Please be advised that, as of 1 January 2026, new regulations will come into effect regarding the deductible limits on passenger car leasing and depreciation expenses for tax purposes. The changes have been introduced under the Act of 2 December 2021 to amend the Electromobility and Alternative Fuels Act and certain other legislation.

The current deduction limits on passenger car leasing and depreciation expenses are as follows (per car):

  • PLN 225,000 for passenger cars that are electric vehicles or hydrogen-fuelled vehicles,
  • PLN 150,000 for other passenger cars.

On 1 January 2026, these limits will change to ones that depend on engine carbon emissions from motor cars. In accordance with the CIT Act, the new limits will be as follows (per car):

  • PLN 225,000 for passenger cars that are electric vehicles or hydrogen-fuelled vehicles (no change),
  • PLN 150,000, if engine carbon emissions from the passenger car, based on data from the central vehicles register, are less than 50 g per kilometre,
  • PLN 100,000, if engine carbon emissions from the passenger car, based on data from the central vehicles register, are 50 g or more per kilometre.

In accordance with Article 30 of the Act of 2 December 2021, any vehicles recorded by taxpayers in their fixed assets registers before entry into force of the new regulations will continue to be governed by the old law. Accordingly, there will be no change of deduction limits for such vehicles, with the previous ones still being relevant as before.

Note also that the government are not working to ensure that old limits would continue to apply with respect to business cars used under lease, rental or similar contracts entered into before 1 January 2026.

If this issue pertains to your business and you are interested in our assistance, do not hesitate to contact us.

This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.