Truck cost per km in 2027: a budget template for European hauliers

There is no single truck cost per km 2027 figure for Europe, so build yours from five blocks: driver, diesel, tolls, vehicle and maintenance, and insurance and overhead. For the example truck below (a Poland-based Euro VI 40 t tractor-trailer driving 11,000 km per month), the blocks add up, on 2027 law and announced inputs plus 2026 diesel and toll rates, to about 1.28 to 1.49 EUR per km, before employer contributions, insurance and overhead. Several inputs change on 2027-01-01: the Polish minimum wage rises to 4,950 PLN , the German one to 14.60 EUR per hour , and the Dutch truck charge to an announced 0.206 EUR per km . The German diesel tax cut and the EU METSAF fuel aid both end on 2026-12-31.

Every number below carries one label: law, announced, 2026 rate, benchmark or your input. Nothing is a forecast. For a broader view of running costs, see our operating cost per km guide .

What are the assumptions behind this truck cost per km 2027 example?

The example is a bilateral Polish operation: Poland to the Netherlands via Germany, with no cabotage (domestic carriage by a foreign haulier) and no cross-trade leg, so no driver posting applies. Change each assumption to match your fleet.

• Vehicle and distance: Euro VI tractor-trailer, 40 t, 5 axles, 11,000 km per month, 20 days per month abroad.
• Toll split: 2,000 km on Polish motorways and expressways, 6,000 km in Germany, 2,000 km in the Netherlands, 1,000 km untolled.
• Fuel: all bought in Poland at 1.45 EUR per litre net of VAT, with a German-refuelling sensitivity at 1.93 EUR per litre net.
• Consumption: 33 L per 100 km, an ICCT test average on a 2018 baseline. Loaded 40 t long haul runs from about 30 to 38 L per 100 km.
• Currency: 4.3990 PLN per EUR, the ECB euro reference rate of 2026-11-04.

All amounts are net of VAT. A transport firm normally recovers input VAT, so VAT does not belong in a cost-per-km budget.

How much should you budget for the driver in 2027?

For the example, the driver block is 2,325 EUR per month before employer social contributions: 1,125 EUR of base pay plus up to 1,200 EUR of per-day allowances.

The base pay is the Polish statutory minimum of 4,950 PLN gross from 2027-01-01, published in Dziennik Ustaw 2026, item 1213 on 2026-09-15. At 4.3990 that is about 1,125 EUR. The 2026 minimum is 4,806 PLN, so the rise is 144 PLN (3.0%), roughly 33 EUR per month. Our 2027 minimum wage guide covers other countries.

The allowances follow Polish rules in force since August 2023 (Act of 2023-07-28, Dz.U. 2023, item 1523). A driver in international transport is not on a business trip, so the old 49 EUR German diet does not apply. Up to 20 EUR per day abroad is free of personal income tax, and up to 60 EUR per day abroad is free of ZUS contributions. The ZUS-free part applies only if monthly income exceeds the average wage, and the ZUS base never falls below that average. Over 20 days abroad, up to 400 EUR is PIT-free and up to 1,200 EUR is ZUS-free. The example uses the full 1,200 EUR, which is a ceiling, so replace it with what your contracts pay.

Check the average-wage condition. A podatki.biz article of 2026-09-11 reports a 2027 budget draft of 10,033 PLN for the average wage (a draft). The example income is 4,950 PLN plus 1,200 EUR (about 5,279 PLN), or about 10,229 PLN, which clears the draft by a narrow margin. Ask your payroll provider to confirm.

Employer social contributions are your input. We could not verify a current employer rate, so this post states none.

As a benchmark, a survey of 777 self-reported Polish international drivers found a median of about 9,100 PLN net per month, or about 2,069 EUR, reported by trans.info on 2026-01-23 . That is 2026 net pay, while the example is a gross floor plus allowances, so the two are not like-for-like. A DE-NL load or any other cross-trade or cabotage leg would be posted under Directive (EU) 2020/1057, and the host-state minimum would apply on those days.

How much should you budget for diesel in 2027?

For the example, diesel costs 5,263.50 EUR per month, or 0.479 EUR per km, at Polish pump prices from late October 2026. This is a 2026 price. Nobody can honestly forecast the 2027 pump price today.

The prices come from the EU Weekly Oil Bulletin, in force on 2026-10-26 and published on 2026-10-29, as shown on our Polish fuel page and cross-checked against the fuel-prices.eu weekly table for the same date. Including taxes, diesel cost 1.78 EUR per litre in Poland (23% VAT), 2.30 EUR in Germany (19%) and 2.47 EUR in the Netherlands (21%). Net of VAT that is 1.45, 1.93 and 2.04 EUR per litre. The EU average was 2.146 EUR per litre.

The formula is net price x consumption / 100. Here: 11,000 km x 33 L / 100 = 3,630 L per month. Then 3,630 L x 1.45 EUR = 5,263.50 EUR, and 5,263.50 / 11,000 = 0.479 EUR per km.

Where you refuel moves the answer. The same 3,630 L bought in Germany at 1.93 EUR net would cost 7,005.90 EUR (0.637 EUR per km), which is 1,742.40 EUR more per month. Every 0.10 EUR per litre changes the monthly bill by 363 EUR, or 0.033 EUR per km.

Two risks sit on this block. Polish diesel fell from 2.060 to 1.790 EUR per litre between 2026-09-28 and 2026-10-19 (fuel-prices.eu), and the cause is unknown. The German energy-tax cut of 0.1404 EUR per litre ends on 2026-12-31 (Bundestag, 2026-09-25); as a scenario only, German net diesel would move from about 1.93 to about 2.07 EUR per litre. EU METSAF fuel-cost aid also runs until 2026-12-31 with no extension announced by the European Commission. Our METSAF expiry explainer has the details.

How much will tolls cost per km in 2027?

For the example, tolls come to 2,754 EUR per month, an average of 0.250 EUR per km over all 11,000 km. The status differs by country.

• Germany: 0.348 EUR per km for a Euro VI 40 t, 5 axle truck in CO2 class 1 (0.155 infrastructure + 0.023 air + 0.012 noise + 0.158 CO2), under BFStrMG Annex 1 , fetched 2026-11-05. This is the 2026 rate; we found no 2027 change, so check BALM or Toll Collect before finalising.
• Poland: 0.56 PLN per km on motorways and expressways, or 0.127 EUR, valid from 2026-02-01 per the KAS notice of 2026-01-20 . This is the 2026 rate; the 2027 rate is not yet set.
• Netherlands: 0.206 EUR per km for Euro 6 diesel trucks over 32,000 kg from 2027-01-01, announced by RDW on 2026-08-20 . Official amounts are still pending.

The arithmetic: Poland 2,000 km x 0.127 = 254 EUR; Germany 6,000 km x 0.348 = 2,088 EUR; Netherlands 2,000 km x 0.206 = 412 EUR. The total is 254 + 2,088 + 412 = 2,754 EUR, and 2,754 / 11,000 = 0.250 EUR per km.

The Dutch line is the one that moves. The 22.3% discount (0.156 EUR per km) ends on 2026-12-31, so 0.206 EUR is 32% above the discounted rate, which adds 100 EUR per month on 2,000 Dutch km. Our 2027 toll changes overview lists other countries.

What do vehicle, maintenance and overhead cost per km?

These blocks are your input. The ranges below only give the table a shape.

• Vehicle: a new Euro VI tractor-trailer at 130,000 to 180,000 EUR over 5 years and 500,000 km gives 0.26 to 0.36 EUR per km (130,000 / 500,000 and 180,000 / 500,000). This is our arithmetic on vendor data and assumes the truck is fully depreciated. At 11,000 km per month a truck reaches 500,000 km in about 45 months, so adjust the write-off period to your mileage, or enter your actual lease cost.
• Maintenance and tyres: sources conflict. ICCT puts maintenance at about 0.185 EUR per km for a diesel tractor-trailer (April 2026), while a vendor benchmark gives 0.08 to 0.12 EUR per km for maintenance plus tyres. The budget carries the full range, 0.08 to 0.185 EUR per km.
• Insurance and overhead: enter your own monthly figures; we found no dated 2026 Polish source.

What is the total truck cost per km 2027 for the example truck?

The example truck costs 14,082.50 to 16,337.50 EUR per month, or 1.280 to 1.485 EUR per km, excluding employer contributions, insurance and overhead. The range exists because vehicle and maintenance are ranges.

Low end: 2,325 + 5,263.50 + 2,754 + 2,860 + 880 = 14,082.50 EUR. High end: 2,325 + 5,263.50 + 2,754 + 3,960 + 2,035 = 16,337.50 EUR. Per km, 0.211 + 0.479 + 0.250 = 0.940 EUR, so the totals are 0.940 + 0.260 + 0.080 = 1.280 and 0.940 + 0.360 + 0.185 = 1.485 EUR.

If all fuel were bought in Germany at 1.93 EUR net, both totals rise by 1,742.40 EUR, to 15,824.90 to 18,079.90 EUR per month, or 1.439 to 1.644 EUR per km. Add your employer contributions, insurance and overhead before you set any price.

How do you turn cost per km into a break-even rate?

Divide the total monthly cost by the loaded km only, because loaded legs must pay for empty running. The formula is cost per loaded km = total monthly cost / loaded km.

Eurostat reports empty running at 21.6% of EU vehicle-km in 2024. Treat that as an example only, since your lanes and backhaul may differ a lot. At a 21.6% empty share the example truck has 11,000 x (1 - 0.216) = 8,624 loaded km. Using the partial totals from the table: 14,082.50 / 8,624 = 1.633 EUR per loaded km, and 16,337.50 / 8,624 = 1.894 EUR per loaded km. That is the break-even before employer contributions, insurance, overhead and margin.

The free freight calculator needs no signup, takes distance as a manual entry and outputs cost per loaded km, cost per empty km and break-even per km. Its toll figures cover 23 countries at official 2026 tariffs, net of VAT, as planning averages, so overwrite the Dutch rate with 0.206 EUR for 2027. Leave its optional ETS2 line off, because the Commission dates ETS2 to 2028. Use it as a cross-check against your own records.

What changes on 2027-01-01 for a European haulier's budget?

Two inputs change by law, one by announcement, and two measures expire on 2026-12-31.

• Law, 2027-01-01: the Polish minimum wage rises from 4,806 PLN to 4,950 PLN.
• Law, 2027-01-01: the German minimum wage rises from 13.90 EUR to 14.60 EUR per hour, applying to posted days in Germany.
• Announced, 2027-01-01: the Dutch truck charge for Euro 6 trucks over 32 t becomes 0.206 EUR per km; official amounts are pending.
• Draft: the Polish average-wage reference for the ZUS base is 10,033 PLN in the 2027 budget draft.
• Expires 2026-12-31: the German diesel energy-tax cut and EU METSAF fuel aid.
• Not changing or not set: no 2027 change found for the German toll, and the Polish e-TOLL rate for 2027 is not yet published.
• ETS2: the European Commission says ETS2 will become fully operational in 2028 (page updated 2026-09-02). A 2027 budget therefore carries no ETS2 diesel surcharge.

Frequently asked questions

Is truck cost per km higher in 2027 than in 2026?

This post cannot say for the whole cost, because it does not forecast diesel and some rates are not yet set. The known changes push up specific lines: the Polish wage floor rises 3.0% and the Dutch toll is 32% above its discounted 2026 rate. The German toll shows no 2027 change in the sources we found.

Which cost block rises most on 2027-01-01?

Of the known increases, the Dutch toll adds most for the example truck at 100 EUR per month, against about 33 EUR on the Polish wage floor. Diesel is the largest block at 5,263.50 EUR and the most exposed to change. For German refuelling, the tax cut ending would be worth roughly 500 EUR per month in the scenario above (3,630 L x about 0.14 EUR), but that is a scenario only.

Should the budget include VAT?

No. Use net-of-VAT prices, as this post does. Transport firms normally recover input VAT.

How do I split loaded and empty km?

Take your trip records for the last quarter and divide empty km by total km. The Eurostat figure of 21.6% for the EU in 2024 is only a starting benchmark.

Does ETS2 add to diesel in 2027?

No. The European Commission says ETS2 will become fully operational in 2028, so a 2027 budget should carry no ETS2 diesel surcharge.

Where do I get the 2027 Polish toll rates?

They are not published yet. The valid rate is the 2026 one from the KAS notice of 2026-01-20, 0.56 PLN per km on motorways and expressways.

Copy the table, replace the example inputs with your own, and read off your break-even per loaded km. Then cross-check it in the free freight calculator .