Until the end of 2025, current rules apply for deducting expenses related to the purchase and leasing of passenger cars used in business activities.
From January 1, 2026, regulations limiting the deductibility of expenses for company cars with combustion engines will come into force. They will cover both depreciation of vehicles classified as fixed assets and fees from leasing or rental.
For electric and hydrogen vehicles, existing limits remain unchanged.
New rules will tie depreciation, leasing, and rental costs to the CO₂ emission level of the vehicle:
- PLN 225,000 – for electric passenger cars (Art. 2(12) of the Electromobility Act of 11.01.2018) and hydrogen-powered vehicles (Art. 2(15) of the same act)
- PLN 150,000 – for combustion engine passenger cars with CO₂ emissions below 50 g/km (based on Central Vehicle Register data)
- PLN 100,000 – for combustion engine passenger cars with CO₂ emissions of 50 g/km or more
The new CO₂ emission limit of 50 g/km is very restrictive. It is important to note that most modern hybrid and plug-in hybrid vehicles exceed this threshold.
This article is for informational and educational purposes only. It does not constitute tax advice.
