How to Account for a Company Car in Poland in 2026?
From 1 January 2026, the tax-deductible cost cap for most combustion passenger cars in Poland is set at PLN 100,000, limiting lease and depreciation deductions. Business owners deduct 50% VAT by default, while claiming 100% VAT requires filing form VAT-26 within 7 days and maintaining a detailed mileage log. Running costs remain subject to a separate 75% tax deduction rule for mixed business and personal use.