2.4 Wsparcie zakupu lub leasingu pojazdów zeroemisyjnych kategorii N2 i N3

Purpose

Deployment and investment

R&D relevance

0 of 3

Poland eligible

Yes

Country limit

Poland

Region

Any

Consortium

Unclear

Readiness level (TRL)

—

Topics

• Zero-emission vehicles
• Heavy goods transport
• Vehicle purchase and leasing

Machine-classified from the call text; check eligibility at the source. 23 Oct 2026

Typed facts extracted from the source documents by Scindu's grant-data review. Each value keeps its own conditions. Unknown means unstated, not zero or unlimited.

Applicant typeThis is the exact national N2/N3 route beneficiary test; a vehicle financier’s security-only co-ownership is not a general expansion of eligible applicant classes.

Eligible applicants are entrepreneurs within the meaning of Poland’s Entrepreneurs Law who have a registered seat or branch in Poland. Banks and other financial institutions are excluded from the beneficiary catalogue only where they appear as co-owners on the vehicle registration solely to secure a loan used to co-finance that vehicle.

Application restrictionExact route ID pl_nfosigw:d5a65ed7a3e2b472; identifier 25/NC/OA/2.6/2025/FM_pojazdyN2iN3; fingerprint 3264ee4efbf570aa55a4f647292f3a04b474b396475e180effcf7d294007c7a2.

The official NFOŚiGW schedule as captured 23 October 2026 lists the exact N2/N3 programme as continuous and active from 30 May 2025 through 30 June 2029. The call notice states applications may be filed only through 30 June 2029 or until the allocation is exhausted; the local snapshot reports open as of 22 October 2026, but a live GWD submission was not tested.

Application restrictionThe advertised closing date does not guarantee a particular application’s availability of funds, approval, award amount or disbursement date.

The continuous-call rules provide a staged review, with initial registration and access evaluation, a single access-stage supplement, qualitative and financial/public-aid review, then negotiations covering award amount, project scope, milestones, payment schedule, environmental/physical effect and security. A signed negotiation detail sheet does not itself obligate NFOŚiGW to award funding; actual award and payout terms are set in the final agreement subject to funds.

Application restrictionThe current route is direct NFOŚiGW national intake, not a province-specific WFOŚiGW route.

Applications are submitted as a grant request electronically through NFOŚiGW’s Generator Wniosków o Dofinansowanie (GWD). The call is continuous but remains subject to the published end date and earlier allocation exhaustion.

Application restrictionDocuments and declarations expected under the current official continuous-call rules and appendix; some restrictions are qualified by statutory tax/social-security exceptions.

Applications require legal-status documents appropriate to the applicant’s business form and an authorization/proxy if not signed by the representative listed in the company’s governing records. Required declarations cover Polish entrepreneur/establishment status, no pre-application commitment, prior public funding, five-year retention and operation, the 15% applicant-plus-affiliate cap, insurance, vehicle registration and marking, environmental compliance and no outstanding public/social liabilities, recent NFOŚiGW termination, suspended operations, insolvency, or financial distress.

Application restrictionApplies per vehicle investment; no binding order or irreversible commitment before filing.

The investment must not begin before the application date: beginning is the first legally binding commitment to purchase/lease or any commitment making the investment irreversible. The investment must also not be completed before application; purchase completion is the qualifying VAT invoice date, while lease completion is delivery to the lessee under the handover protocol.

Application restrictionReference vehicle evidence for purchase or lease; use the applicable offers/docs to support the cost-difference calculation.

The EV and reference-combustion vehicle are compared by vehicle category, type, completeness level, bodywork, axle count and maximum permissible mass. Application attachment requirements say both purchase/lease offers must be signed, PLN-denominated, valid at least six months, and use the same completeness level; the permissible GVW difference is at most two tonnes.

Eligible project scopeThe programme does not cover arbitrary low-emission, hybrid or used vehicles under this definition.

The programme funds purchase or lease of a new zero-emission N2 or N3 vehicle, as classified under Annex 2 of the Polish Road Traffic Act, driven exclusively by externally charged stored electricity, electricity produced by onboard hydrogen fuel cells, or an engine whose operating cycle does not emit greenhouse gases or other substances covered by the statutory emissions-management system.

Eligible project scopeThe route is a grant/subsidy programme, not a repayable loan; leasing support concerns the initial payment, not all lease installments.

The grant supports either the purchase of the vehicle or, for leasing, a subsidy to the contractual one-time initial fee. Under leasing, only the capital part is qualified; the initial fee excludes other contract-related charges and is paid to the leasing company.

Eligible project scopeN2/N3 zero-emission vehicle being financed.

A “new” vehicle must be factory new and not previously registered before purchase; its odometer must show no more than 6,000 km on the purchase or lease date.

Applies to the vehicle at purchase/lease, independently of subsequent five-year use conditions.

Other conditionAdditional evidence and leasing requirements supplement the general applicant-status declarations.

Applicants must support the vehicle-reference comparison with detailed vehicle parameters and relevant purchase or lease offers; the documents list includes financial capacity confirmation for leasing, and declaration packages cover insurance, vehicle use and required annual mileage. For leasing, the proposed lease term is at least five years, and offers must document both the zero-emission vehicle and a comparable combustion reference vehicle.

Other conditionApplication count is not restricted to one; each vehicle is a separate investment.

One applicant may file more than one application and each application may cover multiple vehicle investments; each vehicle purchase or lease is treated as a separate investment. The applicant’s requested funding together with affiliated enterprises cannot exceed 15% of the budget specified for that call.

The applicant cap is aggregate with affiliated enterprises, defined under Annex I to Regulation 651/2014. It is not a per-vehicle cap.

Other conditionAnnual count ceiling by vehicle class; distinct from the PLN 2bn total budget and per-vehicle award maxima.

The number of N2/N3 purchase or lease subsidies awarded in each calendar year may not exceed the number of combustion N2/N3 vehicles scrapped in Poland in that year, within the relevant vehicle category.

Other conditionApplicant-plus-affiliates percentage ceiling only; applicable call budget and absolute PLN amount remain unknown.

For one applicant together with affiliated enterprises, requested funding may not exceed 15% of the budget set for the applicable call. The source does not identify the exact call-specific budget for this row, so no absolute PLN cap can be calculated.

The percentage applies to the particular call budget, not automatically to the programme-wide allocation. Affiliation follows the programme reference to enterprises affiliated under Annex I to EU Regulation 651/2014.

Other conditionProgramme implementation terms; exact application deadline can be earlier if allocation is exhausted.

A vehicle investment’s eligible-cost period begins no earlier than the application date and ends on 31 December 2029. Programme contracts are to be concluded by 30 June 2029 and programme funds expended by 31 December 2029.

Other conditionApplies individually to every supported vehicle investment.

For five years after vehicle purchase/lease completion, the beneficiary must preserve vehicle durability, keep the vehicle registered in Poland, not sell it, insure it against damage/loss/theft (including OC and AC), and mark it as financed. A leasing contract must last at least as long as the five-year durability period; under the agreement model, ownership/registration requirements distinguish lease registration on the lessee or leasing company.

Other conditionVehicle operating/use condition for a funded N2 or N3 vehicle; not a salary or staffing requirement.

greater than 25,000 km per yearkm/year (strictly greater than the stated value)

During the five-year durability period: N2 vehicle. The N3 public-task threshold applies only to the listed statutory local-government purposes and excludes public collective transport.

Other conditionVehicle operating/use condition for a funded N2 or N3 vehicle; not a salary or staffing requirement.

greater than 50,000 km per yearkm/year (strictly greater than the stated value)

During the five-year durability period: N3 vehicle. The N3 public-task threshold applies only to the listed statutory local-government purposes and excludes public collective transport.

Other conditionVehicle operating/use condition for a funded N2 or N3 vehicle; not a salary or staffing requirement.

greater than 15,000 km per yearkm/year (strictly greater than the stated value)

During the five-year durability period: N3 vehicle used exclusively for enumerated municipal, county or regional public tasks, excluding public collective transport. The N3 public-task threshold applies only to the listed statutory local-government purposes and excludes public collective transport.

Other conditionPublished total pool and rule-based ceilings only; live uncommitted balance and applicant-specific approval are not present in these sources.

The sources disclose a total programme allocation up to PLN 2 billion and an aggregate cap of 15% of the applicable call budget per applicant plus affiliated enterprises, but not remaining call funds, the amount available to an individual vehicle/application, or any award decision for this exact applicant.

Other conditionNo staffing rows or compensation rows are supported by the reviewed route documents; this does not establish whether a funded company hires employees from other budgets.

The reviewed N2/N3 programme, current call notice, regulations and required-document list support vehicle purchase or leasing costs and do not specify an eligible employee/personnel cost category, job title, staffing level, hiring requirement, salary rate or compensation. No staff or pay claim is made; actual project hiring/pay remains unknown.

Other conditionApplies only where public-aid rules are relevant and to the specific publicly funded cost; final aid basis/rate is confirmed at award.

Where the grant constitutes public aid, the call requires eligibility under the environmental aid regulation in force. For the §4(2) aid form awarded through a procedure other than the competitive procedure in §17(1), §20(1) sets conditional legal ceilings of 20% for large, 40% for medium, and 50% for micro and small enterprises; §20(2) adds 10 percentage points for zero-emission vehicles. These are procedural and size-conditional legal ceilings, distinct from the N2/N3 programme rates (30/50/60%). The programme also prohibits duplicate public financing of supported costs; its text and footnote express this as not exceeding 100% of each cost, and the application declarations ask whether costs already received public support.

§20 ceilings apply only where public aid is granted under §4(2) through a procedure other than §17(1); other procedure-specific ceilings differ. Programme §7.3(5) exclusion and footnote 10 definition remain in tension for costs with existing public support that does not exceed 100%; preserve source language and seek call-specific interpretation.

Call allocationThe published programme allocation is up to PLN 2bn for this programme; it is not a per-applicant or per-vehicle amount.

PLN 2,000,000,000

The call may close earlier when funds are exhausted; none of these sources reports the uncommitted balance as of capture.

Cost item funding, maximumPer vehicle, not per application or per applicant; each vehicle is a separate investment.

PLN 400,000

Absolute per-vehicle maximum for leasing; grant is also limited by the applicable 30/50/60% rate on eligible costs after subtracting reference investment and no more than the contractual initial fee. For leasing, it cannot exceed the initial fee.

Cost item funding, maximumPer vehicle, not per application or per applicant; each vehicle is a separate investment.

PLN 750,000

Absolute per-vehicle maximum for leasing; grant is also limited by the applicable 30/50/60% rate on eligible costs after subtracting reference investment and no more than the contractual initial fee. For leasing, it cannot exceed the initial fee.

Cost item funding, maximumPer vehicle, not per application or per applicant; each vehicle is a separate investment.

PLN 400,000

Absolute per-vehicle maximum for purchase; grant is also limited by the applicable 30/50/60% rate on eligible costs after subtracting reference investment. For leasing, it cannot exceed the initial fee.

Cost item funding, maximumPer vehicle, not per application or per applicant; each vehicle is a separate investment.

PLN 750,000

Absolute per-vehicle maximum for purchase; grant is also limited by the applicable 30/50/60% rate on eligible costs after subtracting reference investment. For leasing, it cannot exceed the initial fee.

Eligible costLeasing form only; subsidy is limited to the defined initial fee.

For leasing, qualified lease capital is compared using the discounted present value of zero-emission vehicle capital installments minus the discounted value of installments for an analogous combustion vehicle in the same category meeting applicable EU standards. The reference comparison excludes operating expenses such as energy, insurance and maintenance; the subsidy itself is limited to the initial fee.

The current programme and agreement use discounted capital-payment comparison; final calculation follows the programme, application documents and negotiated agreement.

Eligible costPurchase form only.

For a purchase, the programme defines eligible cost as the new zero-emission vehicle’s acquisition price, shown on its VAT invoice, compared against the cost of an analogous non-zero-emission vehicle in the same category meeting applicable EU standards; the grant percentage applies to eligible costs less the reference-investment cost. The reference vehicle must match intended purpose/equipment and its purchase-price comparison is net of VAT.

The programme’s intensity calculation base is eligible vehicle cost minus the relevant reference-investment cost; it is not the full EV price.

Eligible costPurchase and lease forms.

VAT is eligible only when the financed vehicle will not be used for any activity subject to VAT taxation.

Exact programme-specific VAT rule for the financed vehicle; no broader generic VAT recovery statement is implied.

Funding intensity, maximumExact N2/N3 zero-emission vehicle programme; leasing transaction; enterprise-size category is defined by Annex I to EU Regulation 651/2014.

30 percent of eligible costs after subtracting reference-investment cost

Maximum rate for large enterprise; only applies to leasing form and to programme-defined eligible cost less the reference investment. Separately limited by the per-vehicle grant ceiling.

Funding intensity, maximumExact N2/N3 zero-emission vehicle programme; leasing transaction; enterprise-size category is defined by Annex I to EU Regulation 651/2014.

50 percent of eligible costs after subtracting reference-investment cost

Maximum rate for medium enterprise; only applies to leasing form and to programme-defined eligible cost less the reference investment. Separately limited by the per-vehicle grant ceiling.

Funding intensity, maximumExact N2/N3 zero-emission vehicle programme; leasing transaction; enterprise-size category is defined by Annex I to EU Regulation 651/2014.

60 percent of eligible costs after subtracting reference-investment cost

Maximum rate for micro or small enterprise; only applies to leasing form and to programme-defined eligible cost less the reference investment. Separately limited by the per-vehicle grant ceiling.

Funding intensity, maximumExact N2/N3 zero-emission vehicle programme; purchase transaction; enterprise-size category is defined by Annex I to EU Regulation 651/2014.

30 percent of eligible costs after subtracting reference-investment cost

Maximum rate for large enterprise; only applies to purchase form and to programme-defined eligible cost less the reference investment. Separately limited by the per-vehicle grant ceiling.

Funding intensity, maximumExact N2/N3 zero-emission vehicle programme; purchase transaction; enterprise-size category is defined by Annex I to EU Regulation 651/2014.

50 percent of eligible costs after subtracting reference-investment cost

Maximum rate for medium enterprise; only applies to purchase form and to programme-defined eligible cost less the reference investment. Separately limited by the per-vehicle grant ceiling.

Funding intensity, maximumExact N2/N3 zero-emission vehicle programme; purchase transaction; enterprise-size category is defined by Annex I to EU Regulation 651/2014.

60 percent of eligible costs after subtracting reference-investment cost

Maximum rate for micro or small enterprise; only applies to purchase form and to programme-defined eligible cost less the reference investment. Separately limited by the per-vehicle grant ceiling.

• Appendix 2: N2/N3 programme call notice

  gov.pl

• Regulations for continuous call, N2 and N3 vehicle programme

  gov.pl

• Current NFOŚiGW model grant agreement, version linked 7 September 2026

  gov.pl

• Official NFOŚiGW N2/N3 programme page, current captured view

  gov.pl

• Official NFOŚiGW schedule, current captured view

  gov.pl

• Priority programme: purchase or lease of zero-emission N2 and N3 vehicles

  gov.pl

• Official NFOŚiGW N2/N3 call announcement

  gov.pl

• Official ELI text of Ministerial public-aid regulation, Dz.U. 2024 poz. 198

  eli.gov.pl

• Appendix 1: required documents and applicant declarations

  gov.pl

Opens

30 May 2025

Provider

NFOŚiGW · Poprawa jakości powietrza

Source

gov.pl

Checked

24 Oct 2026

Review status

Partial review

Independent QA

No published hold

Reviewed

23 Oct 2026