Estimate deductible lease costs, VAT recovery (50% or 100%), and income tax impact under 2026 Polish rules.
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.
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.
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.
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:
Use net PLN (excluding VAT). This estimator assumes the standard VAT rate (23%) on car invoices.
Calculated for the months you selected. Totals are for the full period, plus averages per month.
| Category | Total cost base | Deductible | Non-deductible | VAT recoverable |
|---|---|---|---|---|
| Lease fees (car value part) | - | - | - | - |
| Lease fees (service part) | - | - | - | - |
| Running costs | - | - | - | - |
| Total | - | - | - | - |
Included in this estimate
Not included (common real-world differences)
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
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.
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.
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)
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.
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.
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.
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.
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.
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.
Enter net amounts (excluding VAT). The calculator applies a simplified 23% VAT to model VAT recovery and the non-recoverable VAT portion.
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.
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.
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.
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 (official starting points)
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