#newdepreciationimits

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. 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.