It's probably no wonder that we should care for the environment. The government, through legislation, is trying to encourage people to reduce their impact on the ecosystem. To achieve this, it uses a "carrot and stick" approach. Subsidies for home renovations and tax breaks are essentially the proverbial carrot. Today, however, we want to explore the "stick" aspect.
Limits on the settlement of costs related to passenger car wear and tear, or depreciation, are nothing new. The limits on the value of a vehicle to which it could be fully depreciated have changed relatively infrequently. Until March 2000, it was 10,000 ECU (the unit of account in the European Monetary System, replaced by the euro), then 10,000 euros until the end of 2001, and 20,000 euros until February 2018. Later, the limit was 30,000 euros for electric cars and 20,000 euros for other vehicles. Since 2019, the limit remains in force – 225,000 PLN for electric and hydrogen cars and 150,000 PLN for other vehicles.
As you can see, these limits have been increasing over time. This trend will change on January 1, 2026, when depreciation limits for some cars will be reduced. They will be as follows:
- PLN 225,000 for electric and hydrogen cars,
- PLN 150,000 for cars with combustion engines, if carbon dioxide emissions are lower than 50g/km,
- PLN 100,000 for cars with combustion engines, if carbon dioxide emissions are equal to or higher than 50g/km.
This change will effectively lower the depreciation limit for cars powered solely by internal combustion engines. Some hybrid, electric, and hydrogen-powered cars will benefit from the existing limits.
As the Ministry explains, the changes are intended to encourage businesses to replace their vehicle fleets with low-emission vehicles. It's worth noting that at the end of 2024, 290 hydrogen-powered cars and 72,589 pure electric cars were registered in Poland, out of a total of approximately 23 million vehicles.
The changes apply to passenger cars entered into the fixed asset register from 1 January 2026. Cars purchased before that date will be eligible for depreciation under the current rules.
For example, a car worth PLN 150,000 generated PLN 30,000 in annual tax-deductible costs. Purchasing such a car will reduce this cost to PLN 20,000. This translates into higher income and, therefore, higher tax payments. Therefore, it's worth considering purchasing a car by the end of 2025 or investing in a low-emission fleet.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of August 4, 2025.
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