As of 1 January 2026, significant changes have come into force regarding depreciation limits and operating lease costs for passenger cars used in business activities.
The new regulations introduce differentiated tax cost limits based on the vehicle’s CO₂ emission levels, as part of a broader policy aimed at promoting electromobility and reducing emissions.
New Tax Limits Based on CO₂ Emissions
From 2026, the maximum amount that a business may recognise as a tax-deductible cost for the depreciation or leasing of a passenger car will depend on the type of vehicle:
- Zero-emission vehicles (electric or hydrogen) → Deduction limit: PLN 225,000 (unchanged compared to current rules).
- Low-emission vehicles (CO₂ emissions below 50 g/km) → Deduction limit: PLN 150,000 (unchanged).
- High-emission vehicles (CO₂ emissions ≥ 50 g/km) → New, reduced limit of PLN 100,000 for both depreciation and leasing costs.
This change significantly reduces tax benefits associated with the use of combustion-engine vehicles in business, while encouraging investment in electric and low-emission vehicles.
Transitional Rules – Depreciation vs. Leasing
The transitional provisions are of particular importance for taxpayers.
Passenger cars entered into the fixed assets register before 1 January 2026 will retain the current, more favourable depreciation limits (PLN 150,000 or PLN 225,000, depending on the type of vehicle).
However, no equivalent protection has been предусмотр for operating lease agreements.
This means that there is no explicit confirmation whether leasing contracts concluded before 2026 will continue to benefit from the current tax limits.
In practice, there is a risk that the new, lower limits will also apply to lease instalments paid after 1 January 2026, even if the lease agreement was signed earlier.
This issue has already been raised with the Ministry of Finance, but an official position has not yet been published.
Changes in the Tax Treatment of Company Cars – What Should Businesses Do?
In light of the upcoming changes, it is advisable to review the financing strategy for the company fleet already now:
- For high-emission vehicles, it may be beneficial to purchase the car and include it in the fixed assets register before the end of 2025, in order to retain the higher depreciation limits.
- When entering into new leasing agreements, companies should carefully assess the impact of the new regulations on the total tax cost and the risk of being subject to the lower deduction limits.
- It is worth reviewing the overall fleet financing structure — combining leasing, direct purchases and low-emission vehicles may help optimise tax costs.
- Ongoing monitoring of Ministry of Finance communications remains crucial, as the interpretation of the transitional rules may directly affect the tax treatment of lease instalments from 2026 onward.
Summary
The introduction of CO₂-based tax limits represents a significant change in the tax treatment of company cars in Poland.
While the reform supports environmental objectives, it also brings greater complexity and tax uncertainty, particularly in the area of operating leases.
At BPiON, we support businesses in adapting to the new tax landscape by combining expert accounting, payroll and compliance expertise.
This enables our clients to make informed financial decisions, remain compliant with regulations and optimise their tax burden.
