From 2026, the conditions for accepting expenses for passenger car CASCO insurance in the company will change. The condition on the cost limit of PLN 150,000 will be cancelled for lease, rental or other similar agreements. This is briefly discussed below.

Currently, the costs of CASCO insurance (AC insurance, auto casco insurance) and GAP (guaranteed asset protection) for a passenger car in a company are taken into account as taxable expenses in the amount of up to PLN 150,000 of its value or proportionally to this amount in the case of a higher value (art.16 ust.1 pkt 49 Ustawa o podatku dochodowym od osób prawnych).

New additional conditions for accounting of expenses for voluntary insurance (AC) of a passenger car come into force on January 1, 2026. In case of insurance of a car that is used under a lease, rental or other similar agreement, expenses will be taxable if the cost of insurance is within the cost of the car under these specified agreements.