Poland Car Leasing Tax Calculator (PIT & VAT)
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Car Leasing Tax Savings Calculator

Estimate deductible lease costs, VAT recovery (50% or 100%), and income tax impact under 2026 Polish rules.

Direct answer: In Poland, a business car lease can reduce your taxes in two main ways: (1) part of your lease and running costs can be deductible for income tax (PIT/CIT), and (2) you may be able to recover 50% or 100% of input VAT on car-related invoices (depending on VAT status and use). This calculator estimates deductible costs, VAT recovery, and the estimated monthly and annual income tax impact for 2026.

Key facts (2026)

  • Passenger-car deductible caps in 2026 depend on emissions: 225,000 PLN for electric/hydrogen, 150,000 PLN for CO2 below 50 g/km, and 100,000 PLN for CO2 at or above 50 g/km.
  • If you are VAT-registered (VAT payer), VAT recovery is typically 50% for mixed business and private use, and can be 100% for business-only use when formal requirements are met.
  • If a passenger car is used in mixed business and private use, income-tax deductibility for many operating expenses is limited (commonly modeled as 75% deductible).
  • This page is an educational estimate, not professional tax advice. Always confirm the treatment of your specific lease and invoices with an accountant.

Nationwide support, English-first: We work with English-speaking foreigners across Poland. You can use this calculator anywhere, then book an online consultation to validate your specific case (JDG or company, VAT status, car use rules, and lease documents).

Who this is for: This calculator is for people running a business in Poland, such as a sole proprietorship (JDG) or a limited liability company (Sp. z o.o.). If you are only an employee (UoP, “employment contract”) and you are not using the car in a business, you generally cannot deduct lease costs as business expenses.

As-of date: This page models 2026 rules and uses the date context 2026-02-16 (Europe/Warsaw) for the underlying assumptions and limits.

Car Leasing Tax Savings Calculator (Poland, 2026)

Educational estimate for foreigners running a business in Poland. See how a car lease may change your PIT/CIT and how much input VAT you might recover.

What this calculator estimates

Enter your monthly business profit (before car costs), choose your taxation method, and add your lease and running-cost numbers (net amounts). The calculator estimates:

  • Deductible costs for income tax purposes (PIT/CIT), including the effect of the CO2-based cap and mixed-use limitation.
  • Recoverable VAT (50% or 100% depending on VAT status and business-only use).
  • Estimated income tax reduction (average per month and total for the selected period), based on your taxation method.
Important: This is an educational estimate. Real deductions depend on invoice content, vehicle classification, VAT records (including VAT-26 and mileage documentation for business-only use), and how your accountant books each cost.

Your inputs

Use net PLN (excluding VAT). This estimator assumes the standard VAT rate (23%) on car invoices.

On ryczałt, business costs usually do not reduce income tax, but VAT recovery may still apply if you are VAT-registered.
PLN
Your business profit before adding lease + car running costs. Not for UoP unless you also run a business.
If not VAT-registered, VAT recovery is 0 in this estimator.
Business-only use typically needs VAT-26, mileage records, and internal rules.
If unchecked, VAT recovery is calculated as 50% even if business-only is selected.
The deductible cap depends on vehicle type and CO2 threshold.
g/km
Only needed for combustion/hybrid cars. Threshold used here: 50 g/km.
PLN
Net car price (excluding VAT). Used to apply the deductible cap (simplified).
mo
Use 12 for an annual view. Monthly values are shown as averages.
PLN
Czynsz inicjalny (excluding VAT).
PLN
Rata leasingowa (excluding VAT).
PLN
If the buyout invoice happens in the months you selected, enter the net amount here.
%
If your invoices are not split into “value” vs “service”, 100% is a conservative simplification.
PLN
Fuel, repairs, parking, car wash, etc. Excluding VAT.

Your results

Calculated for the months you selected. Totals are for the full period, plus averages per month.

Income tax saved (estimate) Cap —
-
Avg per month: -
VAT you might recover VAT —
-
Avg per month: -
Deductible costs (income tax)
-
Avg per month: -
What this means: Deductible costs reduce taxable profit. “Income tax saved” estimates how that changes PIT/CIT. “VAT you might recover” estimates input VAT you may be able to claim on your VAT return.
Category Total cost base Deductible Non-deductible VAT recoverable
Lease fees (car value part) - - - -
Lease fees (service part) - - - -
Running costs - - - -
Total - - - -
Lease value part
Total cost base-
Deductible-
Non-deductible-
VAT recoverable-
Lease service part
Total cost base-
Deductible-
Non-deductible-
VAT recoverable-
Running costs
Total cost base-
Deductible-
Non-deductible-
VAT recoverable-
Totals
Total cost base-
Deductible-
Non-deductible-
VAT recoverable-
Assumptions and limitations (click to expand)
  • This is an educational estimate for 2026. It is not professional tax, legal, or accounting advice.
  • All inputs are assumed to be net PLN and invoices are assumed to use 23% VAT.
  • VAT recovery is simplified to 0% (not VAT-registered), 50% (mixed use), or 100% (business-only with compliance confirmed).
  • Mixed-use income-tax deductibility for operating costs is modeled as 75% deductible.
  • The lease “value vs service” split is modeled by your percentage input. If your invoice is split differently, results will differ.
  • The CO2-based cap is applied as a ratio against the car value used for the cap (simplified).
  • This tool estimates PIT/CIT impact only. It does not calculate ZUS, health contributions, cashflow, depreciation after buyout, or VAT pro‑rata rules.
Book a consultation See our services
Educational estimate only. Results depend on documentation, VAT status, and how the car is used and booked. If you want a real answer for your exact lease contract and invoices, talk to an accountant.

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What this calculator includes (and what it does not)

Included in this estimate

  • Income-tax deductible costs for PIT/CIT (modeled using the cap + mixed-use limit).
  • Estimated input VAT recovery on lease fees and running costs (0% / 50% / 100% simplified).
  • Estimated change in PIT/CIT for the period you selected (and average per month).

Not included (common real-world differences)

  • ZUS social and health contributions, or how they change when profit changes.
  • Special VAT cases (partial VAT recovery, pro‑rata, exemptions, or mixed VAT activities).
  • Depreciation / accounting treatment after buyout, or selling the car later.
  • Insurance, one-off registration costs, or costs not entered in the inputs.
  • Complex cases like short-term leases, atypical invoice breakdowns, or non-standard VAT rates.

2026 rules behind the numbers (VAT, 75% rule, CO2 caps)

This calculator uses three common “rules of thumb” that show up in many real accounting treatments for business passenger cars in Poland. The exact result can still vary based on your documents and how your accountant books the invoices.

1) VAT recovery on passenger-car costs

  • If you are not VAT-registered, you usually cannot recover input VAT (this calculator shows 0%).
  • If you are VAT-registered and the car is used for both business and private purposes, VAT recovery is often modeled as 50%.
  • If you are VAT-registered and the car is genuinely business-only, VAT recovery can be 100% when formal requirements are met (VAT-26, mileage, internal policy).

2) Mixed-use limit for income-tax deductibility (often 75%)

When a passenger car is used privately as well as for business, many operating costs (fuel, repairs, parking, etc.) are commonly limited for income tax. A common modeling approach is 75% deductible.

3) CO2-based deductible cap on the “car value” part of lease costs

If your lease invoices include a “car value” element (and/or the buyout), that part can be limited by a cap. This calculator applies the cap as a ratio (cap ÷ car value used for cap), then reduces deductibility of the “car value” portion when the car is above the cap.

  • EV / hydrogen: 225,000 PLN cap
  • CO2 below 50 g/km: 150,000 PLN cap
  • CO2 at or above 50 g/km: 100,000 PLN cap

Inputs explained (what to enter, in plain English)

If you are not sure what a field means, use the explanations below. When in doubt, ask your leasing company for a payment schedule and ask your accountant how your invoices are booked.

  • Monthly profit before car costs: your profit before adding the lease and car costs.
  • Tax method: choose the method you really use (PIT scale, PIT flat tax, CIT 9/19, or ryczałt).
  • VAT-registered + car use: these two fields decide whether the estimator uses 0%, 50%, or 100% VAT recovery.
  • Vehicle type + CO2: used only to pick the deductible cap (EV/hydrogen vs CO2-based limits).
  • Car price used for the cap: net car value used as the base for the cap ratio (simplified).
  • Initial fee, monthly payment, buyout: net amounts from your lease invoices or contract.
  • “Car value” share (%): helps split the lease into “car value part” (cap applies) vs “service part” (often treated like operating costs). If you don’t know, keep 100% as a conservative simplification.
  • Running costs: your monthly spend on fuel, repairs, parking, etc (net, excluding VAT).

Worked examples (foreigners in Poland)

These examples show how the same lease can look very different depending on VAT status, car use, and your tax method. Numbers below are illustrative; your real invoices may be split differently.

Example 1 — JDG on PIT flat tax, VAT-registered, mixed use (common case)

  1. Monthly profit before car costs: 20,000 PLN
  2. Lease: 20,000 PLN initial fee + 2,000 PLN/month for 12 months, no buyout in the year
  3. Running costs: 1,000 PLN/month
  4. VAT: registered, mixed use → VAT recovery modeled as 50%
  5. Vehicle: EV with a cap that does not reduce deductibility (ratio ~100% in this example)

In this kind of setup, deductible costs reduce the tax base, so PIT flat tax (19%) often shows a clear “tax saved” number. The default example in this calculator produces: 59,095 PLN deductible costs, 6,440 PLN VAT recoverable, and about 11,228 PLN income tax saved over 12 months (average per month shown in the results).

Example 2 — Same lease, but you are not VAT-registered

If you are not VAT-registered, VAT recovery becomes 0 in this estimator. That usually makes the car “more expensive” from a cash perspective, even if income-tax deductibility still exists.

Example 3 — You are on ryczałt (lump sum)

On ryczałt, income tax is usually based on revenue and the rate for your activity. Costs (including car lease costs) usually do not reduce the income tax. This calculator therefore shows “income tax saved” as 0 for ryczałt, but still shows potential VAT recovery if you are VAT-registered.

Common pitfalls (and how to avoid them)

  • Picking business-only use without paperwork: 100% VAT recovery usually requires formal steps (VAT-26 + mileage + internal policy). If you can’t do that, treat it as mixed use.
  • Using the wrong CO2 number: check your registration or official technical data. If you enter 0 or leave it blank for a combustion car, this calculator applies the conservative cap.
  • Mixing up net and gross: this calculator expects net PLN (excluding VAT). If you enter gross, the result will be overstated.
  • Assuming every lease invoice is “car value”: some invoices include services and fees. If you know your invoice split, set the “car value share (%)” to match reality.
  • Forgetting that “tax saved” is not cash in hand: tax saved is about lower PIT/CIT. Your real cashflow depends on your lease payments, VAT settlement timing, and overall profit.

FAQ

Can I deduct 100% of my car lease in Poland?

Sometimes, but many cases are limited. Passenger cars can be affected by (1) a deductible cap tied to the car value and vehicle type/CO2, and (2) mixed-use limitations for operating costs. The exact treatment depends on what the invoice includes and how the car is used.

Can I recover VAT on a leased car?

If you are VAT-registered, you may be able to recover input VAT on lease invoices and running costs. A common simplified split is 50% VAT recovery for mixed business/private use and 100% for business-only use when formal requirements are met. This calculator models that simplified approach.

How do I get 100% VAT recovery?

Typically you need the car to be business-only in practice and in documentation. Common requirements include VAT-26 filing, mileage records, and internal rules that exclude private use. If you cannot meet these requirements, it is safer to treat the car as mixed use and assume 50% VAT recovery.

What if I’m on ryczałt (lump sum)?

On ryczałt, your income tax is usually calculated on revenue using the rate for your activity. Costs usually do not reduce the income tax. That is why this calculator shows income tax saved as 0 for ryczałt. If you are VAT-registered, VAT recovery may still apply.

Does the CO2-based cap also reduce fuel and repair deductions?

In many simplified models, the cap mainly affects the “car value” portion (the part linked to financing the car itself). Running costs are often affected more by the mixed-use rule (for example 75% deductible). Your accountant can confirm the correct treatment for your invoice types.

Do I enter gross amounts (with VAT) or net amounts?

Enter net amounts (excluding VAT). The calculator applies a simplified 23% VAT to model VAT recovery and the non-recoverable VAT portion.

Why does the calculator ask for “car value share (%)”?

Some leases include both a “car value” part and a “service/operating” part. The deductible cap usually affects the “car value” part. The mixed-use rule often affects operating costs. If your invoices are not split, using 100% as “car value” is a conservative simplification.

Can a Sp. z o.o. use this calculator?

Yes. Select CIT 19% (standard) or CIT 9% (small taxpayer) to estimate the CIT impact. This is still an estimate—actual accounting treatment depends on documents and company situation.

What if the buyout happens next year, not in the months I selected?

Enter the buyout only in the period when it happens (when the invoice is issued/paid for your accounting). If it’s not in the selected period, keep it as 0 and run a separate calculation for the year/period that includes the buyout.

Can I run this for two cars?

Yes—run the calculator once per car/lease and keep the inputs separate. If you want a combined view, add the results together (or ask your accountant to validate combined limits and booking).

Sources, update log, and author

Sources (official starting points)

Update log

  • As-of rules date: 2026-02-16 (Europe/Warsaw)
  • Page last reviewed: MISSING_MONTH_YYYY
  • What to review next: caps, VAT passenger-car rules, and PIT/CIT rate changes (if any)

About the Author

MISSING_AUTHOR_NAME is MISSING_AUTHOR_TITLE at English Wizards. We help English-speaking foreigners across Poland understand Polish taxes and business setup with clear, practical explanations.

Methodology: we use official Polish government sources wherever possible, and we clearly label assumptions when a rule depends on documents or individual circumstances.

Reviewed by MISSING_REVIEWER_NAME, MISSING_REVIEWER_TITLE, MISSING_MONTH_YYYY.

This article is fact-checked and periodically reviewed for legal accuracy.