Car leasing calculator for Poland 2026: real cost after VAT, PIT and health contribution

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Your data

Car price (net)

PLN net

Drive and CO2 emissions

Tax form

Annual income without car costs

PLN / year

Revenue minus costs and social ZUS contributions, before the car. PIT and the health contribution are calculated from this amount.

I am a registered VAT payer

How do you use the car? Business and private (50% VAT, 75% of running costs) Business only (100% VAT, VAT-26 and mileage log)

Lease contract

Down payment

% of net price

Term

Buyout (% of net price)

What does your offer state? Interest rate – we calculate the instalment Instalment – we calculate the interest rate

Lease interest rate (annual)

Loan interest rate for comparison (annual)

Fuel, service, tyres (optional)

PLN gross / month

Expenses with 23% VAT. With mixed use, 75% of the net amount and of the non-deductible VAT is a cost. Do not enter insurance.

I will sell the car right after the contract ends

Assumptions

We apply the rules in force from 1 January 2026 to the whole term. From 2026 the new limits also apply to instalments under lease contracts signed in 2025 or earlier.
Operating lease with equal (annuity) instalments paid at the end of each month. The down payment and the capital part of the instalments are costs in the proportion limit ÷ (net price + non-deductible VAT). Interest is a cost in full.
The car is bought out for private use: you pay the buyout with VAT, do not deduct the VAT and do not book the buyout as a cost.
Loan and cash: the car is a fixed asset, straight-line depreciation of 20% a year for 5 years (from the month after purchase) with the same limit. The loan down payment is the same percentage of the gross price as the lease down payment. Loan interest is a cost in full.
PIT and the health contribution are calculated per year under the 2026 rules: from your income without the car and with the car costs; the difference is the saving. The minimum health contribution is PLN 432.54 a month, and the flat-tax deduction cap is PLN 14,100 a year. Losses are not carried forward.
Amounts are summed nominally, without discounting. For cash we do not count the interest the money could earn on a deposit.
Sale: a car bought out from a lease and sold within 6 years of the buyout is business revenue (income = price minus the buyout paid); on the lump-sum tax you pay 3% of the price. With a loan or cash you sell a fixed asset with 23% VAT (if you deducted VAT). The sale does not change the health contribution.
Not included: insurance (motor own-damage cover has a separate PLN 150,000 limit), extra lessor fees, finance lease, buyout into the business, used cars and corporate income tax.
Intermediate amounts are not rounded. The result is for education only and does not replace advice from an accountant or tax adviser.

Real cost of the lease after VAT, PIT and health contribution

0 zł

You pay (gross) Why this amount?0 zł

VAT you deduct Why this amount?0 zł

Lower PIT Why this amount?0 zł

Lower health contribution Why this amount?0 zł

Real cost Why this amount?0 zł

Your instalment

Lease instalment
Annual interest rate
First instalment: capital / interest (net)
Interest over the whole term (net)

Lease, loan or cash?

Same car, same period. At the end you own the car in every option.

How we calculate the loan and cash options Why this amount?

Cumulative real cost, year by year

After VAT, PIT and the health contribution. For the loan and cash, depreciation runs for 5 years.

What does it cost under each tax form?

Tax form	Lease	Loan	Cash

Not sure which tax form suits you? Compare the scale, flat tax and lump-sum tax →

The same car with a different drive

Drive and CO2 emissions	Limit	Proportion	Real cost of the lease

Same price and contract terms; only the cost limit changes (art. 23(1)(4) PIT Act).

The calculator runs only in your browser. The result is for education only and is not tax advice. Check the contract with your accountant before signing.

What does leasing a car really cost a Polish sole proprietorship in 2026?

The real cost of a lease is everything you pay gross minus the VAT you deduct, the lower PIT and the lower health contribution. A combustion car priced at PLN 150,000 net, leased for 48 months (10% down payment, 20% buyout, 8% interest), costs PLN 218,499 gross on the invoices. On the 19% flat tax, with mixed business and private use and an income of PLN 200,000 a year, the real cost is PLN 176,066, or PLN 3,668 a month on average. Enter your own figures in the calculator above.

Lease cost limits from 2026

From 1 January 2026, the down payment and the capital part of lease instalments are tax-deductible only up to a limit that depends on CO2 emissions (art. 23(1)(47a) with (4) of the PIT Act): PLN 225,000 for electric and hydrogen cars, PLN 150,000 for cars emitting less than 50 g/km of CO2 (e.g. plug-in hybrids) and PLN 100,000 for all other cars. The limit is compared with the car's value, i.e. the net price plus the VAT you cannot deduct. Interest is deductible in full. According to the Ministry of Finance, the new limits also apply to instalments under leases signed before 2026.

Lease, loan or cash?

With the same data, the real cost on the flat tax is PLN 176,066 for the lease, PLN 169,157 for a 9% loan and PLN 144,281 for cash. Cash comes out cheapest because you pay no interest, but the calculator does not count what the money could earn elsewhere. On the lump-sum tax (ryczałt) lease payments reduce neither the tax nor the health contribution – you only gain the VAT deduction.

Does the calculator store my data?

No. The calculations run in your browser and nothing is sent to a server. Results are for education only and are not tax advice.