Important ruling by the Supreme Administrative Court on mild hybrids

The NSA has ruled that mHEVs are fully-fledged hybrids for excise duty purposes. This could mean real savings – up to 50% less excise duty and, in many cases, a refund of overpaid tax.

• 1.55% rate instead of 3.1% (engine up to 2000 cm³)
• 9.3% rate instead of 18.6% (above 2000 cm³)
• a chance to recover overpaid excise duty from previous years a chance to bring a quicker end to ongoing disputes about whether a mild hybrid ‘is a hybrid’.

The Supreme Administrative Court has clearly stated that the law does not require a car to be able to run solely on an electric motor. It is sufficient for it to have two power sources.

If you import cars, run a car dealership or import cars privately, this decision may have financial implications for you.

A full analysis and the implications of the ruling can be found in our alert.

Alert: Miekkie-hybrydy-z-obnizona-stawka-akcyzy-112025