{"id":23860,"date":"2026-05-06T14:57:13","date_gmt":"2026-05-06T12:57:13","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=23860"},"modified":"2026-07-15T12:56:16","modified_gmt":"2026-07-15T10:56:16","slug":"stawka-kilometrowki-w-2026-ile-wynosi-i-jak-ja-rozliczyc","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/stawka-kilometrowki-w-2026-ile-wynosi-i-jak-ja-rozliczyc","title":{"rendered":"Stawka kilometr\u00f3wki w 2026 \u2013 ile wynosi i jak j\u0105 rozliczy\u0107?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23860\" class=\"elementor elementor-23860\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-92e73aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"92e73aa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3650a18\" data-id=\"3650a18\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-03a1bf8 elementor-widget elementor-widget-text-editor\" data-id=\"03a1bf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Rosn\u0105ce koszty utrzymania samochod\u00f3w oraz ceny paliwa sprawiaj\u0105, \u017ce coraz wi\u0119cej os\u00f3b zwraca uwag\u0119 na to, jak wygl\u0105da <\/span><b>stawka kilometr\u00f3wki w 2026 roku<\/b><span style=\"font-weight: 400;\"> i czy pozwala ona realnie pokry\u0107 wydatki zwi\u0105zane z u\u017cytkowaniem pojazdu w celach s\u0142u\u017cbowych. To zagadnienie jest szczeg\u00f3lnie wa\u017cne dla pracownik\u00f3w wykorzystuj\u0105cych prywatne auto w pracy. W praktyce kilometr\u00f3wka mo\u017ce by\u0107 korzystnym rozwi\u0105zaniem, ale tylko wtedy, gdy jest w\u0142a\u015bciwie stosowana i rozliczana zgodnie z obowi\u0105zuj\u0105cymi przepisami. Przeczytaj artyku\u0142 i sprawd\u017a, <\/span><b>jaka jest stawka kilometr\u00f3wki w 2026 roku i jak j\u0105 rozliczy\u0107<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b07dab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b07dab\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3fe9234\" data-id=\"3fe9234\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6fe0f7f elementor-widget elementor-widget-heading\" data-id=\"6fe0f7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Na czym polega kilometr\u00f3wka i kto mo\u017ce z niej korzysta\u0107?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a19ebac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a19ebac\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f0066c4\" data-id=\"f0066c4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3843d18 elementor-widget elementor-widget-text-editor\" data-id=\"3843d18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Stawka kilometr\u00f3wki to okre\u015blona przepisami kwota zwrotu koszt\u00f3w za ka\u017cdy kilometr przejechany prywatnym pojazdem w celach s\u0142u\u017cbowych<\/b><span style=\"font-weight: 400;\">. Mechanizm ten pozwala zrekompensowa\u0107 wydatki zwi\u0105zane z eksploatacj\u0105 auta, takie jak paliwo, zu\u017cycie cz\u0119\u015bci czy serwis. Z rozwi\u0105zania tego korzystaj\u0105 przede wszystkim pracownicy odbywaj\u0105cy podr\u00f3\u017ce s\u0142u\u017cbowe i osoby pracuj\u0105ce na podstawie um\u00f3w cywilnoprawnych. Dotyczy to r\u00f3wnie\u017c przedsi\u0119biorc\u00f3w wykorzystuj\u0105cych prywatny samoch\u00f3d w dzia\u0142alno\u015bci gospodarczej. Kluczowe znaczenie ma tutaj fakt, \u017ce pojazd nie stanowi maj\u0105tku firmy, lecz jest u\u017cywany okazjonalnie do cel\u00f3w zawodowych.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e39a20a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e39a20a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-35846a9\" data-id=\"35846a9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-403f45d elementor-widget elementor-widget-heading\" data-id=\"403f45d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ile wynosi stawka kilometr\u00f3wki w 2026 roku dla samochod\u00f3w osobowych?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fccef3 elementor-widget elementor-widget-spacer\" data-id=\"5fccef3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9beff49 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9beff49\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-24806ee\" data-id=\"24806ee\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5632258 elementor-widget elementor-widget-text-editor\" data-id=\"5632258\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Wysoko\u015b\u0107, jak\u0105 przyjmuje <\/span><b>stawka kilometr\u00f3wki w 2026 roku<\/b><span style=\"font-weight: 400;\">, uzale\u017cniona jest od rodzaju pojazdu oraz pojemno\u015bci silnika. <\/span><b>W przypadku samochod\u00f3w osobowych obowi\u0105zuj\u0105 dwie podstawowe stawki. To \u2013 0,89 z\u0142 za 1 km dla aut o pojemno\u015bci silnika do 900 cm\u00b3 oraz 1,15 z\u0142 za 1 km dla pojazd\u00f3w o wi\u0119kszej pojemno\u015bci.<\/b><span style=\"font-weight: 400;\"> R\u00f3\u017cnica ta wynika z koszt\u00f3w eksploatacyjnych, kt\u00f3re w przypadku wi\u0119kszych silnik\u00f3w s\u0105 zazwyczaj wy\u017csze. Oznacza to, \u017ce im wi\u0119kszy samoch\u00f3d, tym wy\u017cszy zwrot za ka\u017cdy przejechany kilometr. Co istotne, kwoty zawsze musz\u0105 mie\u015bci\u0107 si\u0119 w granicach okre\u015blonych przez przepisy.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0719a23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0719a23\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9f715dc\" data-id=\"9f715dc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e2bd196 elementor-widget elementor-widget-spacer\" data-id=\"e2bd196\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16b2521 elementor-widget elementor-widget-heading\" data-id=\"16b2521\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak obliczy\u0107 kilometr\u00f3wk\u0119?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fb5c9cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb5c9cd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-22ae70f\" data-id=\"22ae70f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5449dcd elementor-widget elementor-widget-text-editor\" data-id=\"5449dcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Aby poprawnie ustali\u0107 nale\u017cny zwrot, <\/span><b>stawka kilometr\u00f3wki w 2026<\/b><span style=\"font-weight: 400;\"> musi zosta\u0107 przemno\u017cona przez faktyczn\u0105 liczb\u0119 kilometr\u00f3w przejechanych w celach s\u0142u\u017cbowych. Kluczowe jest wi\u0119c rzetelne ustalenie dystansu oraz wyb\u00f3r w\u0142a\u015bciwej stawki dla danego pojazdu. Sam proces oblicze\u0144 jest stosunkowo prosty, jednak wymaga dok\u0142adno\u015bci i systematyczno\u015bci. Niezb\u0119dne jest r\u00f3wnie\u017c prowadzenie ewidencji przebiegu pojazdu, kt\u00f3ra dokumentuje wszystkie wyjazdy s\u0142u\u017cbowe i stanowi podstaw\u0119 do rozliczenia. Bez takiej ewidencji uzyskanie zwrotu koszt\u00f3w lub jego obrona przed organami podatkowymi mo\u017ce by\u0107 utrudniona.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f93c97 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f93c97\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1c67345\" data-id=\"1c67345\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9e81a69 elementor-widget elementor-widget-heading\" data-id=\"9e81a69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jakie dokumenty s\u0105 potrzebne przy rozliczaniu kilometr\u00f3wki w 2026 roku?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4535645 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4535645\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-093e132\" data-id=\"093e132\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-178eb34 elementor-widget elementor-widget-text-editor\" data-id=\"178eb34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Przy rozliczaniu koszt\u00f3w zwi\u0105zanych z u\u017cywaniem prywatnego pojazdu kluczowe znaczenie ma <\/span><b>stawka kilometr\u00f3wki, <\/b>ale r<span style=\"font-weight: 400;\">\u00f3wnie istotna jest odpowiednia dokumentacja. Podstaw\u0105 rozliczenia pozostaje ewidencja przebiegu pojazdu, kt\u00f3ra powinna dok\u0142adnie odzwierciedla\u0107 wszystkie przejazdy s\u0142u\u017cbowe. Dokument musi zawiera\u0107 informacje o trasie, celu podr\u00f3\u017cy, liczbie przejechanych kilometr\u00f3w, danych pojazdu i osoby z niego korzystaj\u0105cej. Rzetelne prowadzenie takiej ewidencji nie tylko umo\u017cliwia prawid\u0142owe obliczenie wydatk\u00f3w. Stanowi r\u00f3wnie\u017c zabezpieczenie w przypadku ewentualnej kontroli ze strony organ\u00f3w podatkowych.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6edbee3 elementor-widget elementor-widget-image\" data-id=\"6edbee3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2.jpg\" class=\"attachment-full size-full wp-image-21051\" alt=\"banner akademia skp 2\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2.jpg 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-768x162.jpg 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bf0d01 elementor-widget elementor-widget-spacer\" data-id=\"5bf0d01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-90cd8c2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"90cd8c2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-db43704\" data-id=\"db43704\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e19aed8 elementor-widget elementor-widget-heading\" data-id=\"e19aed8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Czy stawka kilometr\u00f3wki w 2026 ulegnie zmianie?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3895903 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3895903\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0a33e2c\" data-id=\"0a33e2c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ec912e elementor-widget elementor-widget-text-editor\" data-id=\"0ec912e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Czy <\/span><b>stawka kilometr\u00f3wki w 2026 roku<\/b><span style=\"font-weight: 400;\"> nad\u0105\u017ca za realnymi kosztami utrzymania samochodu? To pytanie zadaje sobie dzi\u015b wiele os\u00f3b korzystaj\u0105cych z prywatnych aut w celach s\u0142u\u017cbowych. W obliczu rosn\u0105cych cen paliwa, cz\u0119\u015bci i serwisu coraz cz\u0119\u015bciej pojawiaj\u0105 si\u0119 g\u0142osy, \u017ce obowi\u0105zuj\u0105ce stawki powinny zosta\u0107 zaktualizowane. Na ten moment nie ma jednak oficjalnych informacji o zmianach, co oznacza, \u017ce nadal obowi\u0105zuj\u0105 dotychczasowe warto\u015bci okre\u015blone w przepisach. Nie oznacza to jednak, \u017ce temat jest zamkni\u0119ty. Wr\u0119cz przeciwnie, sytuacja gospodarcza mo\u017ce wymusi\u0107 korekty w przysz\u0142o\u015bci, dlatego warto na bie\u017c\u0105co \u015bledzi\u0107 ewentualne decyzje ustawodawcy.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8f0ee1a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f0ee1a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d0b2b02\" data-id=\"d0b2b02\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36a4cef elementor-widget elementor-widget-heading\" data-id=\"36a4cef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Podsumowanie \u2013 co warto wiedzie\u0107 o kilometr\u00f3wce w 2026 roku?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ed3688 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ed3688\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd5e6c1\" data-id=\"fd5e6c1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e598de elementor-widget elementor-widget-text-editor\" data-id=\"4e598de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Stawka kilometr\u00f3wki w 2026 roku<\/b><span style=\"font-weight: 400;\"> nadal pozostaje jednym z najwa\u017cniejszych aspekt\u00f3w rekompensaty koszt\u00f3w u\u017cytkowania prywatnego auta w pracy. Niemniej jednak, jej prawid\u0142owe rozliczenie wymaga konsekwencji, dok\u0142adno\u015bci i znajomo\u015bci obowi\u0105zuj\u0105cych przepis\u00f3w. Dlatego warto traktowa\u0107 kilometr\u00f3wk\u0119 nie tylko jako formalno\u015b\u0107, ale jako realny element zarz\u0105dzania kosztami, kt\u00f3ry przy w\u0142a\u015bciwym podej\u015bciu pozwala unikn\u0105\u0107 niepotrzebnych strat i zapewnia pe\u0142n\u0105 zgodno\u015b\u0107 z przepisami.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-519c683 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"519c683\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ec7543\" data-id=\"6ec7543\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2557ac5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2557ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d8fb15 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d8fb15\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8adb8d9\" data-id=\"8adb8d9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2729aae elementor-widget elementor-widget-text-editor\" data-id=\"2729aae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Autor: Ewelina Mandziuk<\/span><\/strong><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Samodzielny specjalista ds. finansowo \u2013 prawnych<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-596840f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"596840f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e195651\" data-id=\"e195651\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ff4650 elementor-widget elementor-widget-heading\" data-id=\"7ff4650\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Przeczytaj r\u00f3wnie\u017c:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5245392 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5245392\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0033782\" data-id=\"0033782\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-980707a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"980707a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-obliczyc-podatek-dochodowy?highlight=2026\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jak obliczy\u0107 podatek dochodowy?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/skladka-zdrowotna-w-2026-roku-zmiany-dla-przedsiebiorcow?highlight=2026\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span 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