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Changes in car tax settlements from 2026 – it is worth speeding up the decision to purchase

  • Writer: Paweł Gorzelec
    Paweł Gorzelec
  • Aug 4
  • 2 min read

Updated: Aug 6

A passenger car is an essential tool in almost every business – regardless of whether the entrepreneur uses their own vehicle or leases or rents it. Businesses are familiar with the current rules regarding tax-deductible cost limits, but as of January 2026, changes may be introduced that may prove less favorable.

How is it now?

Current regulations clearly define the limits that entrepreneurs can include as tax-deductible costs:

  • PLN 225,000 – for electric and hydrogen cars,

  • PLN 150,000 – for other passenger cars.

The same limits apply to depreciation, leasing and rental payments.

What will change from 2026?

From the new year, there will be three different limits:

  • PLN 225,000 – electric and hydrogen-powered cars,

  • PLN 150,000 – combustion cars with CO₂ emissions below 50 g/km introduced by the end of 2025,

  • PLN 100,000 – combustion cars with CO₂ emissions equal to or higher than 50 g/km.

The new limits will cover both depreciation and leasing installments, which may mean a significant reduction in tax benefits for entrepreneurs using combustion cars.

Why is it worth speeding up your car purchase?

Purchasing a car and entering it into the fixed asset register in 2025 will allow businesses to maintain the current, more favorable limits. However, it's important to remember that tax authorities may scrutinize purchases made at the end of the year or without a legitimate business need, treating them as tax schemes, which may require additional reporting.


Data on vehicle CO₂ emissions will come from the Central Vehicle Register (CEPiK), so it is worth making sure what parameters the chosen car meets.

Applications for entrepreneurs

The changes are intended to encourage the use of electric vehicles, but for many companies, especially smaller ones, purchasing or leasing an electric vehicle remains a significant financial burden. Businesses planning to invest in a car should seriously consider the decision as early as 2025 – starting next year, cost optimization will become more difficult.


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