Starting in January 2026, new carbon dioxide emission requirements, which vary depending on the vehicle class, will be required to account for depreciation and maintenance expenses for passenger cars in companies and sole proprietors. In this article, we examine the standards for depreciation and maintenance expenses for passenger vehicles, including carbon dioxide emissions, which will take effect on January 1, 2026.

Passenger cars owned by a company or individual entrepreneur as fixed assets, based on a leasing agreement or rental agreement, will have new expense limits from 2026, which are adopted to reduce (deduct) CIT and PIT taxes based on the internal combustion emissions of their engines.

Currently, legislation provides two depreciation and expense limits (leasing, hiring, renting) depending on the type of drive (engine) of a company's or individual's passenger car:

• 225,000 PLN for electric vehicles,
• 150,000 PLN for vehicles with an internal combustion engine, i.e., diesel or gasoline.

From the beginning of 2026, three depreciation and expense limits will apply to passenger cars owned by a company or entrepreneur, depending on the CO2 emissions of their internal combustion engines:

• PLN 225,000 – for a passenger car that is an electric vehicle within the meaning of Article 2, Section 12 of the Act on Electromobility and Alternative Fuels (Ustawa z dnia 11 stycznia 2018 r. o elektromobilności i paliwach alternatywnych), and for a passenger car powered by hydrogen fuel within the meaning of Article 2, Section 15 of this Act, i.e. vehicles with electric engines,
• PLN 150,000 – if the CO2 emissions of the internal combustion engine of a passenger car, determined on the basis of data contained in the Central Register of Vehicles and Drivers (Centralna ewidencja pojazdów i kierowców, CEPiK) are less than 50 g per kilometre; these vehicles have both an internal combustion engine and an electric motor (hybrid),
• PLN 100,000 – if the CO2 emissions of a passenger car's internal combustion engine, determined on the basis of data contained in the Central Register of Vehicles and Drivers (Centralna ewidencja pojazdów I kierowców, CEPiK), are equal to or exceed 50 g per kilometre; these are vehicles with petrol engines, diesel engines, and other hybrids (not included in the second group).

Table. Expense limits for depreciation (leasing, rental) of passenger vehicles in companies and for sole proprietors from January 1, 2026, based on CO2 emissions.

Where can I find data on CO2 emissions from passenger cars?

This information can be found in the Central Register of Vehicles and Drivers (Centralna ewidencja pojazdów i kierowców, CEPiK).

If you own a vehicle, you can check its technical specifications in the mObywatel app. Select the mPojazd service. The system will automatically download data about your registered vehicles from the Central Register of Vehicles and Drivers (Centralna ewidencja pojazdów i kierowców, CEPiK).

If you don't own a vehicle but have information such as the registration number, VIN (17-character vehicle identification number), and first registration date, you can use the official source—a free report from the Central Register of Vehicles and Drivers (Centralna ewidencja pojazdów i kierowców, CEPiK). To obtain it, follow the link.

In the generated report, check the "Technical Data" section. There will be a field labeled "Exhaust Emissions" or direct CO2 emissions in g/km.

If vehicle data is not available in the Central Register of Vehicles and Drivers (CEPiK), such as in the case of imported vehicles, the EU Certificate of Conformity (CoC) can be used.

A Certificate of Conformity (CoC) is a document issued by the manufacturer confirming the vehicle's compliance with EU homologation requirements. You receive this document when you purchase a new car. The CoC includes, among other things:

• precise CO2 emissions data,
• combined fuel consumption figures,
• complete engine and maintenance information.

Alternatively, if an EC Certificate of Conformity is not available, the vehicle manufacturer's data can be used.

How do the new rules apply to vehicles that were purchased as fixed assets before December 31, 2025, or began to be used under leasing (rental) agreements before December 31, 2025?

For depreciation.

It is important to note that the new depreciation limits will apply to passenger cars included in the fixed assets of a taxpayer (lessor, or financial lessor) starting January 1, 2026. Passenger cars entered into the fixed asset register of a company or entrepreneur before December 31, 2025, will be subject to depreciation in accordance with the current rules (two limits, two criteria).

For leasing.

For lessees. For leasing (operating lease) agreements, starting January 1, 2026, new rules (three limits, three criteria) will apply, regardless of the contract conclusion date.

The link to the article provides additional useful information on the application of the new limits (rules), with examples and an electronic cheat sheet.

Basis: art. 16 ust. 1 ust. 1 ustawy o podatku dochodowym od osób prawnych, art. 23 ust. 1 ustawy o podatku dochodowym od osób fizycznych.