8 September 2025

Passenger cars leasing – new limits in costs from 2026

The Ministry of Finance confirms that, as of January 1, 2026, taxpayer limits on depreciation and leasing of passenger cars will change. Although the current limits are low and inadequate in light of inflation, they will be further reduced from 2026.

Passenger cars leasing – what is the current situation?

According to the current regulations, the limits for deducting depreciation costs are:

• 225,000.00 PLN for electric and hydrogen-powered passenger cars,
• 150,000.00 PLN for other cars.

The limits apply to depreciation of fixed assets, operating leases, and rentals. These limits are effective until December 31, 2025.

What will it look like after the changes?

From 2026, the limits will be:

• 225,000.00 PLN for passenger cars with electric engines and hydrogen-powered passenger cars;
• 150,000.00 PLN for passenger cars with internal combustion engines that emit less than 50g of CO2 per kilometer;
• 100,000.00 PLN for passenger cars with internal combustion engines that emit at least 50g of CO2 per kilometer.

These changes aim to promote eco-friendly solutions among taxpayers – low-emission vehicles and those with electric or hydrogen-powered engines.

Last Chance for Purchases with the Old Limit

Due to the structure of the transitional provisions, the legislature has allowed taxpayers who decide to purchase a passenger car as part of their fixed asset deductions before the end of December 2025 to settle the related costs under the old, more favorable rules (applying the 150,000 PLN limit).

However, the situation is completely different for operating leases. According to information provided by the Ministry of Finance, in the case of operating leases, the passenger car is not entered in the fixed asset register; therefore, protection under the old rules does not apply until the end of 2025.

If you are considering investing in a new fleet of cars for your company and want to take advantage of settling your expenses on preferential terms under the old rules, please contact our experts.