leave or sick leave. This means the employer is not required to recognise any additional taxable income or withhold an additional advance payment of personal income tax (PIT) on this account.

This position is consistent with the general tax ruling issued by the Minister of Finance on 11 September 2020 (ref. No DD3.8201.1.2020), according to which the flat-rate benefit covers the costs of maintaining and generally using the car, such as fuel, insurance, tyre replacement, routine repairs and inspections. Neither the time at which fuel is consumed nor the amount of fuel consumed affects the tax treatment. At the same time, the flat rate does not cover all expenses associated with the private use of a company car – parking fees and motorway tolls, among other things, are not included.

It should be noted that this ruling applies exclusively to employees. In the case of individuals performing work on other legal bases, the value of this benefit is determined on the basis of market prices.

Find more articles in PRO HR September 2026