Leasing vs loan for a company car — which pays off (2026)
From 1 January 2026 the rules changed: the cost limit for combustion cars dropped from PLN 150k to 100k (CO₂ ≥ 50 g/km), and operating leases — unlike cars entered into the asset register before 2026 — got no grandfathering. This calculator compares an operating lease and a loan honestly: it computes the real cost after VAT deduction and the tax shield, with the new limits and proportion. And it says out loud what salespeople don't: on lump-sum tax the cost shield doesn't work at all.
Simplified model: equal instalments; cost = gross payments − VAT deducted − shield (deductible costs × rate). Lease deductibles: (initial + principal part of instalments + buyout) × proportion + interest in full. Loan deductibles: depreciation up to the limit (normally spread over 5 years — shown in total here) + interest. Car value for the proportion: net + non-deducted VAT. Not included: insurance (AC/GAP keep a separate 150k limit), arrangement fees, time value of money.
An indicative, informational estimate — not tax advice. Cars entered into the asset register before 1.01.2026 keep the old limit; operating leases have no grandfathering. Consult your accountant or tax adviser.
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