On 1 January 2026, new regulations will come into force regarding the inclusion of depreciation write-offs or car leasing costs as tax costs.
According to the new depreciation limits, the depreciation limits will be:
- PLN 225,000 – in the case of a passenger car that is an electric / hydrogen-powered vehicle within the meaning of the Polish Act on Electromobility and Alternative Fuels;
- PLN 150,000 – if the CO2 emission of the internal combustion engine of a passenger car, determined on the basis of data contained in the Central Vehicle Register, is less than 50 g per kilometre;
- PLN 100,000 – if the CO2 emission of the internal combustion engine of a passenger car, determined on the basis of data contained in the Central Vehicle Register, is equal to or higher than 50 g per kilometre.
Similar limits will apply to the costs of passenger car leasing agreements.
Importantly, by virtue of the transitional provisions, the depreciation rules will apply to cars bought/leased from 2026. Unfortunately, there are no transitional provisions in the field of leasing agreements. It is difficult to predict whether in practice the tax authorities will accept higher limits for pending contracts – in accordance with the principle of protection of acquired rights and interests in progress.
Can the purchase of a car in 2025 be treated as a tax scheme?
If one of the important purposes of concluding the agreement was to obtain tax benefits, the taxpayer should report the tax scheme. However, if the purchases result from business needs, then the reporting obligation may not arise.
As for the legal basis for such an approach, it should be pointed out that according to Article 86a §1 item 10 of the Tax Ordinance, a tax scheme is an arrangement which:
- meets the main benefit criterion and has a general hallmark (potentially to be considered here);
- has a specific hallmark, or
- It has another special hallmark.
On the other hand, an arrangement is a set of related activities that have or may have an impact on the occurrence or non-occurrence of a tax obligation (Article 86a § 1 item 16 of the Polish Tax Ordinance).
The main benefit criterion is defined in Article 86a § 2 of the Polish Tax Ordinance. The main benefit criterion is considered to be met if, on the basis of the existing circumstances and facts, it should be assumed that an entity acting reasonably and guided by legitimate objectives other than obtaining a tax benefit could reasonably choose a different course of action that would not involve obtaining a tax advantage reasonably expected or resulting from the performance of the arrangement, and the tax advantage is the main or one of the main benefits, that the entity expects to achieve in connection with the implementation of the arrangement.
Hence, there may be an element of higher tax costs – as the fulfilment of the main benefit criterion.
In practice, it can be expected that lessors – in order not to have to assess individual cases – will adopt an approach according to which:
- report an operating lease agreement as a so-called standardized scheme (i.e. possible to implement in many entities);
- as a result, they will report all contracts concluded with customers.
