A new company can take out a lease from its first day of operation, but usually only under a start-up offer. In such offers, PKO Leasing, EFL, mLeasing and Erste require an initial deposit of between 10 and 20 per cent of the car’s value, whilst the EFL scheme is only available to sole traders whose owner is at least 25 years old. Apart from these, according to EFL, a six-month trading history is standard.
Key facts at a glance
| Leasing provider and offer | Since when | Minimum initial payment | Longest term (car) | Who is it for? Limit |
|---|---|---|---|---|
| PKO Leasing, Leasing for Start-ups | from day 1 | 15% for a contract duration of less than 3 months, then from 0% | 84 months | vehicles up to 3.5 tonnes; financing up to 150,000 zł |
| Crédit Agricole EFL, leasing for start-ups | from day 1 | 20% | 60 months | Sole traders only; the owner must be at least 25 years old |
| mLeasing, leasing for start-ups | from day 1 | 10% (car from mLeasing or a dealer, business account with mBank) | 72 months | Sole traders and companies, including limited liability companies (sp. z o.o.); up to 250,000 PLN net |
| ING Leasing, ING Auto | from day 1 | 20% for those with less than one year’s service (2023 guide) | 7 years (PLN) | Sole traders and partnerships; up to 250,000 zł net without the need for documents or certificates |
| Erste Leasing (formerly Santander Leasing), Autoleasing | from day 1 | 20% (guide from March 2026) | 60 months | start-up companies |
| Vehis | from day 1 | from 1%, regardless of length of service | 60 months | including foreign nationals with a residence permit |
Data from lessors’ websites, as at 26 October 2026. The payments shown are minimum thresholds; the lessor determines the terms following an assessment of the customer’s creditworthiness.
Is it possible to take out a lease from the very first day of business?
Yes, a new company can take out a lease from its first day of operation, but usually only under schemes designed for companies with no track record. Start-up leasing is the colloquial name for such offers; PKO Leasing and mLeasing use this term explicitly. EFL specifies that an application can be submitted ‘as early as the first day after the company is registered’ (EFL). Alior Leasing states that it also finances start-ups, but does not specify separate terms for them on its car leasing page (Alior Leasing). According to EFL, leasing is more readily available to new businesses than a loan, as the asset remains the property of the lessor throughout the term of the agreement (EFL); we compare both forms of financing in the article Leasing or a car loan.
Apart from introductory offers, a six-month threshold applies. According to EFL, most lessors, including EFL itself, require at least six months’ trading history, and only grant leases to younger companies via the standard procedure and subject to the contract being secured, e.g. by a guarantee, a promissory note, a buy-back guarantee, a mortgage or a freeze on funds in the account (EFL). At PKO Leasing, the threshold is three months: after this period, the minimum initial payment for a car drops from 15% to 0% (PKO Leasing). We describe the general rules for leasing for sole traders in the article Leasing for sole traders.
What is the down payment required for a new business when leasing?
In introductory offers, the minimum down payment during the first few weeks of the lease ranges from 10 to 20 per cent of the car’s value. The initial payment (initial lease instalment) is a portion of the value of the leased asset paid in advance upon signing the contract. With mLeasing, the down payment starts at 10% if you purchase a car from mLeasing or an authorised dealer and hold a business account with mBank (mBank). PKO Leasing requires at least 15 per cent in the first three months (PKO Bank Polski), whilst EFL requires at least 20 per cent (EFL). Erste states 20 per cent in its guide to car leasing (Erste), whilst ING, in its guide updated on 25 July 2023, specifies a minimum of 20 per cent for companies that have been operating for less than a year (ING).
None of these offers provide for leasing without a deposit during the first three months of operation; PKO Leasing only allows 0% later on. According to EFL, leasing for new companies ‘generally’ requires a sufficiently high initial payment, and the lessor may demand as much as 45% from an entrepreneur with a short track record (EFL). The general websites of ING (“from 0%”) and Vehis (“from 1%”) do not distinguish between companies based on their length of operation. The Vehis portal advises that, for companies with no track record, a down payment of 25–30 per cent should be considered instead of the standard 10–20 per cent (Vehis). We explain how the size of the down payment affects the instalments and the buy-out price in the article Down payment in leasing.
Example: how much will Michał pay up front?
Michał is 31 years old and has been running a sole trader business since 1 September 2026. In November 2026, he wishes to enter into an operating lease for a passenger car for PLN 120,000 net. In an operating lease, VAT is added to each payment, including the initial fee (PKO Leasing), at a rate of 23 per cent (ING).
| Variant | Net payment | Payment including 23% VAT | Financing options |
|---|---|---|---|
| mLeasing: 10% (dealer, mBank account) | 12,000 zł | 14,760 zł | 108,000 zł |
| PKO Leasing: 15% | 18,000 zł | 22,140 zł | 102,000 zł |
| EFL: 20% | 24,000 zł | 29,520 zł | 96,000 zł |
| Vehis portal advice: 25–30% | 30,000–36,000 zł | 36,900–44,280 zł | 84,000–90,000 zł |
- Age: Michał is 25 years old, so he meets the eligibility criteria for EFL’s offer for start-ups.
- Contract term: after 1 December 2026, his company will have been in operation for more than three months, and PKO Leasing will then offer a down payment of 0% instead of 18,000 zł net.
- Six months: on 1 March 2027, the company will have been in business for six months, which, according to EFL, is a requirement for most lessors, apart from introductory offers.
You can work out the figures yourself in the same way: net price multiplied by the deposit percentage, plus 23% VAT.
Does the lessor treat a newly established sole trader and a newly established limited liability company differently?
Yes, because otherwise the liability for debts is allocated differently. The owner of a sole trader business (JDG) is liable for the company’s debts with all their assets, including their personal assets (biznes.gov.pl). The shareholders of a limited liability company (sp. z o.o.) are not liable for its obligations, whilst members of the management board are liable only if enforcement proceedings against the company prove unsuccessful (Article 151 § 4 and Article 299 § 1 of the Commercial Companies Code, Journal of Laws 2024, item 18). According to EFL, lessors “scrutinise commercial law companies much more carefully” than sole traders registered with the CEIDG, particularly limited liability companies and public limited companies (EFL).
The difference is immediately apparent in the introductory offers:
- Crédit Agricole EFL offers leasing for start-ups exclusively to sole traders (EFL).
- mLeasing accepts sole traders, civil partnerships and commercial companies, including limited liability companies (sp. z o.o.) and public limited companies (SA) (mBank), into its programme from the outset.
- ING Leasing has a separate offer for companies and sole traders with full accounting services, available from the very first day of operation (ING).
- At PKO Bank Polski, the online application via the iPKO service is available to sole traders who have been in business for at least 18 months; the bank asks newer companies and those with other legal forms to contact them (PKO Bank Polski).
Does the lessor check the private BIK credit history of the owner of a new company?
Yes. A company that has only been operating for a few weeks does not have its own payment history, so the lessor assesses its owner. According to EFL, the leasing company can check the business owner against public registers (VAT, KRS, REGON, GUS) and their credit history with the Credit Information Bureau (BIK) (EFL). Vehis states that the lessor will check the owner’s creditworthiness, “even if your business has only just been set up” (Vehis). BIK itself provides financial institutions with a report on the consumer liabilities of individuals associated with the company applying for finance and emphasises that this is “particularly important information” when financing business owners (BIK).
Industry experience is also important. EFL advises including contracts and letters of intent from clients, references, a business plan and documents confirming relevant industry experience with the application (EFL); Vehis lists the owner’s experience, letters of intent from partners and a portfolio (Vehis).
What documents do you need to prepare to get started with a lease?
In their initial offers, lessors usually base their calculations on your application and your declaration, as a new company does not yet have an annual tax return. Please prepare:
- An application form containing details from your identity card and your NIP number, together with consent to a check against the databases (Vehis).
- A pro forma invoice or vehicle specification: under the simplified procedure, PKO Leasing requires, in addition to the application, a complete set of documents (PKO Bank Polski), whilst ING provides financing on the basis of a pro forma invoice and a customer declaration (ING).
- A statement of income, which is requested, amongst others, by Erste (Erste) as part of the simplified procedure.
- Registration documents: an entry in the CEIDG or an extract from the KRS; for a company, also the articles of association with all annexes (EFL).
- At the lessor’s request: company bank statements and declarations regarding income, the absence of arrears with the Social Insurance Institution (ZUS) and the tax office, and liabilities arising from loans and credits (EFL).
How can a new company secure a lease if it lacks a track record?
If the applicant lacks the required driving history, the lessor may – as EFL states – agree to the lease in exchange for appropriate security for the transaction. The following factors improve the chances:
- Higher initial payment. According to EFL, leasing companies may require new businesses to pay a high, non-refundable initial fee. For every additional 10 per cent on a car costing 120,000 zł net, that is 12,000 zł less to be financed.
- A cheaper car. According to EFL, new businesses can usually expect a lower financing amount than the limit for a given asset, and starter offers have their own ceilings, e.g. 150,000 zł at PKO Leasing.
- A used car, but not too old. Under EFL’s offer for start-ups, a used car may be no more than 3 years old (EFL), whilst PKO Leasing finances used passenger cars up to 8 years old (PKO Leasing).
- The term is tailored to the offer. EFL finances cars for start-ups for a maximum of 60 months; a shorter contract results in higher instalments. An operating lease for a passenger car lasts for at least 24 months (PKO Leasing): the charges are borne by the lessee where the contract is concluded for at least 40 per cent of the standard depreciation period (e.g. Article 23b(1)(1) of the Personal Income Tax Act, Journal of Laws 2026, item 592).
- A guarantor or other form of security. EFL lists a guarantee from another company or private individual, a blank promissory note, a freeze on funds in a deposit account, a buy-back guarantee, a mortgage and the transfer of ownership of assets (EFL).
Guarantees and blank promissory notes: what do they mean?
A guarantee is a contract in which the guarantor undertakes to the creditor to fulfil the obligation should the debtor fail to do so; the guarantor’s declaration must be in writing on pain of nullity (Article 876 of the Civil Code, Journal of Laws 2026, item 795). In a new limited liability company (sp. z o.o.), a shareholder’s guarantee extends to their private assets, for which, pursuant to Article 151 § 4 of the Commercial Companies Code, they are not liable for the company’s debts. A blank bill of exchange is a bill of exchange that is incomplete at the time of issue and is completed in accordance with the agreement between the parties (Article 10 of the Bills of Exchange Act, Journal of Laws 2022, item 282). The Vehis portal states that blank promissory notes have “practically fallen out of use” and that most lessors no longer use them in the case of sole traders (Vehis); EFL still lists promissory notes among possible forms of security.
Will a new transport company be able to lease a lorry or machinery?
Yes, but usually later than for a passenger car lease. According to EFL, leasing a lorry or machinery for a new business is ‘usually’ possible after at least 6 or 12 months of operation (EFL). mLeasing requires 12 months’ operation for machinery and equipment as well as for IT equipment (mLeasing), whilst ING Leasing finances machinery after 6 months, with a minimum down payment of 5 per cent (ING). An exception is ING Truck (lorries, tractor units, trailers and semi-trailers): according to ING, this is available from the first day of operation, with a minimum down payment of 10 per cent. You can find Nalan Trade’s offer for hauliers on the tractor unit leasing page.
What changes when a foreign national sets up a company?
There is a requirement for legal residence. Vehis provides financing to foreign nationals who hold a valid residence permit in Poland or who have a company registered in Poland (Vehis). According to EFL, a temporary residence permit should be valid at least until the end of the lease term, and the initial fee is usually higher than when a Polish citizen applies for financing (EFL). EFL also points out that assessing a foreign national’s application is made more difficult by the lack of data on them in BIK and other databases.
How Nalan Trade can help
Nalan Trade (Nalan Sp. z o.o.) is a Warsaw-based insurance and leasing broker. We work with Crédit Agricole EFL, PKO Leasing, Impuls Leasing, Vehis and Alior Bank (Nalan Trade Facts) and compare their offers for the car you choose: from our catalogue of popular cars available on lease or from elsewhere. Before you submit your application, an adviser will check your company’s history and legal status, as well as the monthly payments you can afford, and will recommend which lessors are worth approaching. We speak Polish, English, Turkish, Russian, Ukrainian, Arabic and Romanian. Start by visiting the leasing page on the Nalan Trade website.
Sources
As at 26 October 2026. This article is for information purposes only and does not constitute legal or tax advice; each lessor makes their own decision regarding financing.
Frequently asked questions
Is it possible to take out a lease from the very first day of business?
Yes, in their introductory offers. From the very first day of operation, companies such as PKO Leasing, Crédit Agricole EFL, mLeasing, ING Leasing, Erste Leasing and Vehis provide car finance. Apart from such schemes, according to EFL, most lessors require at least six months’ trading history, and will only finance a newer company through the standard procedure and subject to additional security for the contract.
What is the down payment required for a new business when leasing?
In introductory offers, the minimum initial payment ranges from 10 per cent at mLeasing (for a car from mLeasing or an authorised dealer and a business account with mBank), through 15 per cent at PKO Leasing during the first three months of operation, to 20 per cent at EFL. According to EFL, however, lessors may require companies that have been in business for a short time to pay up to 45 per cent of the asset’s value.
Will a new limited liability company (spółka z o.o.) be able to obtain a lease on the same terms as a sole trader (JDG)?
Not always. Shareholders in a limited liability company (sp. z o.o.) are not liable for its debts; therefore, according to EFL, lessors scrutinise commercial companies much more carefully than firms registered with the CEIDG. EFL’s offer for start-ups is only available to sole traders, but mLeasing also accepts limited liability companies (sp. z o.o.) from the outset, whilst ING has an offer for companies available from the very first day of operation.
Does my personal BIK score count when leasing for a new company?
Yes. A new company does not have its own repayment history, so the lessor assesses the owner. According to EFL, a leasing company can check the entrepreneur’s history with BIK, whilst Vehis states that the owner’s creditworthiness is assessed even if the company has only just been established. BIK provides financial institutions with a report on the consumer liabilities of individuals associated with the company applying for finance.
What documents are required to start a lease?
For introductory offers, an application form, details from your identity card, your tax identification number (NIP) and a pro forma invoice or vehicle specification are usually sufficient. ING provides financing on the basis of a customer’s declaration, whilst Erste requests a statement of income. The company attaches an extract from the National Court Register (KRS) and the articles of association, whilst the lessor may additionally request bank statements and a declaration confirming that there are no outstanding payments to the Social Insurance Institution (ZUS) or the tax office.
Will a new transport company be able to lease a lorry?
Usually later than for passenger car leasing. According to EFL, leasing a lorry or machinery for a new company is usually possible after at least 6 or 12 months of operation, whilst mLeasing requires 12 months for machinery. The exception is ING Truck, which, according to ING, is available from the very first day of operation, with a minimum own contribution of 10 per cent.
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