Wojciech Chomicz

On 17 September 2025, in response to parliamentary question No. 12100, the Ministry of Finance presented its position on the application of new tax limits on costs related to operating leases of passenger cars. These changes result from amendments to the Act on Electromobility and Alternative Fuels and other acts, and will come into force on 1 January 2026.

New limits

From 2026, the amount of the tax limit for depreciation write-offs and leasing fees will depend on CO₂ emissions:

• PLN 150,000 – for cars with emissions below 50 g CO₂/km,
• PLN 100,000 – for cars with emissions of 50 g CO₂/km and above,
• PLN 225,000 – for electric and hydrogen cars.

Vehicles in the register and leasing

• Cars entered in the fixed asset register by the end of 2025 will retain the current limits.
• Cars used on the basis of operating leases, rentals, leases or similar agreements are not included in the register – therefore, from 1 January 2026, they will be subject to new, lower limits, even if the agreements were concluded earlier.

Why is this important

The Ministry of Finance has emphasised that it is not working on allowing the current limits to be maintained for leasing agreements concluded before 2026. This means that entrepreneurs using leasing must take into account the obligation to apply the new limits immediately after the regulations come into force.

Our support

The changes in limits may have significant financial consequences for entrepreneurs using leasing. We will be happy to assist you in:

• analysing the impact of the new regulations on existing agreements,
• planning new contracts in a way that minimises tax risks,
• preparing adjustment measures before 1 January 2026.

Please contact us – we will be happy to provide detailed explanations and support options.