Three-tier depreciation limits
From 1 January 2026, Poland introduced new passenger car depreciation limits based on CO₂ emissions:
| Vehicle type | CO₂ emissions | Depreciation limit |
|---|---|---|
| Electric & hydrogen | 0 g/km | PLN 225,000 |
| Plug-in hybrids | below 50 g/km | PLN 150,000 |
| Combustion & others | 50 g/km or more | PLN 100,000 (down from 150k) |
Practical impact
For a combustion car purchased for PLN 200,000 net, only PLN 100,000 (50%) can be claimed as a tax-deductible cost. This applies to both depreciation and lease payments.
The new limits apply to vehicles added to the fixed assets register from 1 January 2026 onwards. Cars registered before that date follow the old rules.
Contact LinTax to calculate the optimal solution for your situation.