Since January 2026 the single 150 000 zł cap has been replaced by three thresholds based on CO2 emissions. We explain how much you can actually deduct, how to calculate the proportion, and why the new caps also apply to agreements signed earlier.
On 1 January 2026 the single 150 000 zł cap stopped applying. Three thresholds tied to CO2 emissions took its place — and for most combustion cars that means a real increase in the tax cost of leasing. Below we explain how much you can actually deduct today, and why the problem also affects agreements signed earlier.
Three caps instead of one
Until the end of 2025 the rule was simple: 150 000 zł for combustion cars and 225 000 zł for electric ones. From 2026 the cap depends on the vehicle's CO2 emissions.
- 225 000 zł — fully electric (BEV) and hydrogen-powered cars.
- 150 000 zł — cars emitting below 50 g/km of CO2, mainly plug-in hybrids.
- 100 000 zł — cars emitting 50 g/km or more, meaning the vast majority of combustion cars and conventional hybrids.
The direction is unambiguous: the more a car emits, the smaller the share of its value you can settle for tax. For a typical company petrol or diesel car the cap has fallen from 150 000 zł to 100 000 zł — by a third.
How to calculate what you can actually deduct
The cap is not a ceiling above which you deduct nothing. It works as a proportion: divide the cap by the value of the car, and multiply that ratio by the part of the payments that repays the vehicle's value.
An example. A combustion car worth 168 000 zł, emitting above 50 g/km, so the cap is 100 000 zł. The proportion is 100 000 divided by 168 000, which is 59,52%. On a capital instalment of 3 500 zł you deduct 2 083,33 zł — not the whole instalment.
Two things that are easy to forget. The cap covers the part of the payments that repays the car's value, so it also applies to the initial payment, not only to monthly instalments. The interest part of the instalment, by contrast, remains fully deductible, because it does not repay the vehicle's value.
The value of the car you calculate the proportion from also includes non-deductible VAT. On mixed use that is an extra 50% of the tax, which raises the car's value — and lowers your ratio.
An agreement from 2024? The new caps still apply to you
This is the most expensive misunderstanding of recent months. Many companies assume that because the agreement was signed before the rules changed, the old, more generous caps apply. On an operating lease they do not.
The protection of acquired rights covered only vehicles entered into the fixed-asset register by 31 December 2025 — and a car on an operating lease by definition never enters that register, because the lessor remains its owner. The result is that from January 2026 you settle agreements concluded in 2023, 2024 or 2025 under the new, lower caps.
The Director of the National Revenue Information confirmed this, stating that the new caps apply regardless of the lease agreement having been concluded before 1 January 2026. The situation differs for a finance lease and for a purchase — there the car does enter the register, so an entry before the end of 2025 preserves the old caps.
VAT is unchanged
The change concerns income tax only. The VAT rules stayed the same: 50% on mixed use, or 100% on use exclusively in the business — provided you file VAT-26, keep a mileage log and have usage rules in place.
What this means for your company
The new thresholds change the arithmetic at the point you choose the car. The difference between a vehicle emitting 49 and one emitting 51 g/km is today a difference of 50 000 zł in the cap — at almost identical performance.
- Check the CO2 figure in the registration document or the type-approval certificate before you sign — that is what decides the threshold.
- Recalculate ongoing operating leases under the new proportion; the tax cost in 2026 will be lower than the original budget assumed.
- For cars above 100 000 zł compare the options: electric, a plug-in hybrid below 50 g/km, and long-term rental, where the service element is not subject to the cap.
At Nalan Trade we calculate the cap and the proportion for a specific model, then compare offers from several lessors — so the decision rests on the real after-tax cost rather than on the instalment in an advertisement.
Legal position: July 2026. This article is informational and does not constitute tax advice — it is worth confirming your individual position with an accountant.
Najczęstsze pytania
What is the leasing cost cap in 2026?
Since 1 January 2026 three caps apply, depending on CO2 emissions: 225 000 zł for electric and hydrogen cars, 150 000 zł below 50 g/km, and 100 000 zł at 50 g/km or above.
Do the new caps apply to lease agreements signed before 2026?
Yes. On an operating lease there are no transitional provisions — from January 2026 the new caps apply to agreements concluded earlier too. Only vehicles entered into the fixed-asset register by 31 December 2025 kept the old caps.
Does the cap cover the whole lease instalment?
No. The cap applies only to the part of the payments that repays the value of the car — including the initial payment. The interest part of the instalment remains fully deductible.
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