As a rule, no – if, as a driver, you only receive a contribution towards the cost of the ride from your passengers. This article describes Polish tax rules.
Why?
In an individual tax ruling of 28 October 2019 (no. 0114-KDIP3-2.4011.443.2019.3.EC), the Director of the National Tax Information (KIS) found that contributions from passengers towards a shared ride are not taxable income under Polish personal income tax (PIT) if:
- the driver is making the trip for their own purposes (e.g. commuting to work), and passengers join their route,
- the driver doesn’t provide transport services or run a business in this area,
- the contributions don’t exceed the cost of the ride.
Income would only arise if the driver received more from passengers than the cost of the ride.
How does this work in inOneCar?
- A shared ride is non-commercial (terms of service, §11).
- The app works out the maximum price per passenger from the official mileage allowance and won’t let you set a higher one. How does the ride price work?
- inOneCar takes no commission, and you pay each other directly, outside the app.
What if my company subsidises shared commuting?
That’s a separate matter not covered by the ruling above. Your employer handles it – ask your HR or payroll department.
Important
This is general information, not tax advice. An individual ruling is only binding in the case of the person who requested it. If in doubt, consult a tax adviser or the National Tax Information (KIS).
Sources (in Polish):
- Fiskus nie chce PIT od kierowców z BlaBlaCar – interpretacja podatkowa (Rzeczpospolita, 6 November 2019)
- Carpooling – czy jest opodatkowany podatkiem dochodowym? (Poradnik Przedsiębiorcy)
- inOneCar terms of service
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