One-off depreciation 2026 — PLN 100k limit and who qualifies

One-off depreciation of fixed assets within de minimis limits and for new taxpayers. 2026 practical guide.

One-off depreciation lets you write off a fixed asset purchase entirely at once instead of over years. Cash support for investment.

PLN 100k limit

Small taxpayers and first-year taxpayers can use one-off depreciation up to total PLN 100k yearly. Applies to brand-new fixed assets from KŚT groups 3-8.

De minimis aid

One-off depreciation is de minimis aid — total limit EUR 200k over 3 years (EUR 100k for road transport). Requires declaration.

Pros and traps

Pro: immediate cost = lower current tax. Trap: sale or scrap within 3 years — correction. Cannot one-off depreciate real estate or passenger cars.

Great mechanism for growing firms. Danexis optimises investment and depreciation timing.