{
  "$comment": "Machine-readable companion to https://valem.run/calculators/poland/car-tax. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/poland/car-tax",
  "dataUrl": "https://valem.run/calculators/poland/car-tax.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Poland akcyza model by Valem (https://valem.run/calculators/poland/car-tax), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/poland/car-tax/verify",
  "country": "poland",
  "countryName": "Poland",
  "formula": "car-tax",
  "formulaName": "Akcyza",
  "title": "Kalkulator Akcyzy za Samochód — Poland import excise",
  "answer": "Poland levies no annual car tax; the recurring cost is the import excise (akcyza), 3.1% of value up to 2,000 cm3 and 18.6% above.",
  "lang": "en",
  "currency": "PLN",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "Akcyza — samochody (podatki.gov.pl)",
      "url": "https://www.podatki.gov.pl/akcyza",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "akcyza",
  "inputs": [
    {
      "name": "value",
      "type": "number",
      "label": "Wartość pojazdu (PLN)",
      "minimum": 0
    },
    {
      "name": "displacement",
      "type": "number",
      "label": "Pojemność silnika (cm³)",
      "minimum": 0
    },
    {
      "name": "hybrid",
      "type": "boolean",
      "label": "Hybryda"
    }
  ],
  "outputs": [
    {
      "name": "rate",
      "type": "number",
      "formula": "($r := displacement <= $const.ccThreshold ? $const.lowRate : $const.highRate; hybrid ? $r / 2 : $r)"
    },
    {
      "name": "akcyza",
      "type": "number",
      "label": "Akcyza",
      "format": "currency",
      "formula": "$round(value * rate, 2)"
    }
  ],
  "testCases": [
    {
      "description": "C1 petrol 1,598 cm3 valued 30,000 PLN",
      "given": {
        "value": 30000,
        "displacement": 1598,
        "hybrid": false
      },
      "expect": {
        "rate": 0.031,
        "akcyza": 930
      }
    },
    {
      "description": "C2 3.0 L valued 80,000 PLN — high band",
      "given": {
        "value": 80000,
        "displacement": 3000,
        "hybrid": false
      },
      "expect": {
        "rate": 0.186,
        "akcyza": 14880
      }
    }
  ],
  "spec": {
    "id": "car-tax-poland",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "value": {
          "type": "number",
          "minimum": 0
        },
        "displacement": {
          "type": "number",
          "minimum": 0
        },
        "hybrid": {
          "type": "boolean"
        },
        "rate": {
          "type": "number",
          "readOnly": true
        },
        "akcyza": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "lowRate": 0.031,
      "highRate": 0.186,
      "ccThreshold": 2000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'value': 30000, 'displacement': 1598, 'hybrid': false }"
      }
    ],
    "derivations": [
      {
        "path": "$.rate",
        "expr": "($r := displacement <= $const.ccThreshold ? $const.lowRate : $const.highRate; hybrid ? $r / 2 : $r)"
      },
      {
        "path": "$.akcyza",
        "expr": "$round(value * rate, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Akcyza",
          "layout": "vertical",
          "components": [
            {
              "id": "value",
              "type": "numericField",
              "label": "Wartość pojazdu (PLN)",
              "bind": "$.value"
            },
            {
              "id": "disp",
              "type": "numericField",
              "label": "Pojemność silnika (cm³)",
              "bind": "$.displacement"
            },
            {
              "id": "hybrid",
              "type": "checkboxField",
              "label": "Hybryda",
              "bind": "$.hybrid"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "akcyzaTile",
                  "type": "statTile",
                  "label": "Akcyza",
                  "bind": "$.akcyza",
                  "format": "currency",
                  "currency": "PLN"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Polska nie ma rocznego podatku od samochodów osobowych. Akcyza przy imporcie: 3,1% wartości do 2000 cm³, 18,6% powyżej, o połowę mniej dla hybryd, zwolnienie dla aut elektrycznych. Szacunek, nie porada podatkowa.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Źródła",
              "items": [
                {
                  "label": "Akcyza — samochody (podatki.gov.pl)",
                  "url": "https://www.podatki.gov.pl/akcyza",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "C1 petrol 1,598 cm3 valued 30,000 PLN",
        "given": {
          "$.value": 30000,
          "$.displacement": 1598,
          "$.hybrid": false
        },
        "expect": {
          "$.rate": 0.031,
          "$.akcyza": 930
        }
      },
      {
        "description": "C2 3.0 L valued 80,000 PLN — high band",
        "given": {
          "$.value": 80000,
          "$.displacement": 3000,
          "$.hybrid": false
        },
        "expect": {
          "$.rate": 0.186,
          "$.akcyza": 14880
        }
      }
    ]
  }
}