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Taxes on the sale of a used vehicle under the margin scheme

VAT on the margin, PIT and the profit or loss on a single transaction.

Input data

The amount paid to the seller of the vehicle.

Parts, repairs, vehicle technical inspection (BTP)
Auction fees and others
Transport

The gross amount received from the buyer.

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Result

Enter the data and press “Calculate”. The result will appear here.

How the calculator works

  • The seller is an active VAT payer and sells a used vehicle under the margin scheme.
  • If the sale price is lower than the purchase price, the margin and the VAT on the margin are zero.
  • Excise duty, parts, fees and transport do not increase the purchase amount for VAT. They are costs for PIT.
  • VAT on invoices for parts, repairs, fees and transport is deducted under the general rules.
  • PIT is calculated at one selected rate on the income from this transaction — without the tax-reducing amount and without the health contribution.

Rates and sources

Every figure comes from an official source. All sources accessed on 14 September 2026.

VAT on the margin
23% — VAT = margin × 23/123Source: [1], [2]
Margin
sale amount minus purchase amountSource: [1]
PIT rates
12% and 32% (tax scale), 19% (flat tax)Source: [3], [4]
  1. [1]VAT Act, Journal of Laws 2025 item 775 — art. 87(1), 106e(11), 120, 146ef (in Polish)published or updated: 16 June 2025 · accessed: 14 September 2026
  2. [2]podatki.gov.pl: VAT rates and limits (in Polish)published or updated: 15 December 2025 · accessed: 14 September 2026
  3. [3]Personal Income Tax Act, Journal of Laws 2026 item 592 — art. 27(1), 30c, 30h (in Polish)published or updated: 30 April 2026 · accessed: 14 September 2026
  4. [4]podatki.gov.pl: PIT rates and limits (in Polish)published or updated: 15 December 2025 · accessed: 14 September 2026

Disclaimer

The calculator is intended for sole proprietorships and is for illustrative purposes only; the calculations cannot be treated as binding and do not constitute the basis for any claims against Accounting Office “ANALIZA” Martyna Kowalczyk based in Zduńska Wola. Information obtained from the calculator does not constitute a recommendation, legal advice, investment advice or tax advice. The actual situation of a taxpayer may differ in a specific case, in particular depending on factual, legal and financial circumstances. Accounting Office “ANALIZA” Martyna Kowalczyk is not liable for any damage arising from or related to the use of the calculator.

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