{"id":3265,"date":"2025-07-29T11:27:11","date_gmt":"2025-07-29T09:27:11","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=3265"},"modified":"2025-08-06T12:00:28","modified_gmt":"2025-08-06T10:00:28","slug":"od-2026-r-nizszy-limit-amortyzacji-i-leasingu-aut-osobowych","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/07\/29\/od-2026-r-nizszy-limit-amortyzacji-i-leasingu-aut-osobowych\/","title":{"rendered":"Od 2026 r. ni\u017cszy limit amortyzacji i leasingu aut osobowych"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\"><strong><strong><strong><strong>Od 2026 r. ni\u017cszy limit amortyzacji i leasingu aut osobowych<\/strong><\/strong><\/strong><\/strong><\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2025-07-29T11:27:11+02:00\">\n\t\t29 lipca, 2025 11:27 am\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/raphael-schaller-oXq5Hbf_c_g-unsplash-scaled.jpg\" alt=\"samoch\u00f3d \" class=\"wp-image-3270 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/raphael-schaller-oXq5Hbf_c_g-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/raphael-schaller-oXq5Hbf_c_g-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/raphael-schaller-oXq5Hbf_c_g-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/raphael-schaller-oXq5Hbf_c_g-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/raphael-schaller-oXq5Hbf_c_g-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/raphael-schaller-oXq5Hbf_c_g-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/raphael-schaller-oXq5Hbf_c_g-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/raphael-schaller-oXq5Hbf_c_g-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#istota\" class=\"toc__link js-toc-link\">Nowe progi<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wyzwania\" class=\"toc__link js-toc-link\">W\u0105tpliwo\u015bci i przepisy przej\u015bciowe<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead\"><strong>Od 1 stycznia 2026 r. wejd\u0105 w \u017cycie nowe przepisy, kt\u00f3re znacz\u0105co ogranicz\u0105 mo\u017cliwo\u015b\u0107 zaliczania wydatk\u00f3w na samochody osobowe do koszt\u00f3w podatkowych. Nowe regulacje, wynikaj\u0105ce z nowelizacji ustawy o elektromobilno\u015bci i paliwach alternatywnych, wprowadzaj\u0105 <strong>znacznie ni\u017cszy limit odlicze\u0144 \u2013 z 150 tys. z\u0142 do 100 tys. z\u0142<\/strong> \u2013 dla wi\u0119kszo\u015bci pojazd\u00f3w spalinowych.<\/strong><\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"istota\" class=\"heading h-24\"><strong>Nowe progi<\/strong><\/h2>\n\n\n\n<p>Dotychczas obowi\u0105zywa\u0142y dwa progi:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\"><strong>225 000 z\u0142<\/strong> \u2013 dla samochod\u00f3w elektrycznych i nap\u0119dzanych wodorem,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>150 000 z\u0142<\/strong> \u2013 dla pozosta\u0142ych aut (spalinowych i hybrydowych).<\/span><\/li>\n<\/ul>\n\n\n\n<p>Od 2026 r. limit b\u0119dzie uzale\u017cniony od poziomu emisji CO\u2082:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Typ pojazdu<\/strong><\/td><td><strong>Limit koszt\u00f3w podatkowych od 2026 r.<\/strong><\/td><\/tr><tr><td>Pojazd elektryczny lub wodorowy<\/td><td>225 000 z\u0142<\/td><\/tr><tr><td>Emisja CO\u2082 &lt; 50 g\/km<\/td><td>150 000 z\u0142<\/td><\/tr><tr><td>Emisja CO\u2082 \u2265 50 g\/km<\/td><td>100 000 z\u0142<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"text\">Dotknie to wi\u0119kszo\u015bci popularnych samochod\u00f3w spalinowych oraz wi\u0119kszo\u015bci hybryd \u2013 z wyj\u0105tkiem plug-in (PHEV), kt\u00f3re nadal mog\u0105 kwalifikowa\u0107 si\u0119 do limitu 150 tys. z\u0142.<br><br>Zmiany obejm\u0105 nie tylko odpisy amortyzacyjne, ale tak\u017ce:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\"><strong>leasing operacyjny<\/strong>,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>najem i dzier\u017caw\u0119<\/strong> aut osobowych.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">Op\u0142aty z tych tytu\u0142\u00f3w nie b\u0119d\u0105 stanowi\u0107 koszt\u00f3w podatkowych w cz\u0119\u015bci przekraczaj\u0105cej limit, kt\u00f3ry r\u00f3wnie\u017c zale\u017cy od emisji CO\u2082.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wyzwania\" class=\"heading h-24\"><strong>W\u0105tpliwo\u015bci i przepisy przej\u015bciowe<\/strong><\/h2>\n\n\n\n<p>Obowi\u0105zuje przepis przej\u015bciowy (art. 30 ustawy), kt\u00f3ry pozwala zachowa\u0107 dotychczasowy limit, <strong>je\u015bli samoch\u00f3d zostanie wprowadzony do ewidencji \u015brodk\u00f3w trwa\u0142ych przed 1 stycznia 2026 r.<\/strong><br><br>Przy czym w przypadku <strong>leasingu operacyjnego<\/strong> pojazd pozostaje w ewidencji leasingodawcy, wi\u0119c istnieje ryzyko, \u017ce nawet umowy zawarte przed 2026 r. b\u0119d\u0105 rozliczane ju\u017c na nowych zasadach. To mo\u017ce prowadzi\u0107 do nieoczekiwanego ograniczenia koszt\u00f3w.<\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">Making business easier.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"contact-us\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">Skontaktuj si\u0119 z nami<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image wp-image-655\" width=\"588\" height=\"320\" 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