25 November 2025

One-time depreciation in the enterprise

One-time depreciation in the enterprise. In corporate income tax and personal income tax, expenses for fixed assets (FA) and intangible assets (INP) are considered tax-deductible costs. The law provides the following options:

1. If the value of the fixed assets or intangible assets does not exceed PLN 10 000, it is not required to be recorded in the fixed assets register and can be included in the tax-deductible costs on a one-time basis. Expenditures incurred to acquire these assets are then tax-deductible costs in the month they are placed in service. Furthermore, depreciation charges are still permissible if the value of these assets does not exceed PLN 10 000.
2. Suppose the value of the fixed assets or intangible assets is at least PLN 10 000 and the useful life exceeds one year, then the cost is eligible for deduction from income as a tax-deductible cost. In that case, it must be recorded in the fixed assets and intangible assets register. Tax-deductible costs will include monthly depreciation deductions for these assets (based on one of the depreciation methods adopted for tax purposes).

Additionally, two exceptions to depreciation deductions are provided for fixed assets valued above PLN 10 000.

One-time depreciation up to a limit of PLN 100 000

The first option is: if the value of expenditures on fixed assets does not exceed PLN 100,000, a one-time depreciation deduction is available for brand-new fixed assets valued above PLN 10 000. If expenditures on brand-new fixed assets exceed the PLN 100 000 limit, the amount exceeding the limit will be subject to depreciation under general rules.

It should be noted that one-time depreciation up to the limit of PLN 100 000 is only available for fixed assets classified according to the Fixed Asset Classification (FAC) in groups 3-6 and 8, i.e.:

• Group 3 – Boilers and Power Machinery;
• Group 4 – General Purpose Machinery, Equipment, and Apparatus;
• Group 5 – Specialized Machinery, Equipment, and Apparatus;
• Group 6 – Technical Equipment;
• Group 8 – Tools, Instruments, Movable Property, and Equipment.

One-time depreciation applies only to brand-new fixed assets, excluding passenger cars and vehicles classified in group 7 of the FAC, as well as intangible assets.

Depreciation up to the limit of EUR 50 000

The second method applies to the EUR 50 000 limit for one-time depreciation of brand-new fixed assets. If the total value of fixed asset investments does not exceed EUR 50 000, taxpayers can also benefit from a one-time depreciation allowance – up to the limit.

It is also important to note that the EUR 50 000 limit is provided for:

• Taxpayers who commenced a business activity in a given tax year, provided that:
  • For CIT taxpayers: this cannot be the commencement of a business activity as a result of a transformation, merger, or division of taxpayers;
  • For PIT taxpayers: this cannot be the commencement of a business activity by a taxpayer who, in the year in which the activity commenced and also for the two years from the end of the year preceding the year in which the activity commenced, conducted a business activity independently or as a partner in a non-corporate company, or was conducted by the spouse of that person, provided that the spouses were jointly owned at that time.

Taxpayers with the status of small taxpayers (i.e., whose revenue, including VAT, did not exceed the equivalent of EUR 2 000 000 in the tax year – converted to Polish złoty).

In the case of one-time depreciation up to the limit of EUR 50 000, depreciation applies to fixed assets from groups 3-8 of the KŚT (excluding passenger cars and intangible assets).

Unlike depreciation up to the limit of PLN 100 000, in the case of the limit of up to EUR 50 000 for taxpayers starting a business, it is permissible to include one-time depreciation of fixed assets from group 7 of the KŚT (excluding passenger cars – passenger cars are not included in any of these limits).