Machinery and equipment leasing in Poland
Construction, agricultural and production machines are among the most commonly leased assets in Poland. Terms depend on the machine's resale value and your order book.
Updated:
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Short answer
In Poland you can lease almost any machine used in your business - excavators, loaders, tractors, CNC machines, forklifts or production lines - both new and used. In an operating lease the leasing company owns and depreciates the machine and your net instalments are tax-deductible. Machines with a liquid second-hand market are financed most readily; specialised equipment usually requires a higher down payment.
According to the Polish Leasing Association (ZPL), leasing companies financed machinery and equipment worth PLN 19.8 billion in the first three quarters of 2026 (+1.4% year on year), about 21% of the market (BANK.pl report of ZPL data, 26 October 2026).
Assessment
What leasing companies assess
- The machine Type, manufacturer, year of manufacture, price and supplier. Popular brands with a liquid resale market are easier to finance.
- Your business Legal form, time in business, revenue, order book and existing liabilities.
- Used machines Operating hours, technical condition and service history - often confirmed by an independent valuation.
- Security Insurance of the machine and, for mobile equipment, GPS tracking or other anti-theft measures.
For a used machine, operating hours play the role that mileage plays for a car. A machine that has worked a lot for its age gets a lower valuation, and older machines usually come with a higher down payment and a shorter term.
Terms
Instalments and contract terms
Instalments can often be matched to your cash flow. Seasonal instalments - higher in the busy season, lower in winter - are common in construction and agriculture. A high buyout amount (balloon payment) lowers monthly instalments but leaves a larger payment at the end.
For an operating lease to be treated as such for tax purposes, the contract must run for at least 40% of the asset's standard depreciation period under Polish tax law. The minimum term therefore differs between machine types - confirm it with the leasing company and your accountant.
Tax
Tax and VAT in brief
In an operating lease the down payment and net instalments are tax-deductible, and VAT is added to each payment and deducted in your VAT return. In a finance lease you depreciate the machine yourself, and depreciation plus the interest part of instalments are tax-deductible. More detail: VAT and income tax on leasing and how leasing works.
The Polish knowledge base covers individual machine types, e.g. construction machinery leasing - a browser translation works well.
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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.VAT and tax on leasing
How leasing is taxed in Poland in 2026: operating vs finance lease, VAT on instalments, 50% or 100% VAT on cars, VAT-26, car cost limits and KSeF e-invoices.Leasing market in Poland
Leasing market in Poland in figures: PLN 119.5 bn financed in 2025 and PLN 92.9 bn in the first three quarters of 2026, by segment, according to ZPL data.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.
Questions
Frequently asked questions
Can I lease a used machine bought from abroad?
Often yes, but the leasing company will want the purchase documents, proof of origin and usually a valuation. The supplier must be able to issue an invoice or sales contract to the leasing company.
Does the machine need to be registered?
Machines working only on site are usually not registered. Machines driving on public roads may need registration - the leasing company is then shown as the owner.
What should I send in the inquiry?
The supplier's offer with the net price, year of manufacture and operating hours (for used machines), the expected down payment and term, and your company details. Use the leasing inquiry form.