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New tax limits for company cars

16 September 2025 | Knowledge, News, Tax Focus

From 1 January 2026, new limits will come into force regarding the inclusion of depreciation charges and lease payments for passenger cars in tax-deductible costs.

These changes are based on the amendment of 2 December 2021 (Journal of Laws 2021, item 2269), which was adopted as part of the ‘Polish Deal’ package.

Although the title of the Act (‘on electromobility and alternative fuels and certain other acts’) suggested that it would mainly contain environmental regulations, the legislature, quite typically, also introduced significant tax provisions, which will only come into force in 2026.

Key points of the bill

The amendment introduces different limits depending on a vehicle’s CO₂ emissions:

  • PLN 225,000 for electric and hydrogen-powered cars
  • PLN 150,000 for cars with CO₂ emissions below 50 g/km
  • PLN 100,000 for cars with CO₂ emissions of 50 g/km or more

Many plug-in hybrids (PHEVs) may therefore fall into the lowest threshold (PLN 100,000), as their declared CO₂ emissions often exceed 50 g/km.

Important point for the rental industry

The amendment does not include transitional provisions for cars used under lease or rental agreements. In practice, this means that the new, lower limits will also apply to such vehicles, regardless of when the agreement was concluded.

The only exception is cars included in the fixed asset register by the end of 2025, which will continue to be subject to the current (higher) limits.

What does this mean for you?

The new limits will directly affect deductible costs, so you may need to redefine your financial strategy and recalculate your offer prices.

We recommend the following in the near future:

  • Reviewing the schedule of planned vehicle purchases and leases
  • Accelerating investment decisions and entering selected cars into the fixed asset register before the end of 2025
  • Carefully analysing CO₂ emissions when choosing plug-in hybrids
  • Analysing the impact of changes on cost calculations and rental prices in future contracts

We will be happy to assist you in adapting your tax and investment strategy to the new regulations.

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Contact us:

Agata Dziwisz-Moshe

Agata Dziwisz-Moshe

Advocate / Partner / Head of Tax

+48 668 886 370

a.dziwisz@kochanski.pl