Short answer
From 2026, the part of leasing payments that repays the value of a passenger car is tax-deductible only up to PLN 225,000 for electric and hydrogen cars, PLN 150,000 for cars emitting less than 50 g CO2/km and PLN 100,000 for cars with emissions of 50 g/km or more. If the car is more expensive, only a proportional part of the down payment and the principal part of instalments is tax-deductible. Interest remains fully tax-deductible.
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Three thresholds
| Passenger car | Limit |
|---|---|
| Electric or hydrogen | PLN 225,000 |
| Petrol, diesel or hybrid, CO2 below 50 g/km | PLN 150,000 |
| Petrol, diesel or hybrid, emissions of 50 g/km or more | PLN 100,000 |
What counts is the CO2 figure in the Central Vehicle Register (CEP). In practice, the PLN 150,000 threshold covers mainly low-emission plug-in hybrids.
How the ratio is calculated
Ratio = limit / car value, where the value is the net price plus VAT you do not deduct. The ratio applies to the down payment and the principal part of each instalment.
Contracts signed before 2026
There is no transitional provision for leasing payments. The Ministry of Finance takes the view that the new limits apply to instalments paid from 2026, also under earlier contracts; some commentators dispute this. Confirm the tax treatment with your accountant.
The calculator for your own variant is available in Polish: car cost limit calculator.
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See also
Our principles
How the service works: who pays us, how inquiries are passed to leasing companies, what data we collect and how content is prepared and verified.For partners
Refer clients who need leasing in Poland. Referral protection for 3 months, a share of our revenue under a partner agreement, free for the client.Inquiry
Send one leasing inquiry for your company in Poland: asset, value, legal form and contact details. We pass it to up to three leasing companies on our list.How leasing works
Operating and finance lease in Poland explained: who owns the asset, how VAT and costs are settled, buyout at the end and what leasing companies assess.