Since the start of 2026, Polish businesses face stricter tax depreciation limits for passenger vehicles, with deductibility now tied directly to carbon dioxide emission levels, significantly increasing costs for combustion-engine fleets.<\/p>\n
New regulations effective from early 2026 dictate that the portion of vehicle-related expenses a business can count as tax-deductible costs depends primarily on CO2 emissions. The government framed these changes as necessary to align with EU climate policy and energy transition goals.<\/p>\n
The rules establish a direct correlation: the higher the emissions, the less favorable the tax treatment. This primarily affects companies relying on combustion-engine vehicles, which still represent the vast majority of fleets on Polish roads.<\/p>\n
The updated system replaces the previous two-tier structure with three distinct thresholds. Electric and hydrogen-powered vehicles retain the highest depreciation limit of 225,000 PLN.<\/p>\n
A 150,000 PLN limit applies to vehicles emitting less than 50 grams of CO2 per kilometer, such as plug-in hybrids. All other vehicles, including standard gasoline, diesel, and conventional hybrids\u2014such as the Toyota Corolla 1.8 Hybrid or Hyundai Tucson 1.6 HEV\u2014are now capped at a 100,000 PLN limit.<\/p>\n
For entrepreneurs, these changes translate into real, measurable losses. A company leasing a Hyundai Tucson 1.6 HEV worth approximately 161,000 PLN gross may see its tax benefit drop by over 11,000 PLN over a five-year period due to the lower depreciation threshold.<\/p>\n
While vehicles purchased and entered into fixed asset registers in 2025 remain under old terms, the new rules apply to leasing and rental contracts. Experts note that these regulations fail to account for the sharp rise in vehicle prices since 2021, effectively creating a mismatch between tax law and market reality.<\/p>\n
While the goal is to incentivize the shift to eco-friendly transport, high purchase prices and limited charging infrastructure outside major cities remain significant barriers for many companies. For most firms, the economic reality of operating a fleet currently outweighs the push toward low-emission alternatives.<\/p>\n
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Since the start of 2026, Polish businesses face stricter tax depreciation limits for passenger vehicles, with deductibility now tied directly to carbon dioxide emission levels, significantly increasing costs for combustion-engine fleets. CO2 Emissions as the New Tax Benchmark New regulations effective from early 2026 dictate that the portion of vehicle-related expenses a business can count […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"wpai_generated_summary":"","footnotes":""},"categories":[40],"tags":[],"class_list":["post-5945","post","type-post","status-publish","format-standard","hentry","category-business"],"_links":{"self":[{"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/posts\/5945","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/comments?post=5945"}],"version-history":[{"count":0,"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/posts\/5945\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/media?parent=5945"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/categories?post=5945"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/tags?post=5945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}