A lease instalment is almost never fully deductible. Five things decide it at once: the car's CO2 emissions (100/150/225k limit), vehicle value (limit proportion), usage mode (mixed or business-only), VAT status and tax form. This calculator computes all five simultaneously and shows what you actually deduct per year - separately for instalments, running costs and insurance.

Vehicle and usage

Vehicle net value (PLN)

Drive type (deduction limit)

Usage mode

Active VAT payer?

Tax form

Lease parameters

Initial payment (% of value)

Term (months)

Lease interest rate (%)

Buyout (% of value)

Running costs and insurance

Fuel / energy per month, net (PLN)

Service, tyres, wash per month, net (PLN)

Third-party + accident cover per year (PLN)

Comprehensive + GAP per year (PLN)

2026 model: deduction limits for lease instalments 100/150/225k PLN by CO₂ emissions (art. 23(1)(47a) PIT Act); running costs 75% under mixed use (art. 23(1)(46a)); VAT 50% under mixed use, 100% with a VAT-26 filing and mileage log (art. 86a VAT Act); comprehensive/GAP capped at 150k proportionally (art. 23(1)(47)). VAT 23%. Instalment computed as an annuity with a balloon.

An indicative, informational estimate - not tax or legal advice. Tax consequences depend on the specific lease contract, actual use of the vehicle and the taxpayer's individual situation. Consult a tax adviser before deciding.

Where these numbers come from

Lease instalments - capital part: the limit divided by vehicle value (net + non-deductible VAT) gives the proportion. Above the limit the instalment isn't a cost. The interest part isn't capped and is fully deductible.
Running costs - under mixed use, 75% of spending is deductible (art. 23(1)(46a) PIT Act). The base is the net amount increased by non-deductible VAT.
VAT - mixed use gives 50% recovery on instalments and running costs. Full 100% requires a VAT-26 filing and a mileage log.
Insurance - third-party and accident cover are fully deductible because the premium doesn't depend on vehicle value. Comprehensive and GAP fall under a separate 150k limit, applied proportionally (art. 23(1)(47)).
Lump-sum - doesn't account for costs at all, so the tax shield is zero. You see it immediately when switching the tax form.

Traps worth knowing

An operating lease concluded in 2026 has no grandfathering - the limits apply to contracts signed from 1 January 2026, regardless of when the car was ordered.
The proportion is computed from vehicle value, not the financed amount. A high initial payment doesn't change the proportion.
Buying out the car for private use after the lease triggers VAT and PIT consequences - a separate decision this calculator doesn't cover.
When selling a car bought out into the business, revenue arises for 6 years from its withdrawal from business use.
Under business-only mode the mileage log must be kept from day one and state the purpose of every trip. Gaps in the log are the most common reason full deduction gets challenged.