New Leasing Limits are Tough Favoring Electric Vehicles the Most

Recent regulatory changes will significantly impact the leasing limits for vehicles in 2026. The former threshold of 150,000 zł for most internal combustion and hybrid vehicles is set to drop to 100,000 zł for cars that emit 50 g CO₂/km or more. This alteration will affect the tax deductibility of leased vehicles, leading to increased operational costs for businesses.

Key Changes in Leasing Limits

The new structure introduces three distinct thresholds based on CO₂ emissions:

• 225,000 zł: For electric and hydrogen vehicles.
• 150,000 zł: For combustion and hybrid vehicles with CO₂ emissions below 50 g/km.
• 100,000 zł: Applies to all other vehicles, primarily traditional engine cars.

These adjustments reflect a legislative effort to encourage the use of eco-friendly vehicles among businesses. Electric vehicles now hold a distinct advantage as their lease and amortization options remain tax-favorable, while operational costs for vehicles with higher emissions rise significantly.

Implications for Businesses

Starting from 2026, the new limits will not apply solely to new leasing contracts. Ongoing operational lease agreements, even those signed before the new regulations, will also need to comply. This mandates a reevaluation of their cost-efficiency for numerous companies.

Businesses seeking to minimize the impact of these changes should consider the following strategies:

• Plan to lease or acquire vehicles before the end of 2025.
• Opt for vehicles that meet the 50 g/km CO₂ limit to benefit from the higher 150,000 zł threshold.
• Focus on acquiring electric or hydrogen vehicles to maximize tax benefits.

The Shift in Leasing Dynamics

The revised regulations signal the end of an era in vehicle leasing. The previously common practice of choosing any vehicle and fully deducting costs will no longer be as financially viable. For many business owners, operational leases for traditional combustion cars may become unmanageable or even unfeasible.

As leasing parameters tighten, companies must navigate these changes carefully. Determining a vehicle’s emissions will soon become as crucial as calculating leasing rates or fuel costs. The move towards environmentally friendly transportation is thus not only a regulatory requirement but also a strategic necessity for competitive advantage in the evolving market.