New depreciation limits for passenger cars from 2026.
From January 1, 2026, changes to the rules for settling costs related to passenger cars in business activities will come into force. The new regulations make depreciation and leasing cost limits dependent on the vehicle’s CO₂ emissions.
Vehicle type CO₂ emissions Limit in 2025 Limit from 2026 Change
Electric cars /
Internal combustion
Internal combustion
Who does this apply to?
The new regulations will apply to all vehicles entered in the fixed asset register after December 31, 2025. For cars purchased and entered in the register before that date, the current depreciation rules will remain in force. However, the legislator has not provided for transitional provisions with regard to operating leases and long-term rentals. In practice, this means that from January 2026, there is a risk that lease payments for cars with CO₂ emissions exceeding 50 g/km will be settled according to the new, lower limit of PLN 100,000, even if the agreement was concluded earlier.
CO₂ emissions as the key to classification from 2026
The CO₂ emission parameter for vehicles will be determined on the basis of data from the Central Vehicle Register (CEPiK), which comes from vehicle approval documents. This data will be decisive in assigning a vehicle to the appropriate depreciation limit. When planning to buy a new car, this parameter should therefore be taken into account by checking the vehicle documentation.
Beware of tax schemes (MDR)
Entrepreneurs planning to purchase a vehicle in 2025 solely for the purpose of taking advantage of the existing depreciation limits should exercise particular caution. Such action may result in an obligation to report a tax scheme (MDR). This risk is particularly high when:
• the purchase is not justified by the actual needs of the business,
• the transaction is carried out shortly before the end of the year.
In such cases, there is a risk that the tax authorities will consider that the main purpose of the transaction was to obtain a tax advantage, which entails the need to comply with the reporting obligations under the MDR regulations.
Changes in vehicle depreciation mostly to the detriment of taxpayers
The new regulations on passenger car depreciation will be disadvantageous for most entrepreneurs planning to purchase traditional combustion engine vehicles. Lowering the limit for deducting costs related to owning a car in a company may significantly affect the tax result.
If you have any questions about the new depreciation limits, interpretation of the regulations, or planning to purchase vehicles, please contact us to discuss your individual situation.