New limits on car leasing from 1 January 2026 – what does an entrepreneur need to know?

New regulations will come into effect on January 1, 2026, significantly limiting the deductibility of passenger car lease payments as tax-deductible expenses. Although the change was announced several years ago, it's only now that businesses will truly feel the consequences of the new limits.

Importantly, entering into a leasing agreement in 2025 does not entitle you to settle your installments under the old rules . This means that companies planning operational leasing "in advance" must take into account the new limits starting with the first installment paid in 2026.

Taxpayers can only deduct the capital portion of the lease payment as expenses, and this is in proportion to the car's value. Starting in 2026, this proportion will be calculated based on new limits:

• PLN 225,000 – electric and hydrogen cars,

• PLN 150,000 – combustion cars with CO₂ emissions < 50 g/km,

• PLN 100,000 – combustion cars with CO₂ emissions ≥ 50 g/km.

In practice, this means that the higher the value of the car, the smaller part of the installment will be included in tax costs.

Lack of protection of acquired rights – what should you watch out for?

The transitional provisions do not provide for any exception for leases concluded in 2025. This means that:

• installments paid until December 31, 2025 are still subject to the old limits,

• Installments paid from 1 January 2026 – even those resulting from the same contract – will be settled according to the new rules.

The only exception applies to cars entered into the fixed asset register by December 31, 2025 – these retain the old limits throughout the depreciation period. However, this does not apply to operating leases.

The KIS director confirms the position: what counts is the date of incurring the cost, not the date of the contract

The individual interpretation of the National Tax Information Office of 15 October 2025 (0111-KDIB1-1.4010.474.2025.1.MF) clearly confirms the approach of the tax authorities.

The example described in the interpretation concerned a company that:

• in November 2025, it planned to conclude an operational lease for a car worth over PLN 150,000,

• the car had CO₂ emissions above 50 g/km,

• the company wanted to apply the current limit of PLN 150,000 also in 2026.

The KIS director deemed the company's position incorrect. He emphasized that the legislature had provided a four-year vacatio legis to allow companies to prepare for the transition to a low-emission fleet.

Practical example

The taxpayer concludes a lease in November 2025 for a combustion car: value: PLN 190,000, CO₂ emissions: 100 g/km

Until December 31, 2025: Limit: PLN 150,000 Proportion: 150,000 / 190,000 = 78.95%

From 1 January 2026: Limit: PLN 100,000 Proportion: 100,000 / 190,000 = 52.63%

The difference is very significant – it practically “cuts” almost half of the costs that can be recorded.

What does this mean for entrepreneurs?

• a lease concluded in 2025 does not protect against lower limits in 2026 ,

• combustion cars with higher CO₂ emissions will be hit hardest by the tariffs,

• entrepreneurs should calculate the profitability of leasing vs. purchase or depreciation,

• Companies planning to lease a high-end car must take into account a significant increase in non-deductible costs.

Legal basis:

• Article 23, paragraph 1, item 47a, Article 23, paragraph 5e of the Personal Income Tax Act of 26 July 1991 (consolidated text: Journal of Laws of 2025, item 163, as amended)

• Article 16, paragraph 1, item 49a, Article 16, paragraph 5e of the Corporate Income Tax Act of 15 February 1992 (consolidated text: Journal of Laws of 2025, item 278, as amended)

• Article 3, Article 4, Article 41 point 4 of the Act of December 2, 2021, amending the Act on electromobility and alternative fuels and certain other acts (Journal of Laws of 2021, item 2269, as amended)