As of 1 January 2026, new regulations have come into force changing the rules for deducting costs related to the use of passenger cars in business activity. These changes result from the Act of 2 December 2021 amending the Act on Electromobility and Alternative Fuels and certain other acts (Journal of Laws, item 2269), which introduces new, lower limits for combustion-engine vehicles while maintaining preferential treatment only for electric and hydrogen-powered cars.
The regulations apply to both PIT and CIT taxpayers and, according to the legislator, aim to promote zero- and low-emission solutions. At the same time, the Ministry of Finance has not provided for any amendments or transitional provisions for operating leases, which results in immediate and tangible consequences for fleet settlements in many companies.
In practice, the new thresholds affect the majority of combustion-engine vehicles, as the required CO₂ emission level below 50 g/km is difficult to meet.
Key limits applicable from 1 January 2026 (for depreciation and for leasing/rental agreements):
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PLN 225,000 – electric or hydrogen-powered passenger car;
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PLN 150,000 – combustion-engine passenger car with CO₂ emissions < 50 g/km;
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PLN 100,000 – combustion-engine passenger car with CO₂ emissions ≥ 50 g/km.
Although the vacatio legis period was long, the Ministry of Finance did not change its approach. This means that the vehicle’s status in the fixed assets register is decisive. For cars purchased and entered into the fixed assets register by 31 December 2025, the previous, more favourable rules continue to apply. Mere registration of the vehicle before 1 January 2026 was not sufficient – if the car was not recorded in the taxpayer’s fixed assets register, it is subject to the new, lower limits from 2026.
Operating lease, rental and lease agreements are treated differently – due to the lack of protection of acquired rights, from 2026 all such agreements (even those concluded earlier) are settled under the new emission limits, which in practice most often means the PLN 100,000 limit for combustion vehicles and most hybrids.
From 2026, the tax treatment of company car expenses has become significantly less favourable for combustion-engine vehicles and for operating leases. The new structure of limits favours electric and hydrogen-powered cars, while the 50 g/km threshold effectively restricts the application of the intermediate PLN 150,000 limit to a narrow group of plug-in hybrids.