A company car without leasing or rent-to-own: when a purchase on preferential rent terms makes sense

What changed in company car cost limits from 2026

From 1 January 2026, the cap on writing a passenger car off against tax-deductible company costs (koszty uzyskania przychodu) depends on its CO₂ emissions:

PLN 100,000 for emissions of 50 g/km and above.

PLN 150,000 for emissions below 50 g/km.

PLN 225,000 for electric and hydrogen cars.

What counts is the figure in the documents of the specific car, not the drivetrain name in the brochure. This is where plug-in hybrids set a trap. The Euro 6e-bis standard extended the WLTP reference distance from 800 to 2,200 kilometres, so the same car now posts a higher official result. An SUV rated on paper at 30 g/km can come out at 50 or 60 under the new measurement, and a single gram moves it from the 150,000 cap down to the 100,000 one.

Above the cap you count the cost proportionally: divide the cap by the value of the car and multiply the charge by that fraction. A second restriction runs alongside it, and it is the one most often missed. With mixed private and business use, running costs count in at 75 percent and you deduct half of the VAT.

Contracts from 2024 and 2025 fell under the new caps too

Yes. The Ministry of Finance (Ministerstwo Finansów) confirmed that there are no transitional provisions for operating leases, rental or tenancy agreements. Protection of acquired rights covered only those who entered the car into their fixed asset register before 1 January 2026. A leased car never enters your register, so from January you account for it under the new caps, even if you signed the contract two years ago. Running an SUV worth 250,000 in the company? Recalculate it with your accountant.

Does rental settle better for tax than leasing

No, at least not on the cap itself. The same provision that limits leasing charges names rental and tenancy agreements right next to them. Rent a car worth 200,000 against a 100,000 cap and half of the rent goes into costs. Changing the name of the contract achieves nothing here.

The differences sit in how the individual contract is built. In leasing, the cap covers the part of the monthly charge that repays the value of the car, while the interest part is a cost in full. With rental, the proportion is usually applied to the whole rent, and if a service package sits inside the charge, that part goes separately, under the 75 percent limit. Go through your own contract with your accountant, because the wording decides, not the product name.

So why would a small company rent instead of lease

Because leasing opens with a question a young company cannot answer well. The lessor calculates creditworthiness, expects a trading history, and seasonal revenue looks weak in its spreadsheet. It also takes up room for other financing and ties you in for several years.

Buy&Rent works differently. You sign the purchase agreement and the rental agreement on the same day, and the deposit counts towards the price. The deposit starts at 10 percent of the price and locks that price in for the whole term. The rent (czynsz) is a 300 PLN net administrative fee plus 10 percent a year on the remaining capital, and you repay the capital quarterly, so the rent falls. We do not assess creditworthiness. We do not cap mileage either, which for a sales rep's car weighs more than the cost limit.

After the rental period you buy the car, return it or sell it. Once bought, it enters your fixed asset register and you depreciate it within that same CO₂ cap.

When leasing is still the better call

The car sits below the cap, the company has steady revenue and creditworthiness, and you want to drive it for five years. Run the leasing numbers, they usually come out cheaper.

You have the cash and nobody to ask for approval. Buy it outright.

The company is a few months old, revenue swings, and the car is needed now. That is when a purchase on preferential rent terms wins.

See the cars available at CARMA and check how Buy&Rent works.