If buying a car in Poland through a company used to be a real “gold mine,” the rules are changing dramatically in 2026. European decarbonization is dictating new conditions, and businesses will have to rethink their approach to corporate fleets. Let’s figure out what has changed and how not to lose out on taxes.
What will be canceled for combustion engine vehicles from 2026
From January 1, 2026, tax benefits for vehicles with internal combustion engines will be virtually eliminated. Here’s what no longer applies:
- Tax deductions on purchase
- Benefits for fuel and maintenance
- Insurance
- Depreciation write-offs
Conclusion: The company will no longer save on taxes when buying and maintaining a regular car. All these expenses will effectively be treated as profit.
Exception: electric vehicles and low-emission hybrids
Electric vehicles with zero CO₂ emissions remain the only exception. In 2026, they will retain:
- 100% tax deduction on purchase
- The ability to include charging, maintenance, and insurance costs as tax-deductible expenses
- Preferential depreciation
However, even these benefits will be gradually reduced in subsequent years — this is part of the Europe-wide strategy to promote eco-friendly transport.
New limits for writing off car expenses from 2026
From 2026, the limits for accounting for leasing and depreciation costs will change. They depend on the engine type and CO₂ emission level:
| Vehicle type | Limit for expense accounting (leasing + depreciation) |
| ICE vehicles (petrol, diesel) | 100 000 zł |
| Hybrids with CO₂ emissions below 50 g/km | 150 000 zł |
| Electric and hydrogen vehicles | 225 000 zł |
Important: The new limits apply to vehicles registered from January 1, 2026. Cars registered before this date continue to be accounted for under the previous, more favorable rules.
Why does a business need an accountant in 2026?
The 2026 tax changes represent a complete restructuring of the logic behind corporate transport accounting. A financial accountant will help you understand the nuances, correctly apply transitional provisions, and avoid errors in reporting.
W12 & Wikielson Consulting Accounting Company offers:
- Accounting consultations on vehicle accounting in business
- Bookkeeping for limited liability companies and sole proprietors, taking into account new limits and rules
- Assistance in registering legal entities and sole proprietors.
- Consulting on accounting and tax matters to minimize risks
- Assistance with legalization in Poland.
