{"version":2,"updated":"2026-10-24","regions":[{"id":"caProvince","country":"CA","name":"Canada — provinces","authority":"CRA","kind":"allowance","unit":"km","currency":"CAD","yearStart":"01-01","source":"https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/automobile/automobile-motor-vehicle-allowances.html","periods":[{"from":"2024-01-01","tiers":[{"upTo":5000,"rate":0.7},{"rate":0.64}]},{"from":"2025-01-01","tiers":[{"upTo":5000,"rate":0.72},{"rate":0.66}]},{"from":"2026-01-01","tiers":[{"upTo":5000,"rate":0.73},{"rate":0.67}]}]},{"id":"caTerritory","country":"CA","name":"Canada — territories","authority":"CRA","kind":"allowance","unit":"km","currency":"CAD","yearStart":"01-01","source":"https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/automobile/automobile-motor-vehicle-allowances.html","periods":[{"from":"2024-01-01","tiers":[{"upTo":5000,"rate":0.74},{"rate":0.68}]},{"from":"2025-01-01","tiers":[{"upTo":5000,"rate":0.76},{"rate":0.7}]},{"from":"2026-01-01","tiers":[{"upTo":5000,"rate":0.77},{"rate":0.71}]}]},{"id":"us","country":"US","name":"United States","authority":"IRS","kind":"deduction","unit":"mi","currency":"USD","yearStart":"01-01","source":"https://www.irs.gov/tax-professionals/standard-mileage-rates","periods":[{"from":"2024-01-01","tiers":[{"rate":0.67}]},{"from":"2025-01-01","tiers":[{"rate":0.7}]},{"from":"2026-01-01","tiers":[{"rate":0.725}]},{"from":"2026-07-01","tiers":[{"rate":0.76}]}]},{"id":"gb","country":"GB","name":"United Kingdom","authority":"HMRC","kind":"allowance+deduction","unit":"mi","currency":"GBP","yearStart":"04-06","source":"https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax","periods":[{"from":"2011-04-06","tiers":[{"upTo":10000,"rate":0.45},{"rate":0.25}],"source":"https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax"},{"from":"2026-04-06","tiers":[{"upTo":10000,"rate":0.55},{"rate":0.25}],"source":"https://www.gov.uk/government/publications/increase-to-approved-mileage-allowance-payments-amaps-and-self-employed-simplified-mileage-rates/increasing-mileage-rates"}],"note":"AMAP (employees, tax-free cap; shortfall claimable as Mileage Allowance Relief) and simplified mileage rates for self-employed (cars & goods vehicles; motorcycles 24p). 45p->55p for first 10,000 business miles, retrospective from 6 Apr 2026 (announced 21 May 2026; Taxation (Energy and Vehicles) Act 2026, Royal Assent Aug 2026). 10,000-mile threshold counts all vehicles of the employee in the tax year. Passenger payment 5p/mi is employer-paid only (no MAR). Electric cars use the same car rate; e-bikes: pedal-assist = bike rate, others = motorcycle rate. Government said rates beyond 2026-27 will be reviewed at Budget 2026.","confidence":"high"},{"id":"au","country":"AU","name":"Australia","authority":"ATO","kind":"deduction","unit":"km","currency":"AUD","yearStart":"07-01","source":"https://www.legislation.gov.au/F2026L00785/asmade/text","periods":[{"from":"2023-07-01","tiers":[{"upTo":5000,"rate":0.85},{"rate":0}],"source":"https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/work-related-deductions/cars-transport-and-travel/motor-vehicle-and-car-expenses/expenses-for-a-car-you-own-or-lease/cents-per-kilometre-method"},{"from":"2024-07-01","tiers":[{"upTo":5000,"rate":0.88},{"rate":0}],"source":"https://www.legislation.gov.au/F2024L00697/asmade/text"},{"from":"2026-07-01","tiers":[{"upTo":5000,"rate":0.91},{"rate":0}],"source":"https://www.legislation.gov.au/F2026L00785/asmade/text"}],"note":"Cents-per-km deduction method (individuals incl. sole traders/partnerships of individuals) for cars only (not motorcycles or vehicles >=1 t / >=9 seats). Cap 5,000 business km PER CAR per income year; km beyond are not claimable under this method. 88c covers both 2024-25 and 2025-26 (F2024L00697 'and later years' until repealed). 91c for 2026-27 (F2026L00785, commences 1 Jul 2026). Same rate for electric/hybrid. Employer car allowances at this rate are assessable income, not a tax-free cap.","confidence":"high"},{"id":"ie-1200cc","country":"IE","name":"Ireland — up to 1200cc","authority":"Revenue / DPER","kind":"allowance","unit":"km","currency":"EUR","yearStart":"01-01","source":"https://www.revenue.ie/en/employing-people/employee-expenses/travel-and-subsistence/civil-service-rates.aspx","periods":[{"from":"2022-09-01","tiers":[{"upTo":1500,"rate":0.418},{"upTo":5500,"rate":0.7264},{"upTo":25000,"rate":0.3178},{"rate":0.2056}],"source":"https://www.revenue.ie/en/employing-people/employee-expenses/travel-and-subsistence/civil-service-rates.aspx"}],"note":"Civil-service motor travel rates; Revenue accepts reimbursement up to these as tax-free for employees. NOT a self-employed deduction method (sole traders claim actual costs + capital allowances). Distance bands are cumulative business km per calendar year (1 Jan). Unchanged since 1 Sep 2022 (DPER Circular 16/2022); no 2024-2026 revision found. Fully electric cars use the 1201-1500cc column; hybrids use their engine size. Reduced rates exist (21.23/23.80/25.96c) for some non-core journeys. Motorcycles: separate cc bands (see research .md). Bicycles 8c/km.","confidence":"high"},{"id":"ie-1500cc","country":"IE","name":"Ireland — 1201–1500cc (and electric)","authority":"Revenue / DPER","kind":"allowance","unit":"km","currency":"EUR","yearStart":"01-01","source":"https://www.revenue.ie/en/employing-people/employee-expenses/travel-and-subsistence/civil-service-rates.aspx","periods":[{"from":"2022-09-01","tiers":[{"upTo":1500,"rate":0.434},{"upTo":5500,"rate":0.7918},{"upTo":25000,"rate":0.3179},{"rate":0.2385}],"source":"https://www.revenue.ie/en/employing-people/employee-expenses/travel-and-subsistence/civil-service-rates.aspx"}],"note":"Civil-service motor travel rates; Revenue accepts reimbursement up to these as tax-free for employees. NOT a self-employed deduction method (sole traders claim actual costs + capital allowances). Distance bands are cumulative business km per calendar year (1 Jan). Unchanged since 1 Sep 2022 (DPER Circular 16/2022); no 2024-2026 revision found. Fully electric cars use the 1201-1500cc column; hybrids use their engine size. Reduced rates exist (21.23/23.80/25.96c) for some non-core journeys. Motorcycles: separate cc bands (see research .md). Bicycles 8c/km.","confidence":"high"},{"id":"ie-1501cc","country":"IE","name":"Ireland — 1501cc and over","authority":"Revenue / DPER","kind":"allowance","unit":"km","currency":"EUR","yearStart":"01-01","source":"https://www.revenue.ie/en/employing-people/employee-expenses/travel-and-subsistence/civil-service-rates.aspx","periods":[{"from":"2022-09-01","tiers":[{"upTo":1500,"rate":0.5182},{"upTo":5500,"rate":0.9063},{"upTo":25000,"rate":0.3922},{"rate":0.2587}],"source":"https://www.revenue.ie/en/employing-people/employee-expenses/travel-and-subsistence/civil-service-rates.aspx"}],"note":"Civil-service motor travel rates; Revenue accepts reimbursement up to these as tax-free for employees. NOT a self-employed deduction method (sole traders claim actual costs + capital allowances). Distance bands are cumulative business km per calendar year (1 Jan). Unchanged since 1 Sep 2022 (DPER Circular 16/2022); no 2024-2026 revision found. Fully electric cars use the 1201-1500cc column; hybrids use their engine size. Reduced rates exist (21.23/23.80/25.96c) for some non-core journeys. Motorcycles: separate cc bands (see research .md). Bicycles 8c/km.","confidence":"high"},{"id":"de","country":"DE","name":"Germany","authority":"BMF / EStG","kind":"allowance+deduction","unit":"km","currency":"EUR","yearStart":"01-01","source":"https://www.gesetze-im-internet.de/estg/__9.html","periods":[{"from":"2014-01-01","tiers":[{"rate":0.3}],"source":"https://www.gesetze-im-internet.de/estg/__9.html"}],"note":"Business trips (Auswaertstaetigkeit) with own vehicle: flat 0.30 EUR per km driven (car), 0.20 EUR for other motor vehicles (motorcycle/moped) = highest BRKG Wegstreckenentschaedigung (§9(1) Nr.4a S.2 EStG). Employer may reimburse tax-free up to this (§3 Nr.16 EStG); employees deduct as Werbungskosten. Self-employed with a private (non-business) car may also book 0.30 EUR/km as Betriebsausgabe (Nutzungseinlage) - medium confidence, secondary sources. NOT the commuting allowance: Entfernungspauschale is per one-way distance km per workday: 2024-2025 0.30 (km 1-20) / 0.38 (from km 21); from 2026 0.38 from the first km. No mileage cap. Fahrtenbuch for company cars must be closed/tamper-evident (BFH VI B 37/23).","confidence":"high"},{"id":"nl","country":"NL","name":"Netherlands","authority":"Belastingdienst","kind":"allowance+deduction","unit":"km","currency":"EUR","yearStart":"01-01","source":"https://zoek.officielebekendmakingen.nl/stcrt-2026-18302.html","periods":[{"from":"2024-01-01","tiers":[{"rate":0.23}],"source":"https://wetten.overheid.nl/BWBR0002471"},{"from":"2026-01-01","tiers":[{"rate":0.25}],"source":"https://zoek.officielebekendmakingen.nl/stcrt-2026-18302.html"}],"note":"Gericht vrijgestelde reiskostenvergoeding (art. 31a(2)(a)(3) Wet LB 1964) for business km incl. commuting, any means of transport; same per-km amount is the deduction for IB-ondernemers/resultaatgenieters using a car not in business assets (art. 3.17 Wet IB 2001). 2026: 0.25 retroactive to 1 Jan 2026 via Beleidsbesluit fiscale maatregelen energieschok (Stcrt. 2026, 18302, 17 May 2026) ahead of Belastingplan 2027; the decree itself lapses 1 Jan 2027 when the law change is expected. Employer is not obliged to pay the maximum.","confidence":"high"},{"id":"be","country":"BE","name":"Belgium — quarterly rate","authority":"FOD BOSA / RSZ","kind":"allowance","unit":"km","currency":"EUR","yearStart":"01-01","source":"https://www.socialsecurity.be/employer/instructions/dmfa/nl/latest/intermediates","periods":[{"from":"2024-01-01","tiers":[{"rate":0.4269}],"source":"https://www.socialsecurity.be/employer/instructions/dmfa/nl/2023-4/intermediates"},{"from":"2024-04-01","tiers":[{"rate":0.4265}],"source":"https://www.socialsecurity.be/employer/instructions/dmfa/nl/2024-1/intermediates"},{"from":"2024-07-01","tiers":[{"rate":0.4297}],"source":"https://www.socialsecurity.be/employer/instructions/dmfa/nl/2024-2/intermediates"},{"from":"2024-10-01","tiers":[{"rate":0.4293}],"source":"https://www.socialsecurity.be/employer/instructions/dmfa/nl/2024-3/intermediates"},{"from":"2025-01-01","tiers":[{"rate":0.429}],"source":"https://www.socialsecurity.be/employer/instructions/dmfa/nl/2024-4/intermediates"},{"from":"2025-04-01","tiers":[{"rate":0.432}],"source":"https://www.socialsecurity.be/employer/instructions/dmfa/nl/2025-1/intermediates"},{"from":"2025-07-01","tiers":[{"rate":0.4309}],"source":"https://www.socialsecurity.be/employer/instructions/dmfa/nl/2025-2/intermediates"},{"from":"2025-10-01","tiers":[{"rate":0.4312}],"source":"https://www.socialsecurity.be/employer/instructions/dmfa/nl/2025-3/intermediates"},{"from":"2026-01-01","tiers":[{"rate":0.4326}],"source":"https://www.socialsecurity.be/employer/instructions/dmfa/nl/2025-4/intermediates"},{"from":"2026-04-01","tiers":[{"rate":0.4327}],"source":"https://www.socialsecurity.be/employer/instructions/dmfa/nl/2026-1/intermediates"},{"from":"2026-07-01","tiers":[{"rate":0.444}],"source":"https://www.socialsecurity.be/employer/instructions/dmfa/nl/2026-2/intermediates"},{"from":"2026-10-01","tiers":[{"rate":0.4452}],"source":"https://www.socialsecurity.be/employer/instructions/dmfa/nl/latest/intermediates"}],"note":"Maximum km allowance for federal civil servants (BOSA circulars, changes every quarter), accepted by RSZ/ONSS (and in practice by the tax administration) as non-taxable reimbursement for business trips with the employee's own vehicle. Allowance only; self-employed deduct actual costs. Next change expected 1 Jan 2027 (watch socialsecurity.be 'tussentijdse instructies'). Alternative fixed annual amount July-June: see be-annual.","confidence":"high"},{"id":"es","country":"ES","name":"Spain","authority":"AEAT","kind":"allowance","unit":"km","currency":"EUR","yearStart":"01-01","source":"https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820","periods":[{"from":"2023-07-17","tiers":[{"rate":0.26}],"source":"https://sede.agenciatributaria.gob.es/Sede/irpf/novedades-impuesto/novedades-normativa-2023/principales-novedades-orden-hfp-792-julio.html"}],"note":"IRPF exempt locomotion allowance (art. 9.A.2.b RIRPF, Orden HFP/792/2023): 0.26 EUR/km for an employee's own vehicle on trips outside the usual workplace, plus documented tolls and parking; excess is taxable salary. Commuting excluded. Same 0.26 is a deduction only for 'relaciones laborales especiales de caracter dependiente' (art. 9.B.1.a). Autonomos (estimacion directa) cannot use a per-km rate - actual costs only. Unchanged 2024-2026. Foral regimes (Navarra, Pais Vasco) may differ.","confidence":"high"},{"id":"fr","country":"FR","name":"France","authority":"DGFiP / URSSAF","kind":"allowance+deduction","unit":"km","currency":"EUR","yearStart":"01-01","source":"https://bofip.impots.gouv.fr/bofip/2185-PGP.html/identifiant=BOI-BAREME-000001-20230720","periods":[{"from":"2022-01-01","classes":{"3cv":[{"upTo":5000,"a":0.529,"b":0},{"upTo":20000,"a":0.316,"b":1065},{"a":0.37,"b":0}],"4cv":[{"upTo":5000,"a":0.606,"b":0},{"upTo":20000,"a":0.34,"b":1330},{"a":0.407,"b":0}],"5cv":[{"upTo":5000,"a":0.636,"b":0},{"upTo":20000,"a":0.357,"b":1395},{"a":0.427,"b":0}],"6cv":[{"upTo":5000,"a":0.665,"b":0},{"upTo":20000,"a":0.374,"b":1457},{"a":0.447,"b":0}],"7cv":[{"upTo":5000,"a":0.697,"b":0},{"upTo":20000,"a":0.394,"b":1515},{"a":0.47,"b":0}]},"source":"https://bofip.impots.gouv.fr/bofip/2185-PGP.html/identifiant=BOI-BAREME-000001-20230720"}],"note":"Bareme kilometrique (CGI ann. IV art. 6 B, arrete 27 Mar 2023) 'a compter de l'imposition des revenus 2022'; frozen, so identical for revenus 2023, 2024, 2025. Annual amount = a*d+b where d = WHOLE annual business distance (formula of the band d falls in). Class '7cv' means 7 CV and more (salaries aux frais reels capped at 7 CV). +20% for fully electric vehicles (since revenus 2020). Used by employees opting for frais reels, BNC self-employed (option) and accepted by URSSAF as exempt employer indemnites kilometriques. Motorcycle class '6cv' = plus de 5 CV. 2026 RISK: bareme for revenus 2026 is set in early 2027; a PLF 2027 amendment (adopted by Assemblee nationale, Oct 2026, not final) would raise it by at least 10% - treat 2026 values as provisional.","confidence":"high","electricBonus":0.2},{"id":"at","country":"AT","name":"Austria","authority":"BMF","kind":"allowance+deduction","unit":"km","currency":"EUR","yearStart":"01-01","source":"https://www.bmf.gv.at/themen/steuern/kraftfahrzeuge/kilometergeld.html","periods":[{"from":"2024-01-01","tiers":[{"upTo":30000,"rate":0.42},{"rate":0}],"source":"https://www.bmf.gv.at/themen/steuern/kraftfahrzeuge/kilometergeld.html"},{"from":"2025-01-01","tiers":[{"upTo":30000,"rate":0.5},{"rate":0}],"source":"https://www.bmf.gv.at/themen/steuern/kraftfahrzeuge/kilometergeld.html"}],"note":"Amtliches Kilometergeld (Reisegebuehrenvorschrift §10). Tax-free for employees on business trips up to 30,000 km per calendar year (beyond: no tax-free Kilometergeld). Self-employed with a car in private assets (<50% business use) may deduct Kilometergeld instead of actual costs, also max 30,000 km (WKO). 0.42 applied until 31 Dec 2024 (unchanged since 2008). Motorcycle/moped and bicycle 0.50 only 1 Jan-30 Jun 2025, then 0.25 (Budgetbegleitgesetz 2025). Passenger supplement per person per km.","confidence":"high"},{"id":"dk","country":"DK","name":"Denmark","authority":"Skatterådet / Skattestyrelsen","kind":"allowance+deduction","unit":"km","currency":"DKK","yearStart":"01-01","source":"https://www.retsinformation.dk/eli/lta/2025/1333","periods":[{"from":"2024-01-01","tiers":[{"upTo":20000,"rate":3.79},{"rate":2.23}],"source":"https://www.retsinformation.dk/eli/lta/2023/1312"},{"from":"2025-01-01","tiers":[{"upTo":20000,"rate":3.81},{"rate":2.23}],"source":"https://www.retsinformation.dk/eli/lta/2024/1189"},{"from":"2026-01-01","tiers":[{"upTo":20000,"rate":3.94},{"rate":2.28}],"source":"https://www.retsinformation.dk/eli/lta/2025/1333"}],"note":"Skattefri koerselsgodtgoerelse for business driving in own car/motorcycle (LL §9 B). 20,000 km threshold is per employer per year. Paying above the rate makes the WHOLE amount taxable. Required record per trip: name/address/CPR, business purpose, date, destination incl. stops, km, rate used, calculation. Self-employed may charge the business with the same rates for a private car kept outside the business (info.skat.dk C.C.5.2.2.9.3) - medium. 'bicycle' also covers knallert/scooter/el-loebehjul. Separate commuting deduction (befordringsfradrag) was raised retroactively for 2026 by law (Jun 2026) - not a business rate.","confidence":"high"},{"id":"se","country":"SE","name":"Sweden","authority":"Skatteverket","kind":"allowance+deduction","unit":"km","currency":"SEK","yearStart":"01-01","source":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026","periods":[{"from":"2024-01-01","tiers":[{"rate":2.5}],"source":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2024"}],"note":"Skattefri bilersaettning 25 kr per mil (1 mil = 10 km -> 2.50 SEK/km) for own car, 2024, 2025 and 2026 unchanged; the same 25 kr/mil is the deduction for business trips and commuting with own car (commuting only above 11,000 SEK/yr, 15,000 SEK from 2026); sole traders deduct 25 kr/mil for business use of a private car (medium). Company car (foermaansbil) where employee pays fuel: 12 kr/mil (fully electric 9.50 kr/mil). Display in 'mil' for Swedish users.","confidence":"high"},{"id":"no","country":"NO","name":"Norway","authority":"Skatteetaten","kind":"allowance+deduction","unit":"km","currency":"NOK","yearStart":"01-01","source":"https://www.skatteetaten.no/en/rates/car-allowance-distance-based-allowance/?year=2026","periods":[{"from":"2024-01-01","tiers":[{"rate":3.5}],"source":"https://www.skatteetaten.no/en/rates/car-allowance-distance-based-allowance/?year=2024"}],"note":"Tax-free (no withholding) car allowance and deduction rate when using a private vehicle for work: 3.50 NOK/km regardless of distance, 2024-2026 unchanged (electric cars same). Government scale (statens sats) is higher - 4.90 (2024), 5.00 (2025), 5.30 (2026) - the excess over 3.50 is taxable salary. Supplements 1.00 NOK/km: passenger, forest/construction roads, equipment/trailer. Skatteetaten labels heavy motorcycle oddly as 'up to 125 ccm' (likely 'over 125').","confidence":"high"},{"id":"fi","country":"FI","name":"Finland","authority":"Verohallinto","kind":"allowance","unit":"km","currency":"EUR","yearStart":"01-01","source":"https://www.vero.fi/syventavat-vero-ohjeet/paatokset/47405/verohallinnon-paatos-verovapaista-matkakustannusten-korvauksista-vuonna-2026/","periods":[{"from":"2024-01-01","tiers":[{"rate":0.57}],"source":"https://www.vero.fi/syventavat-vero-ohjeet/paatokset/47405/verohallinnon-paatos-verovapaista-matkakustannusten-korvauksista-vuonna-2024/"},{"from":"2025-01-01","tiers":[{"rate":0.59}],"source":"https://www.vero.fi/syventavat-vero-ohjeet/paatokset/47405/verohallinnon-paatos-verovapaista-matkakustannusten-korvauksista-vuonna-2025/"},{"from":"2026-01-01","tiers":[{"rate":0.55}],"source":"https://www.vero.fi/syventavat-vero-ohjeet/paatokset/47405/verohallinnon-paatos-verovapaista-matkakustannusten-korvauksista-vuonna-2026/"},{"from":"2027-01-01","tiers":[{"rate":0.58}],"source":"https://www.vero.fi/henkiloasiakkaat/vahennykset/kilometrikorvaus-ja-paivaraha/"}],"note":"Verovapaa kilometrikorvaus (max tax-free reimbursement) under Verohallinnon paatos each year. 2026 rate FELL to 0.55 from 0.59. vero.fi already lists 0.58 for 2027 (motorcycle/moped 2027 not yet captured). Add-ons per km: trailer 10c (2024-25) / 9c (2026) / 10c (2027), passenger 4c, heavy loads etc. Company-car (kayttoetuauto) fuel reimbursement max 12c (2025) / 11c (2026). Sole traders: business use of a private car is commonly deducted at this rate - not verified here.","confidence":"high"},{"id":"pl-900cc","country":"PL","name":"Poland — car up to 900 cm³","authority":"Minister Infrastruktury / MF","kind":"allowance","unit":"km","currency":"PLN","yearStart":"01-01","source":"https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20230000005","periods":[{"from":"2023-01-17","tiers":[{"rate":0.89}],"source":"https://api.sejm.gov.pl/eli/acts/DU/2023/5/text.html"}],"note":"Max employer reimbursement for business use of an employee's own vehicle (rozporzadzenie MI 25.03.2002, as amended 22.12.2022, Dz.U. 2023 poz. 5, in force 17.01.2023; unchanged through 2026). Tax-free up to these rates (art. 21(1)(23b) PIT). Electric cars: no explicit rate (no engine capacity) - practice usually applies 1.15, legal uncertainty; a draft with EV/hybrid rates was not adopted as of Oct 2026. Not a deduction for JDG (sole traders) since 2019 - they deduct actual costs (mixed-use car: 75%). Motorcycle 0.69, moped 0.42 PLN/km.","confidence":"high"},{"id":"pl-901cc","country":"PL","name":"Poland — car over 900 cm³","authority":"Minister Infrastruktury / MF","kind":"allowance","unit":"km","currency":"PLN","yearStart":"01-01","source":"https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20230000005","periods":[{"from":"2023-01-17","tiers":[{"rate":1.15}],"source":"https://api.sejm.gov.pl/eli/acts/DU/2023/5/text.html"}],"note":"Max employer reimbursement for business use of an employee's own vehicle (rozporzadzenie MI 25.03.2002, as amended 22.12.2022, Dz.U. 2023 poz. 5, in force 17.01.2023; unchanged through 2026). Tax-free up to these rates (art. 21(1)(23b) PIT). Electric cars: no explicit rate (no engine capacity) - practice usually applies 1.15, legal uncertainty; a draft with EV/hybrid rates was not adopted as of Oct 2026. Not a deduction for JDG (sole traders) since 2019 - they deduct actual costs (mixed-use car: 75%). Motorcycle 0.69, moped 0.42 PLN/km.","confidence":"high"},{"id":"ua","country":"UA","name":"Ukraine","authority":"Мінфін / ДПС","kind":"fuelNorm","unit":"km","currency":"UAH","source":"https://zakon.rada.gov.ua/laws/show/2755-17","periods":[],"note":"No per-km rate in Ukraine. Fuel by the vehicle's own norm (L/100 km) is shown instead. Order №43 (1998) lost force 02.11.2023."}]}