As of January 1, 2026, new tax regulations will take effect, significantly limiting the ability to classify expenses related to passenger cars as tax-deductible costs. These changes, introduced by an amendment to the Act on Electromobility and Alternative Fuels, will lower the deduction limit from PLN 150,000 to PLN 100,000 for most internal combustion engine vehicles.
New thresholds
Until now, the following tax deduction limits have applied:
- PLN 225,000 – for electric and hydrogen-powered vehicles,
- PLN 150,000 – for all other vehicles (internal combustion and hybrid).
From 2026, the limit will depend on the CO₂ emission level:
| Vehicle type | Tax-deductible cost limit (from 2026) |
| Electric or hydrogen-powered car | PLN 225,000 |
| CO₂ emissions < 50 g/km | PLN 150,000 |
| CO₂ emissions ≥ 50 g/km | PLN 100,000 |
This change will affect the majority of popular combustion-engine vehicles and most hybrids — except for plug-in hybrids (PHEVs), which may still qualify for the PLN 150,000 limit.
The new limits will apply not only to depreciation deductions, but also to:
- operational leasing,
- rental and leasing of passenger cars.
Expenses exceeding the relevant limit, based on CO₂ emissions, will no longer be recognized as tax-deductible.
Transitional provisions and uncertainty
A transitional provision (Article 30 of the amendment) allows the current deduction limit to be applied if a vehicle is entered into the taxpayer’s fixed asset register before January 1, 2026.
In the case of operational leasing, the vehicle remains in the lessor’s register — not the lessee’s. Therefore, even agreements signed before 2026 might be subject to the new, lower limits, creating the risk of unexpected cost restrictions.
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