Entrepreneurs can lose 20.5 thousand zloty. “Only the tax office will be winning”

Companies will pay more for cars? A quiet entry from 2021 can cost entrepreneurs up to 20,000. zloty. A limit of flue coffee cushioning has been decreasing since 2026. Check who will lose the most and why leasing is also threatened.

From January 1, 2026, a recipe will come into force that many entrepreneurs can cost real money. Reducing the flue coffee depreciation limit from 150 thousand. PLN up to 100,000 PLN, the change was adopted in 2021 – in the shadow of Polish order – and many business owners are still surprising. The article is a continuation of our material with three large tax changes that will hit entrepreneurs in 2026. We signaled the risk resulting from the upcoming changes in the company's depreciation limits.

A quiet trap from 2021

A change in the limit of tax deductible costs for passenger cars does not result from the new law, but from the provisions adopted as early as December 2021 – reminds Piotr Juszczyk, the main tax advisor of Infakt. Then, On the occasion of work on the so -called Polish order, the act amending the Act on electromobility and alternative fuels as well as some other acts was adopted. This is where the entries lowering the limit from 150 thousand were hidden. PLN up to 100,000 PLN without valorisation, despite the fact that car prices have increased significantly since then.

The change applies only to combustion cars. For electric cars, the limit remains unchanged and amounts to 225 thousand. zloty. According to the government's assumptions, the new regulations were to be part of the policy of supporting electromobility, but according to many entrepreneurs they are inconsistent with market realities.

Up to 20.5 thousand PLN loss through a lower limit

The lower limit means specific tax losses. “The paradoxicality of the new regulations is best shown by an example: the entrepreneur buys a combustion car for PLN 250,000. In tax deductible costs, he can only include PLN 100,000. After a few years, he sells a vehicle for PLN 150,000 and pays income tax on all this amount, Although the car sold cheaper than he bought it. On a flat tax, they will deduct 19,000 PLN, but he will pay 28.5 thousand for sales. PLN tax. In fact, the entrepreneur bears a loss, “explains Juszczyk.

– Since there is a limit in costs in costs, it would be logical to introduce an analogous restriction on sales income. Unfortunately, Only the tax office will be won in this case – comments Piotr Juszczyk.

What about leasing? The stairs begin here

According to the tax advisor, an even greater problem arises in the case of leasing. The literal wording of the provisions shows that The limits in force from January 1, 2026 will also apply to leasing installments paid after this date, even if the contract was concluded earlier. The legislator did not provide for unambiguous transitional provisions protecting the concluded contracts.

In practice, this means that an entrepreneur who will sign a car in 2025 worth 180 thousand. PLN, today deducts installments in proportion to the limit of 150 thousand. PLN, and from January 2026 he will be able to deduct only to 100,000. PLN, calculates the expert. As a result Part of the costs will cease to be possible to settle.

If the Ministry of Finance does not clarify this issue, there may be mass cost corrections, and even for disputes with tax offices. Companies need clear rules – adds Juszczyk.

Market realities are completely different

Experts point out that new limits are completely detached from the current car prices. In recent years, they have increased by up to 100 percent. Meanwhile The limit has not only been valorized, but has been lowered. In practice, this means that more and more company cars will not be in the limit, and companies will be forced to finance the difference from their own pocket without a tax relief.

If the legislator wants to support the development of electromobility, it should do it with other instruments, not by punishing users of internal combustion car, whose purchase and operation are still more available to many companies. Moreover, no infrastructure, e.g. insufficient number of chargers, prevents many entrepreneurs from switching to “electrician” – notes Juszczyk.

The new regulations are to come into force only from January 1, 2026. This means that there is still time to withdraw from them or introduce appropriate modifications and transitional regulations. Experts call for the revision of the decision before it is too late.

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