We compare 2026 Polish PIT and CIT limits with a declared lease scenario and a separate rental-invoice cash flow. Neither is presented as an offer or a rental tax result.
A monthly fee alone does not show how much of a company electric car’s cost may enter a Polish tax calculation. In 2026, the PIT and CIT Acts set passenger-car limits by powertrain and emissions. The limit is PLN 225,000 for electric and hydrogen cars; PLN 150,000 for combustion cars below 50 g CO₂/km; and PLN 100,000 at or above 50 g CO₂/km. The table gives the corresponding provisions in both Acts.
The consolidated PIT text was published on 30 April 2026 and the CIT text on 22 April 2026. The bases are PIT Article 23(1)(4)(a–c) and CIT Article 16(1)(4)(a–c). Lease, rental and similar fees are covered by PIT Article 23(1)(47a) and CIT Article 16(1)(49a). For a lease, the limit applies to the part of the fee that repays the car’s value: PIT Article 23(5c) and CIT Article 16(5c). Paragraph 5e in each Act sets the electric-car limit. The transition in Article 30 of the Act of 2 December 2021 covers cars entered in fixed-asset records before the new provisions took effect; we do not assume an ongoing lease or rental automatically keeps an earlier limit.
| Vehicle type | Limit | PIT provision | CIT provision | What it covers |
|---|---|---|---|---|
| Electric or hydrogen | PLN 225,000 | Article 23(1)(4)(a); (1)(47a) and (5e) | Article 16(1)(4)(a); (1)(49a) and (5e) | Depreciation and proportional leasing and rental expenses |
| Combustion, emissions below 50 g CO₂/km | PLN 150,000 | Article 23(1)(4)(b); (1)(47a) | Article 16(1)(4)(b); (1)(49a) | Depreciation and proportional leasing and rental expenses |
| Combustion, emissions at least 50 g CO₂/km | PLN 100,000 | Article 23(1)(4)(c); (1)(47a) | Article 16(1)(4)(c); (1)(49a) | Depreciation and proportional leasing and rental expenses |
The second table is an example, not an offer. The calculator inputs are a PLN 250,000 net car price, a PLN 25,000 net initial payment, a PLN 4,500 net monthly instalment for 36 months, and an 80% capital share. With assumed VAT of 23% and a 50% deduction, the model uses a vehicle value of PLN 278,750. The contract-payment base is PLN 187,000 net and PLN 230,010 gross for the initial payment and instalments. VAT Act Article 86a(1) and Article 146ef(1) are the legal bases; the consolidated text was published on 28 September 2026. The 23% rate depends on the condition stated in Article 146ef(1).
The scenario assumes flat-rate PIT at 19% (PIT Act Article 30c(1)), annual distance of 15,000 km, insurance of PLN 5,000 a year, and the listed electricity prices. Across 36 months, the model returns PLN 256,560.60 in cash paid, including insurance and energy, PLN 21,896.28 VAT recovered, a mechanically calculated PIT shield of PLN 36,424.38, and modeled cost of PLN 198,239.94. The shield does not forecast a particular company’s return or confirm eligibility for deductions.
| Item | Lease — calculator | Long-term rental — scenario | How to read it |
|---|---|---|---|
| Vehicle and VAT | PLN 250,000 net; PLN 307,500 gross; 23% VAT, 50% deduction; model vehicle value PLN 278,750 | PLN 4,500 net monthly fee; 23% VAT, 50% deduction | User-entered scenario inputs, not an offer |
| Contract and use | 36 months; PLN 25,000 net initial payment; PLN 4,500 net monthly instalment; 80% capital share | 36 months; PLN 0 initial payment; PLN 4,500 net monthly fee | The shared example fee is not a market price |
| Use and PIT | 15,000 km/year; 19% flat-rate PIT; PLN 5,000/year insurance | 19% flat-rate PIT is not used in the rental result | The lease example assumes a PIT taxpayer; eligibility is not determined |
| Vehicle or invoice cost | PLN 187,000 net payment base; PLN 230,010 gross for initial payment and instalments | PLN 162,000 net; PLN 199,260 gross invoices | Lease gross amount includes only initial payment and instalments |
| VAT recovered | PLN 21,896.28 total: vehicle and electricity | PLN 18,630 from rental invoices | With the assumed 50% VAT deduction |
| After VAT and model result | PLN 256,560.60 cash paid; PLN 36,424.38 PIT shield; PLN 198,239.94 modeled cost | PLN 180,630 cash after assumed VAT recovery; no income-tax result | Lease also includes electricity and insurance; rental covers invoice cash flow only |
For rental, we use the same illustrative PLN 4,500 net monthly fee, 36 months, no initial payment, 23% VAT and a 50% VAT deduction. That gives PLN 162,000 net invoices, PLN 199,260 gross, PLN 18,630 VAT recovered and PLN 180,630 cash flow after that recovery. We found no dated offer, so this figure says nothing about market prices. The existing calculator supports purchase and lease, but does not calculate rental. Without the car’s value and a breakdown of the fee, we leave out a tax-deductibility result and any directly comparable after-tax cost. The amounts do not include service packages from a specific contract.
Before deciding, change the assumptions in the company-car calculator, browse models in the car catalogue, and use your own electricity price from the charging-price comparison. The Acts were checked on October 27, 2026; before signing, confirm the contract classification, vehicle value and current Act text.
About the author
EvCompass articles are prepared by the editorial team using catalogue data and, where an article lists them, the sources shown below it.
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