Poland: Leased passenger cars subject to new cap on tax-deductible costs, regardless of when contract concluded
Clarification from Ministry of Finance and Economy
In response to a parliamentary inquiry no. 12100 dated September 17, 2025, the Ministry of Finance and Economy stated that the new regulations under which a cap on costs related to passenger cars, charged into tax-deductible costs through depreciation write-offs, shall become effective January 1, 2025, and shall apply to vehicles entered into the books of account and records of tangible and intangible assets starting from January 1, 2026.
This means that the vehicles entered into the books before January 1, 2026 shall be subject to the currently applicable regulations. At the same time, the Ministry stressed that passenger cars used for business purposes under operating leases, rental agreements, leasing or similar arrangements are not recorded as fixed assets or intangible assets of the taxpayer. Consequently, from January 1, 2026, they will be subject to the new limits, including the reduced cap of PLN 100,000, even when such agreements were entered into before that date.
Read a September report prepared by the KPMG member firm in Poland