{"id":5562,"date":"2025-11-11T14:14:35","date_gmt":"2025-11-11T13:14:35","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5562"},"modified":"2025-11-12T14:28:09","modified_gmt":"2025-11-12T13:28:09","slug":"jak-rozliczac-koszty-firmowego-samochodu-leasing-vs-zakup-wlasny","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/","title":{"rendered":"How to account for company car costs? Leasing vs. own purchase"},"content":{"rendered":"<p><\/p>\n<article>\n<p>The choice between leasing and purchase depends on VAT, tax limits, and your cash flow. In 2026, tax-deductible cost (KUP) limits depend on CO\u2082 emissions: 100k\/150k\/225k PLN. Correctly setting up records allows deducting 100% VAT or 75%\/20% of costs in PIT\/CIT.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#will-car-cost-limits-change-in-2026\" >Will car cost limits change in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#tax-cost-kup-limits-%e2%80%93-2025-vs-2026\" >Tax cost (KUP) limits \u2013 2025 vs 2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#leasing-or-purchase-what-usually-gives-a-lower-tax-and-better-cash-flow\" >Leasing or purchase? What usually gives a&nbsp;lower tax and better cash flow?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#practical-differences\" >Practical differences<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#how-does-the-limit-proportion-work-for-leasing-and-rental\" >How does the limit proportion work for leasing and rental?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#example-%e2%80%93-leasing-a-combustion-car-in-2026\" >Example \u2013 leasing a&nbsp;combustion car in 2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#how-much-vat-can-you-deduct-50-or-100\" >How much VAT can you deduct? 50% or 100%?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#conditions-for-100-vat\" >Conditions for 100% VAT<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#75-or-100-of-operating-costs-in-pitcit\" >75% or 100% of operating costs in PIT\/CIT?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#key-rules\" >Key rules<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#does-an-entrepreneurs-private-car-also-generate-costs\" >Does an entrepreneur&#8217;s private car also generate costs?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#does-non-deductible-vat-increase-the-initial-value-of-the-car\" >Does non-deductible VAT increase the initial value of the car?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#can-a-passenger-car-be-depreciated-in-one-off\" >Can a&nbsp;passenger car be depreciated in one-off?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#leasing-vs-purchase-%e2%80%93-a-quick-tax-comparison\" >Leasing vs. purchase \u2013 a&nbsp;quick tax comparison<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#what-does-it-look-like-in-practice-progress-holdings-experience\" >What does it look like in practice? Progress Holding&#8217;s experience<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#our-observations-and-numbers\" >Our observations and numbers<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#frequently-asked-questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#does-100-vat-automatically-grant-100-costs-in-pitcit\" >Does 100% VAT automatically grant 100% costs in PIT\/CIT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#is-ac-car-insurance-always-a-full-cost\" >Is AC (car insurance) always a&nbsp;full cost?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#what-about-the-buyout-from-leasing\" >What about the buyout from leasing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#does-a-company-partners-private-car-generate-costs-for-the-company\" >Does a&nbsp;company partner&#8217;s private car generate costs for the company?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#can-i-%e2%80%9cexpense%e2%80%9d-all-fuel-with-mixed-use\" >Can I &#8220;expense&#8221; all fuel with mixed use?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#how-to-start-without-errors-and-gain-a-tax-shield\" >How to start without errors and gain a&nbsp;tax shield?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/#government-sources-and-legal-acts\" >Government sources and legal acts<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"will-car-cost-limits-change-in-2026\"><\/span>Will car cost limits change in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yes. From 1.01.2026, the limit depends on CO\u2082 emissions: 100k, 150k, or 225k PLN. This applies to depreciation, rental, and operating leases.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"tax-cost-kup-limits-%e2%80%93-2025-vs-2026\"><\/span>Tax cost (KUP) limits \u2013 2025 vs 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>Year \/ drive type<\/th>\n<th>Tax cost limit (write-offs \/ capital installment)<\/th>\n<th>Legal basis<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Until 31.12.2025 \u2013 combustion and hybrid cars<\/td>\n<td>150 000 PLN<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/wyjasnienia-pit\/objasnienia-samochody-osobowe\/\" target=\"_blank\" rel=\"nofollow\">MF explanations 9.04.2020<\/a><\/td>\n<\/tr>\n<tr>\n<td>Until 31.12.2025 \u2013 electric\/hydrogen cars<\/td>\n<td>225 000 PLN<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/wyjasnienia-pit\/objasnienia-samochody-osobowe\/\" target=\"_blank\" rel=\"nofollow\">MF explanations 9.04.2020<\/a><\/td>\n<\/tr>\n<tr>\n<td>From 1.01.2026 \u2013 emission \u2265 50 g CO\u2082\/km<\/td>\n<td>100 000 PLN<\/td>\n<td><a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20210002269\" target=\"_blank\" rel=\"nofollow\">Dz.U. 2021 item 2269<\/a><\/td>\n<\/tr>\n<tr>\n<td>From 1.01.2026 \u2013 emission &lt; 50 g CO\u2082\/km<\/td>\n<td>150 000 PLN<\/td>\n<td><a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20210002269\" target=\"_blank\" rel=\"nofollow\">Dz.U. 2021 item 2269<\/a><\/td>\n<\/tr>\n<tr>\n<td>From 1.01.2026 \u2013 EV \/ H\u2082<\/td>\n<td>225 000 PLN<\/td>\n<td><a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20210002269\" target=\"_blank\" rel=\"nofollow\">Dz.U. 2021 item 2269<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>You apply the new limits to cars entered into the register from 1.01.2026. Older cars are settled under the &#8220;old&#8221; rules.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"leasing-or-purchase-what-usually-gives-a-lower-tax-and-better-cash-flow\"><\/span>Leasing or purchase? What usually gives a&nbsp;lower tax and better cash flow?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Leasing often protects cash flow better, and the installment becomes a&nbsp;cost faster. A purchase gives full control over the fixed asset and depreciation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"practical-differences\"><\/span>Practical differences<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Operating lease:<\/strong> The initial fee and capital installment are included in costs, but proportionally to the 100k\/150k\/225k PLN limit from 2026.<\/li>\n<li><strong>Purchase:<\/strong> You depreciate up to the limit. The standard rate for passenger cars is 20% annually (approx. 60 months).<\/li>\n<li><strong>Interest:<\/strong> As a&nbsp;rule, not subject to the car&#8217;s value limit. Limits apply to the car&#8217;s value and the capital part.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"how-does-the-limit-proportion-work-for-leasing-and-rental\"><\/span>How does the limit proportion work for leasing and rental?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You only add part of the capital fee to costs in proportion: limit \/ car value \u00d7 fee. This rule also applies after 1.01.2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"example-%e2%80%93-leasing-a-combustion-car-in-2026\"><\/span>Example \u2013 leasing a&nbsp;combustion car in 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Car value: 160 000 PLN; emission 120 g CO\u2082\/km \u2192 limit 100 000 PLN.<\/li>\n<li>Proportion: 100 000 \/ 160 000 = 62.5%.<\/li>\n<li>62.5% of each capital fee (initial fee + installments) goes into tax-deductible costs. The interest part \u2013 without limit.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"how-much-vat-can-you-deduct-50-or-100\"><\/span>How much VAT can you deduct? 50% or 100%?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Typically 50% VAT on passenger car expenses. 100% VAT requires exclusive business use and a&nbsp;VAT mileage log.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"conditions-for-100-vat\"><\/span>Conditions for 100% VAT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Regulations excluding private use and real control.<\/li>\n<li>Vehicle mileage log for VAT purposes.<\/li>\n<li>VAT-26 declaration, if applicable.<\/li>\n<\/ul>\n<p>Basis: <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20040540535\" target=\"_blank\" rel=\"nofollow\">VAT Act, art. 86a<\/a> and <a href=\"https:\/\/www.podatki.gov.pl\/\" target=\"_blank\" rel=\"nofollow\">podatki.gov.pl<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"75-or-100-of-operating-costs-in-pitcit\"><\/span>75% or 100% of operating costs in PIT\/CIT?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For company cars used for mixed purposes, you include 75% of operating expenses. 100% only for exclusive business use.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"key-rules\"><\/span>Key rules<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>75% KUP (tax cost):<\/strong> fuel, service, tires, car wash, parking \u2013 when the car is also used privately.<\/li>\n<li><strong>100% KUP:<\/strong> when you meet the conditions for 100% VAT (exclusive use + records).<\/li>\n<li><strong>AC (car insurance):<\/strong> You settle the premium using the same proportion as the car value limit.<\/li>\n<\/ul>\n<p>Basis: <a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-fizycznych-16794311\/art-23\" target=\"_blank\" rel=\"nofollow\">PIT art. 23(1) points 46a, 47<\/a>, <a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-prawnych-16794608\/art-16\" target=\"_blank\" rel=\"nofollow\">CIT art. 16(1) points 51, 49<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"does-an-entrepreneurs-private-car-also-generate-costs\"><\/span>Does an entrepreneur&#8217;s private car also generate costs?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yes, in a&nbsp;sole proprietorship (JDG), a&nbsp;private car allows 20% KUP from operating expenses. You do not depreciate a&nbsp;private car not entered in the register.<\/p>\n<p>Basis: <a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-fizycznych-16794311\/art-23\" target=\"_blank\" rel=\"nofollow\">PIT art. 23(1) point 46<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"does-non-deductible-vat-increase-the-initial-value-of-the-car\"><\/span>Does non-deductible VAT increase the initial value of the car?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yes. Non-deductible VAT increases the initial value of the fixed asset. You calculate depreciation write-offs from the increased amount.<\/p>\n<p>Basis: <a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-fizycznych-16794311\/art-22-g\" target=\"_blank\" rel=\"nofollow\">PIT art. 22g<\/a>, <a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-prawnych-16794608\/art-16-g\" target=\"_blank\" rel=\"nofollow\">CIT art. 16g<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"can-a-passenger-car-be-depreciated-in-one-off\"><\/span>Can a&nbsp;passenger car be depreciated in one-off?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>No. The &#8220;de minimis&#8221; one-off depreciation does not cover passenger cars. It applies to selected groups 3\u20138 of K\u015aT, excluding passenger cars.<\/p>\n<p>Basis: <a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-fizycznych-16794311\/art-22-k\" target=\"_blank\" rel=\"nofollow\">PIT art. 22k<\/a>, <a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-prawnych-16794608\/art-16-k\" target=\"_blank\" rel=\"nofollow\">CIT art. 16k<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"leasing-vs-purchase-%e2%80%93-a-quick-tax-comparison\"><\/span>Leasing vs. purchase \u2013 a&nbsp;quick tax comparison<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Both options work, but the tax effects differ in the pace of cost recognition and the vehicle value limit.<\/p>\n<table>\n<thead>\n<tr>\n<th>Aspect<\/th>\n<th>Operating lease<\/th>\n<th>Purchase (fixed asset)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>KUP \u2013 &#8220;capital&#8221;<\/td>\n<td>Proportion: limit \/ value \u00d7 capital fees<\/td>\n<td>Write-offs up to 100\/150\/225k PLN limit<\/td>\n<\/tr>\n<tr>\n<td>KUP \u2013 interest<\/td>\n<td>Generally outside the car value limit<\/td>\n<td>Outside the car value limit<\/td>\n<\/tr>\n<tr>\n<td>VAT<\/td>\n<td>50% or 100% (art. 86a VAT)<\/td>\n<td>50% or 100% (art. 86a VAT)<\/td>\n<\/tr>\n<tr>\n<td>Operation<\/td>\n<td>75% \/ 100% KUP<\/td>\n<td>75% \/ 100% KUP<\/td>\n<\/tr>\n<tr>\n<td>Cash flow<\/td>\n<td>Better \u2013 cost &#8220;immediately&#8221; in installments<\/td>\n<td>Slower \u2013 monthly write-offs<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"what-does-it-look-like-in-practice-progress-holdings-experience\"><\/span>What does it look like in practice? Progress Holding&#8217;s experience<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Based on 300+ fleet and leasing analyses, clients most often lose costs due to a&nbsp;lack of records for 100% VAT. The second mistake is not applying the limit proportion to the initial fee.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"our-observations-and-numbers\"><\/span>Our observations and numbers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The average &#8220;loss&#8221; of KUP without 100% VAT records is 8\u201312% annually of the car&#8217;s expense value.<\/li>\n<li>In 2026, cars with emissions \u2265 50 g CO\u2082\/km will most often be subject to the 100k PLN limit. This will lower the tax shield.<\/li>\n<li>The greatest effect comes from choosing a&nbsp;version with emissions &lt; 50 g CO\u2082\/km or EV, plus having regulations and monitoring use.<\/li>\n<\/ul>\n<p>Want to calculate your case? At Progress Holding, we will prepare a&nbsp;tax and cash flow model and implement the documentation for 100% VAT.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"does-100-vat-automatically-grant-100-costs-in-pitcit\"><\/span>Does 100% VAT automatically grant 100% costs in PIT\/CIT?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. 100% VAT requires exclusive use and records. In PIT\/CIT, 100% KUP also requires exclusive use. If there is mixed use, you apply 75% KUP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"is-ac-car-insurance-always-a-full-cost\"><\/span>Is AC (car insurance) always a&nbsp;full cost?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. You settle the AC premium in proportion to the car&#8217;s value limit (150k\/225k until 2025; from 2026, 100\/150\/225k PLN depending on emissions\/drive).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-about-the-buyout-from-leasing\"><\/span>What about the buyout from leasing?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A buyout creates a&nbsp;fixed asset. You then depreciate it considering the limit applicable to that vehicle category and date of entry.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-a-company-partners-private-car-generate-costs-for-the-company\"><\/span>Does a&nbsp;company partner&#8217;s private car generate costs for the company?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, but based on an agreement and general rules. Operating expenses in the company with mixed use are subject to 75% KUP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-i-%e2%80%9cexpense%e2%80%9d-all-fuel-with-mixed-use\"><\/span>Can I &#8220;expense&#8221; all fuel with mixed use?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. 75% of the gross expense plus non-deductible VAT goes into KUP. The remaining 25% is a&nbsp;non-deductible cost (NKUP).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-to-start-without-errors-and-gain-a-tax-shield\"><\/span>How to start without errors and gain a&nbsp;tax shield?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Determine the financing type based on CO\u2082 emissions and 2026 limits. Prepare regulations and records for 100% VAT. Calculate the limit proportion for leasing.<\/p>\n<p>Need support in choosing and implementing the rules? We will do it for you at Progress Holding \u2013 from usage policy, through records, to settlement.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"government-sources-and-legal-acts\"><\/span>Government sources and legal acts<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20210002269\" target=\"_blank\" rel=\"nofollow\">Dz.U. 2021 item 2269 \u2013 limit changes from 2026<\/a><\/li>\n<li><a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20040540535\" target=\"_blank\" rel=\"nofollow\">VAT Act, art. 86a \u2013 50%\/100% VAT<\/a><\/li>\n<li><a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-fizycznych-16794311\/art-23\" target=\"_blank\" rel=\"nofollow\">PIT art. 23 \u2013 75%\/20%, AC and limits<\/a><\/li>\n<li><a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-prawnych-16794608\/art-16\" target=\"_blank\" rel=\"nofollow\">CIT art. 16 \u2013 75% and leasing limits<\/a><\/li>\n<li><a href=\"https:\/\/www.podatki.gov.pl\/pit\/wyjasnienia-pit\/objasnienia-samochody-osobowe\/\" target=\"_blank\" rel=\"nofollow\">MF explanations \u2013 passenger cars<\/a><\/li>\n<\/ul>\n<p>Key takeaway: choose financing tailored to the 2026 limits and secure 100% VAT if possible. Need professional support? Contact us at Progress Holding: +48 603 232 418, <a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a>.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The choice between leasing and purchase depends on VAT, tax limits, and your cash flow. In 2026, tax-deductible cost (KUP) limits depend on CO\u2082 emissions: 100k\/150k\/225k PLN. Correctly setting up records allows deducting 100% VAT or 75%\/20% of costs in PIT\/CIT. Will car cost limits change in 2026? Yes. From 1.01.2026, the limit depends on [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5565,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"In 2026, tax cost limits (KUP) depend on CO\u2082 emissions: 100k\/150k\/225k PLN. 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Proper records allow 100% VAT deduction or 75%\/20% cost deduction.","og:url":"https:\/\/progressholding.pl\/en\/how-to-account-for-company-car-costs-leasing-vs-own-purchase\/","article:published_time":"2025-11-11T13:14:35+00:00","article:modified_time":"2025-11-12T13:28:09+00:00","twitter:card":"summary_large_image","twitter:title":"Company car costs in 2026: leasing vs. purchase","twitter:description":"In 2026, tax cost limits (KUP) depend on CO\u2082 emissions: 100k\/150k\/225k PLN. 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