New caps on depreciation expenses for passenger cars from 2026 – what will change for businesses?

​​by ​​​​​​​​​Maria Wośkowiak-Adamczyk 

4 August 2025 

New rules of depreciation of passenger cars used in business will come into force on 1 January 2026. The depreciation caps after that date will generally depend on the vehicle's CO₂ emissions. The legislative objective is to promote low-emission vehicles and support ecological transition of company fleets.

The new caps will be:

• 225 thousand zloty in respect of electric (or hydrogen) cars
• 150 thousand zloty in respect of cars that emit less than 50 g of CO₂ per km
• 100 thousand zloty in respect of cars that emit 50 g or more of CO₂ per km.

These changes are particularly important from the tax and strategic perspective for businesses that plan investments in their vehicle fleet.

If you are not sure how the new caps will affect your operating costs or how to apply the new legislation to your vehicles already in your records, or if you think about upgrading your fleet, you are welcome to contact us​. We would gladly look into your situation and choose the best option in view of the coming changes.