Company car — purchase decision assistant
Most comparison sites open with 'leasing or a loan' — that is, with financing. That's the wrong order. First it's worth knowing whether the purchase is rational at all against your firm's income, how it affects liquidity, and which price variant is cheapest all-in. This assistant walks through three phases in exactly that order — and leaves the financing question for the very end, once you know the purchase makes sense. It doesn't say 'you can afford it' or 'don't buy': it shows the numbers and what they mean, and leaves the decision to you.
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Phase 1 — is the purchase rational at all
Four numbers about your firm. From them the assistant computes what share of income the car takes and how much liquidity buffer remains — without judging whether that's 'a lot'.
And the current car — sell it now?
If you entered the current car's value, you have two routes. Selling now feeds liquidity and lowers the amount to finance, but keeping the car as a spare can be justified if you need a second vehicle anyway. Selling a car previously bought out of a company lease creates taxable revenue for 6 years from its withdrawal from the business — a separate thread worth checking before deciding. Check the current market value in a Vartocar valuation.
Phase 2 — which car variant is cheapest all-in
Price isn't cost. A PLN 180k and a PLN 130k car have different deduction limits, different tax shields and different depreciation. Compute the real cost of each separately — the comparison falls out on its own.
1. Compute the tax cost of each variant
The car leasing tax calculator computes deductible cost by CO₂ limit, VAT 50/100%, running costs and the shield — separately for the 180k and 130k price. Run it twice, changing only the price.
Open the tax cost calculator →2. Account for depreciation over the years
Real cost after 5 years isn't just instalments minus shield — it's also what the car will be worth at the end. A pricier car loses more in absolute terms. Base the residual value on Vartocar data.
Check the value on Vartocar →3. Check the effect of the tax form
The tax shield depends on the form — under the lump sum it's zero, because the lump sum doesn't account for costs. The same car price gives a different real cost under scale, flat and lump sum.
Check the tax form →Once you have the real cost of both variants after shield and depreciation, the difference can be surprising: the cheaper car can give the same deductible cost while leaving tens of thousands in liquidity. Sometimes the pricier car makes sense — but now you decide on numbers, not the price on the windscreen.
Phase 3 — only now: how to finance
Since you know the purchase makes sense and which variant you're choosing, one decision remains: where the money comes from. Three routes, each with a different effect on liquidity and taxes.
Cash
No financing cost and full simplicity, but the biggest hit to liquidity — the whole amount leaves at once. Sensible when the phase-1 buffer was high.
Leasing
Protects liquidity and gives a tax shield on the instalment, but from 2026 without grandfathering and with a KUP limit by emissions. The most common choice for company cars.
Loan
The car is yours immediately and on the balance sheet, depreciation instead of lease instalments. Check whether the instalment and total cost beat leasing for your situation.
Compare leasing and a loan on your numbers
Open: leasing or a loan →The financing recommendation comes last, because only now do you have the full set: you know the purchase is rational (phase 1), which variant is cheapest (phase 2) and how each financing route affects liquidity. It's the opposite of comparison sites that open with 'take our loan'.
Informational material, not investment, tax or legal advice. The indicators are approximate and don't account for the full picture of your firm — seasonality, reserves, plans and individual situation. Tax consequences depend on the contract, vehicle use and tax form. Consult a tax adviser before deciding. Basis: the PIT Act (KUP limits, running costs), the VAT Act, as of 03.08.2026.