The article presents analysis of the road transport costs with regard to the types of vehicles. Discussed problem is important from the point of view of both the carrier and the company engaged in the organization of transport. The classification of costs in road transport significantly dependent on the types of used vehicle is presented. The factors affecting individual cost components with regard to the vehicles’ value, the permissible total weight, type of engine and fuel are defined. Selected components of the costs are enhanced by original analytic formulas with given examples of their values under fixed parameters of realized transport service. The participation of selected components of costs in total costs of transport and their impact on the costs of transportation are investigated. Considerations are illustrated by numerical example which examined road transport carried out in relation Mszczonów (PL) – Hamburg (DE) by one driver. Examined variants are based on vehicles meeting Euro standard III, IV, V and VI. As it was shown, the most cost-effective variant in discussed transport relation uses vehicles with highest emission standards.