How business leasing works in Poland - operating vs finance
The two main forms of leasing in Poland differ in who depreciates the asset and how instalments are taxed. Here is the short version.
Short answer
In an operating lease the leasing company owns and depreciates the asset, and your net instalments are tax-deductible costs. In a finance lease you depreciate the asset as if you owned it, and depreciation plus the interest part of instalments are tax-deductible. In both cases you use the asset for the agreed term and can usually buy it out at the end for the amount set in the contract.
Operating and finance lease compared
| Item | Operating lease | Finance lease |
|---|---|---|
| Who depreciates the asset | Leasing company | You (the lessee) |
| Tax-deductible for you | Net instalments (principal and interest) | Depreciation and interest |
| VAT | Added to each instalment | Charged in full at the start |
| Buyout at the end | For the buyout amount set in the contract | Usually symbolic |
For passenger cars, the part of instalments repaying the car's value is tax-deductible only up to a limit that depends on CO2 emissions - see car leasing cost limits from 2026.
What the process looks like
- Inquiry You choose the asset and send its value and your company details.
- Assessment The leasing company checks your company's financial data and registers, and the asset itself.
- Contract Since 13 July 2025 a leasing contract in Poland may be concluded in documentary form (e.g. a signed PDF exchanged by e-mail), not only on paper.
- Delivery The leasing company buys the asset from the supplier, and you receive it and sign a handover report.
What leasing companies assess
Leasing companies look at the time in business, revenue and profit, existing liabilities and payment history in credit databases, as well as the value and liquidity of the asset. A higher down payment or a shorter term may help a younger company. The final decision and terms rest with the leasing company. Confirm the tax treatment with your accountant.
Read more
See also
Car leasing limits 2026
From 2026, passenger car leasing instalments are tax-deductible only up to PLN 100,000, 150,000 or 225,000, depending on CO2 emissions. How the ratio works.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.
Questions
Frequently asked questions
Can a foreign company lease in Poland?
Leasing companies usually finance businesses registered in Poland. A foreign company without a Polish entity or branch should ask the leasing company directly, as requirements are individual.
Is the contract in English?
Contracts are usually in Polish. Some leasing companies provide translations - ask about it in your inquiry.