Company car for private use — 2026 settlement

Using a company car privately? Check the PIT lump-sum, employee ZUS, 50% VAT and fuel costs under 2026 rules.

A company car used privately requires settlement. Fixed PIT rate, VAT limits and lack of records — what you must know.

PIT lump-sum

Benefit for private use: PLN 250/month for cars up to 60 kW and electric/plug-in hybrids, PLN 400 for others. Added to the tax and ZUS base.

50% VAT without records

Without a mileage log and VAT-26 you can only deduct 50% VAT on purchase, lease and running costs. Full 100% — only with strict business-only use.

Tax cost

Depreciation limit for cars: PLN 150k (PLN 225k for EVs). Above — proportional. Operating expenses: 75% for mixed use, 100% for business-only with records.

A company car means convenience and duties. Danexis records lump-sum, log and VAT correctly.