Does leasing an electric car genuinely pay off for a Polish company? We break down the subsidies, the tax caps, the running costs and the real total cost of ownership.
An electric car has stopped being a curiosity and become a genuine business decision. For companies the key question is no longer "electric or not" but "how to finance it most cheaply and most safely". Leasing remains the usual answer — but with electric cars its economics follow their own rules.
Subsidies and a higher deduction cap
Fully electric (BEV) and hydrogen cars enjoy the highest cost-deduction cap — 225 000 zł. Since 1 January 2026 that advantage has grown sharply: cars emitting below 50 g/km of CO2 have a cap of 150 000 zł, and everything else, meaning the vast majority of combustion cars, only 100 000 zł. In practice a more expensive electric car can be written off far more fully than a comparable petrol one.
On top of that come subsidy programmes for buying and leasing zero-emission vehicles for businesses. The level of support changes over time, so it is worth confirming the current round before signing — the difference can run to tens of thousands of złoty.
Running costs: this is where electric wins
The biggest advantage of electric cars shows up in day-to-day running. Charging — especially from your own installation or on a night tariff — is significantly cheaper than refuelling. Servicing is simpler: no oil changes, fewer consumables, less brake wear thanks to regenerative braking.
- A lower "fuel" cost per 100 km, particularly when charging off-peak.
- Cheaper and less frequent mechanical servicing.
- Exemptions and privileges, such as access to clean transport zones and parking.
VAT and how the instalment is settled
The VAT rules are the same as for combustion cars: 50% on mixed use, or 100% on exclusively business use with a mileage log and a VAT-26 notification. On an operating lease the instalment is a deductible cost to the extent it falls within the vehicle value cap.
Total cost of ownership — how to work it out
Do not compare instalments alone. An electric car is judged on TCO: the lease instalment, insurance, energy or fuel, servicing, tyres and the residual value at the end of the agreement. Electric cars usually carry a higher instalment but lower running costs — and it is the balance of those items that decides.
A practical rule: the higher the annual mileage, the faster an electric car's lower running costs make up for its higher instalment.
Who it pays off for today
A leased electric car pays off most for companies with predictable, higher mileage, access to cheap charging and a need to maximise deductible costs. With low mileage and no charger of your own, it is worth calculating the hybrid option.
At Nalan Trade we calculate TCO for a specific model and usage profile, then compare offers from several lessors — so the decision rests on numbers rather than on impressions.
Najczęstsze pytania
What is the cost-deduction cap for leasing an electric car in 2026?
For fully electric (BEV) and hydrogen cars the cap is 225 000 zł. Since 2026, cars emitting below 50 g/km of CO2 have a cap of 150 000 zł, and those at 50 g/km or above — 100 000 zł.
Can I deduct VAT on the lease instalment of an electric car?
Yes — on the same terms as a combustion car: 50% on mixed use, or 100% on exclusively business use with a mileage log and a VAT-26 notification.
Is a leased electric car cheaper than a combustion one?
It usually carries a higher instalment but lower running costs. Total cost of ownership decides — at higher mileage the electric car most often comes out ahead.
Share this article:
