{"id":5876,"date":"2025-09-16T19:23:30","date_gmt":"2025-09-16T17:23:30","guid":{"rendered":"https:\/\/akwdev.proop.pl\/bez-kategorii\/lower-limits-on-depreciation-and-car-leasing-costs-from-2026-what-you-need-to-know\/"},"modified":"2025-09-24T01:32:41","modified_gmt":"2025-09-23T23:32:41","slug":"lower-limits-on-depreciation-and-car-leasing-costs-from-2026-what-you-need-to-know","status":"publish","type":"post","link":"https:\/\/www.akwadrat.info.pl\/en\/news\/lower-limits-on-depreciation-and-car-leasing-costs-from-2026-what-you-need-to-know\/","title":{"rendered":"Lower limits on depreciation and car leasing costs from 2026 \u2013 what you need to know"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

The Ministry of Finance has confirmed that new, more restrictive limits on the depreciation and leasing costs of company (and corporate) cars, based on the vehicle’s CO\u2082 emissions, will come into effect on January 1, 2026.<\/strong> These changes could significantly impact the costs of running a business for many businesses. Below, you’ll find key information and tips on how to prepare. <\/p>

What exactly is changing<\/h2>

Depreciation deduction limits<\/h3>
  • Electric or hydrogen-powered cars<\/strong>
    Depreciation limit: PLN 225,000<\/strong>
    For \u201cgreen\u201d vehicles, the limit remains unchanged. <\/li>
  • Combustion or hybrid cars<\/strong> (CO\u2082 emissions< 50 g\/km)<\/em>
    Depreciation limit: PLN 150,000<\/strong>
    For low emission cars (< 50 g CO\u2082\/km) the limit is PLN 150,000. <\/li>
  • Other cars<\/strong> (CO\u2082 emissions \u2265 50 g\/km)<\/em>
    Depreciation limit: PLN 100,000<\/strong>
    For cars with higher emissions, the limit is reduced to PLN 100,000. <\/li> <\/ul>

    Leasing, rental, lease and similar agreements<\/h3>

    Similar limits will apply to leasing installments, rent or lease payments (excluding insurance premiums).<\/p>

    Exceptions \u2013 \u201cgreen\u201d vehicles<\/h3>

    For electric and hydrogen-powered cars, the limit of PLN 225,000 remains \u2013 both for depreciation and leasing.<\/p>

    Consequences for entrepreneurs<\/h2>

    Higher tax costs<\/h3>

    Part of the value of combustion vehicles may not be included in the costs of obtaining income, which will increase the tax base (PIT or CIT).<\/p>

    Impact on leasing and fleet plans<\/h3>

    Companies that enter a car into the fixed asset register before January 1, 2026, will benefit from the current (higher) limits.<\/p>

    Incentive for low- or zero-emission vehicles<\/h3>

    The new regulations are pro-ecological in nature and reward the modernization of the fleet towards low or zero emission.<\/p>

    Doubts and risks<\/h2>

    Lease agreements concluded before 2026<\/h3>

    It is not fully clear whether the new limits will cover contracts signed earlier but settled after January 1, 2026.<\/p>

    Unequal treatment of entrepreneurs<\/h3>

    Depending on the form of vehicle use (leasing, ownership, rental), CO\u2082 emissions and accounting method, costs can vary significantly.<\/p>

    What is worth doing now?<\/h2>

    1. Check the fleet<\/h3>
    • CO\u2082 Emissions Audit:<\/strong> Assess which vehicles qualify for more favourable limits (< 50 g CO\u2082\/km) and analyze the possible purchase of new cars. <\/li> <\/ul>

      2. Speed up your purchasing or leasing decisions<\/h3>
      • Time window until the end of 2025:<\/strong> if you plan to purchase a combustion car, finalize the transaction before December 31, 2025, to benefit from the existing limits. <\/li> <\/ul>

        3. Calculate full costs<\/h3>
        • TOC \u2013 Total Cost of Ownership:<\/strong> take into account not only the purchase price, but also operating costs, depreciation, taxes and any environmental fees. <\/li> <\/ul>

          4. Consult a tax advisor<\/h3>
          • Interpretations and documentation:<\/strong> While the regulations are in place, the details may be subject to further refinement. It’s worth staying in touch with an expert. <\/li> <\/ul>

            Summary<\/h2>

            New limits on company car depreciation and leasing costs will come into effect on January 1, 2026. Companies using combustion-engine vehicles will experience higher tax burdens, while investments in low- or zero-emission vehicles will continue to receive preferential treatment. If you run a business and are planning to buy a car or replace your fleet, now is the perfect time to make a decision. <\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

            New, more restrictive limits on company car depreciation and leasing costs, based on CO\u2082 emissions, will come into effect on January 1, 2026: PLN 225,000 for electric\/hydrogen cars, PLN 150,000 for low-emission (<50 g\/km), and PLN 100,000 for other vehicles. Companies should consider early purchases or switching to low- and zero-emission vehicles to reduce their future tax burden. <\/p>\n","protected":false},"author":1,"featured_media":5870,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[115],"tags":[],"class_list":["post-5876","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/posts\/5876","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/comments?post=5876"}],"version-history":[{"count":2,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/posts\/5876\/revisions"}],"predecessor-version":[{"id":6512,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/posts\/5876\/revisions\/6512"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/media\/5870"}],"wp:attachment":[{"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/media?parent=5876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/categories?post=5876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/tags?post=5876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}