EV calculators
Company car
Compare the cost of an electric car, a plug-in hybrid and a combustion car in a Polish business under 2026 tax rules.
Shared assumptions
This sets the VAT recovered and the share of running costs treated as tax-deductible.
For the PIT scale, choose your marginal rate; the model does not calculate crossing a tax threshold.
The same period applies to a purchase and a lease.
Estimated distance in each year of the calculation period.
The share of EV and plug-in-hybrid energy charged at home; remaining electricity uses the public DC rate.
Cars in the comparison
Result
Period: 60 months · 5 years
- EV cost
- PLN 185,621
- Plug-in hybrid cost
- PLN 192,688
- Combustion car cost
- PLN 209,325
- EV versus plug-in hybrid difference
- The EV costs PLN 7,067 less than the plug-in hybrid over the full period.
- EV versus combustion-car difference
- The EV costs PLN 23,704 less than the combustion car over the full period.
- Cash paid
- VAT recovered
- Income-tax saving
- Cost after VAT and tax
| Cost item | Electric | Plug-in hybrid | Combustion |
|---|---|---|---|
| Car value for the limit | PLN 209,312 | PLN 200,700 | PLN 200,700 |
| Car cost limit | PLN 225,000 | PLN 150,000 | PLN 100,000 |
| Share of value within the limit | 100% | 74.7% | 49.8% |
| Value used for insurance | PLN 209,312 | PLN 200,700 | PLN 200,700 |
| Comprehensive-insurance cost limit | PLN 150,000 | PLN 150,000 | PLN 150,000 |
| Share of insurance value within the limit | 71.7% | 74.7% | 74.7% |
| Average per year | |||
| Purchase or gross lease fees | PLN 46,180 | PLN 44,280 | PLN 44,280 |
| Comprehensive insurance premium | PLN 0 | PLN 0 | PLN 0 |
| Electricity cost | PLN 3,882 | PLN 1,868 | PLN 0 |
| Fuel cost | PLN 0 | PLN 3,281 | PLN 7,108 |
| Electricity and fuel costs | PLN 3,882 | PLN 5,149 | PLN 7,108 |
| Total cash paid | PLN 50,062 | PLN 49,429 | PLN 51,388 |
| VAT recovered on the car | PLN 4,318 | PLN 4,140 | PLN 4,140 |
| VAT recovered on public electricity and fuel | PLN 132 | PLN 370 | PLN 665 |
| Total VAT recovered | PLN 4,450 | PLN 4,510 | PLN 4,805 |
| Deductible depreciation or lease fees | PLN 41,862 | PLN 30,000 | PLN 20,000 |
| Deductible comprehensive insurance | PLN 0 | PLN 0 | PLN 0 |
| Deductible electricity and fuel costs | PLN 2,812 | PLN 3,584 | PLN 4,832 |
| Total tax-deductible costs | PLN 44,675 | PLN 33,584 | PLN 24,832 |
| Car costs above the limit | PLN 0 | PLN 10,140 | PLN 20,140 |
| Insurance above the limit | PLN 0 | PLN 0 | PLN 0 |
| Total costs above limits | PLN 0 | PLN 10,140 | PLN 20,140 |
| Income-tax saving | PLN 8,488 | PLN 6,381 | PLN 4,718 |
| Ownership cost after VAT and tax | PLN 37,124 | PLN 38,538 | PLN 41,865 |
| Value not depreciated at period end | PLN 0 | PLN 0 | PLN 0 |
| Depreciation included in costs | PLN 41,862 | PLN 30,000 | PLN 20,000 |
| Full period | |||
| Purchase or gross lease fees | PLN 230,901 | PLN 221,400 | PLN 221,400 |
| Comprehensive insurance premium | PLN 0 | PLN 0 | PLN 0 |
| Electricity cost | PLN 19,411 | PLN 9,342 | PLN 0 |
| Fuel cost | PLN 0 | PLN 16,403 | PLN 35,539 |
| Electricity and fuel costs | PLN 19,411 | PLN 25,745 | PLN 35,539 |
| Total cash paid | PLN 250,311 | PLN 247,145 | PLN 256,939 |
| VAT recovered on the car | PLN 21,588 | PLN 20,700 | PLN 20,700 |
| VAT recovered on public electricity and fuel | PLN 661 | PLN 1,852 | PLN 3,323 |
| Total VAT recovered | PLN 22,249 | PLN 22,552 | PLN 24,023 |
| Deductible depreciation or lease fees | PLN 209,312 | PLN 150,000 | PLN 100,000 |
| Deductible comprehensive insurance | PLN 0 | PLN 0 | PLN 0 |
| Deductible electricity and fuel costs | PLN 14,062 | PLN 17,920 | PLN 24,162 |
| Total tax-deductible costs | PLN 223,375 | PLN 167,920 | PLN 124,162 |
| Car costs above the limit | PLN 0 | PLN 50,700 | PLN 100,700 |
| Insurance above the limit | PLN 0 | PLN 0 | PLN 0 |
| Total costs above limits | PLN 0 | PLN 50,700 | PLN 100,700 |
| Income-tax saving | PLN 42,441 | PLN 31,905 | PLN 23,591 |
| Ownership cost after VAT and tax | PLN 185,621 | PLN 192,688 | PLN 209,325 |
| Value not depreciated at period end | PLN 0 | PLN 0 | PLN 0 |
| Depreciation included in costs | PLN 209,312 | PLN 150,000 | PLN 100,000 |
Turn on the employee block to see the benefit amount.
Scope and limitations
We apply the rules for cars acquired and lease agreements signed from January 1, 2026. Earlier purchases and agreements may follow different rules.
VAT on home charging is not recovered: a G11/G12 household bill is normally issued to a private individual. The model recovers VAT only on public charging and fuel.
We assume the agreement meets the statutory conditions for an operating lease. Buyout and resale value are excluded.
The lease cost limit applies only to the part of a fee that repays the car's value. The default 100% capital share is conservative; check the share in your payment schedule. The initial payment is treated entirely as capital.
We add no excise duty: it is already included in the price of a new car bought from a dealer in Poland.
Resale, lease buyout, servicing and tyres are excluded.
The tax shield includes income tax only. Health and social contributions are not modelled.
This is an illustration based on the entered data, not tax or accounting advice.
Assumptions
The real operator and tariff prices in this list cover Poland only.
- Cost limit for an electric car Verified
- 225,000 PLN
- Cost limit for a plug-in hybrid Verified
- 150,000 PLN
- Cost limit for a combustion car Verified
- 100,000 PLN
- Separate limit for comprehensive insurance Verified
- 150,000 PLN
- Emissions threshold for the plug-in hybrid limit Verified
- 50 g CO₂/km
- Standard VAT rate Verified
- 23 %
- VAT deduction for exclusive business use Verified
- 100 %
- Annual straight-line depreciation rate Verified
- 20 %
- Running costs deductible for mixed use Verified
- 75 %
- Monthly benefit for an electric car Verified
- 250 PLN
- Monthly benefit for an engine up to 60 kW Verified
- 250 PLN
- Engine-power threshold for the lower benefit Verified
- 60 kW
- Home tariff G11 Indicative
- 1.099 PLN/kWh
- Reference public DC charging price Indicative
- 2.52 PLN/kWh
- Petrol (Pb95) price Verified
- 7.29 PLN/l
PIT Act art. 23(1)(4)(a), (5e); CIT Act art. 16(1)(4)(a), (5e) · verified September 13, 2026
PIT Act art. 23(1)(4)(b); CIT Act art. 16(1)(4)(b) · verified September 13, 2026
PIT Act art. 23(1)(4)(c); CIT Act art. 16(1)(4)(c) · verified September 13, 2026
PIT Act art. 23(1)(47); CIT Act art. 16(1)(49) · verified September 13, 2026
PIT Act art. 23(1)(4)(b–c); CIT Act art. 16(1)(4)(b–c) · verified September 13, 2026
VAT Act art. 41(1), art. 146ef; Ministry of Finance VAT rates · verified September 13, 2026
VAT Act art. 86a(3–5), (7), (12–13) · verified September 13, 2026
PIT Act art. 22i(1), Annex 1 KŚT 741; CIT Act art. 16i(1), Annex 1 KŚT 741 · verified September 13, 2026
PIT Act art. 23(1)(46a), (5a); CIT Act art. 16(1)(51), (5a) · verified September 13, 2026
PIT Act art. 12(2a)(1)(b) · verified September 13, 2026
PIT Act art. 12(2a)(1)(a) · verified September 13, 2026
PIT Act art. 12(2a)(1)(a); vehicle-registration Regulation § 16(5)(30)(za), Annex 1 · verified September 13, 2026
Poradnia OZE; assembled from URE-approved PGE 2026 tariffs
Wartość orientacyjna: cena energii PGE Obrót, zmienna dystrybucja PGE Dystrybucja i opłaty zmienne z taryf na 2026 r. zostały zsumowane netto i powiększone o 23% VAT. Pominięto opłaty stałe miesięczne. Wynik jest niższy od wspólnego przedziału G11 1,18–1,32 zł/kWh, ponieważ obejmuje wyłącznie składniki zmienne; publikowane porównania mogą doliczać inne opłaty lub przyjmować inny profil rozliczeń.
EvCompass
Własny, datowany odczyt EvCompass: mediana median cen DC/kWh operatorów ważona liczbą stacji w migawce z 2026-09-11; to nie jest niezależna publikacja zewnętrzna.
e-petrol.pl — średnie ceny detaliczne paliw w Polsce · verified July 22, 2026
Company-car questions
- Which car-cost limits does the calculator use?
- The limit is PLN 225,000 for an electric car, PLN 150,000 for a plug-in hybrid emitting under 50 g CO₂/km, and PLN 100,000 for a combustion car. Car value includes VAT the business does not deduct.
- Does comprehensive insurance use the same limit as the car?
- No. The premium has a separate PLN 150,000 limit, independent of the depreciation or lease limit. We use the car's value as a clearly disclosed proxy for its insurance value.
- When can I deduct 100% of VAT?
- Exclusive business use must meet the VAT conditions, including filing VAT-26 and keeping a mileage record; then 100% VAT can be deducted. For mixed use, the calculator assumes a 50% VAT deduction.
- How does the calculator limit lease costs?
- The limit applies to the part of a fee that repays the car's value. The initial payment is treated as capital, and the default shared capital share of recurring instalments is 100%. The interest portion is not multiplied by the limit.
- Does the result include health contributions?
- No. The tax shield is only the selected PIT or CIT rate multiplied by tax-deductible costs. Health and social contributions are outside the scope.
- How is the employee benefit calculated?
- The monthly benefit is PLN 250 for an EV, PLN 250 for a car with an engine up to 60 kW, and PLN 400 for other cars. The calculator also shows its annual value and the employee's PIT.
- Why is lump-sum tax not an option?
- A lump-sum taxpayer cannot deduct car costs from income, so a calculator comparing business-cost tax shields does not offer that regime.
- Is this the full cost of owning a car?
- No. The result includes financing, comprehensive insurance, electricity or fuel, VAT and income tax, but excludes buyout, resale, servicing and tyres. It is an illustration, not tax advice.