The car as an asset

An expensive car in a company or private in 2026: leasing, VAT and limits

On a car worth several hundred thousand złoty, the way you acquire it — through a company or privately, cash or lease — genuinely affects the effective cost. Many wealthy buyers automatically “put it through the company”, assuming a tax benefit, and only later discover limits and restrictions that on an expensive car can wipe out part of the expected saving. Below we break down the key mechanisms worth knowing before deciding — matter-of-factly and without promises, because the devil is in your individual situation.

In short: with an expensive company car the key thing is limits: deducting passenger-car costs is capped (notably a 150,000 zł threshold), and VAT deduction on mixed use is usually 50%. Leasing can be more tax-efficient than a cash purchase, but the same limits apply. “Through the company” doesn’t always mean “cheaper” — the whole calculation and the use pattern matter.

The 150,000 zł cap — why it bites on premium

The key mechanism: deducting business expenses on a passenger car is capped (as a rule, a threshold around 150,000 zł for part of the costs, including depreciation and elements of lease instalments). On a 100,000 zł car the cap doesn’t bite. On a 400,000 zł car, a significant part of the value sits outside the cap — so it doesn’t reduce the tax base. That’s why the automatic assumption “expensive car through the company = big saving” can mislead: the more expensive the car, the larger the share of it that is tax-“invisible”.

VAT — 50% or 100%

On a passenger car used in a mixed way (business and private), VAT deduction is usually 50%. Full deduction (100%) requires the car to be used solely for business — which on an expensive personal car is hard to meet and document (mileage records, notification, a policy). In practice most expensive “representation” cars fall under the 50% regime. That’s a real difference in effective cost to factor into the calculation.

Leasing vs cash vs credit

Leasing — popular for company cars for its structure and cost spreading; but subject to the same limits (150,000 zł, 50% VAT). It can be advantageous but doesn’t bypass the restrictions.
Cash purchase — full ownership immediately, but capital tied up and depreciation capped.
Credit — a middle path; interest cost vs keeping liquidity.
Privately — no cost benefits, but also no restrictions, records or dispute risk over “mixed use”. For a purely personal car it can be simpler and cleaner.

Buying an expensive car as an asset?

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A premium car as an asset — what to bear in mind

Some expensive cars (especially collector ones) are treated as an asset that may hold or increase value. That shifts the perspective: what matters isn’t only the tax cost of ownership but also the real market value and how it changes over time. With this approach, a credible valuation of the example becomes part of wealth management — at purchase, for insurance and at any exit. It’s worth having the value your decisions rest on documented, not estimated “by eye”.

Why it’s an individual decision

There’s no single answer to “company or private” — it depends on the form of business, how the car is used, its value and your overall tax situation. The same rules give different outcomes in different setups. So on an expensive car it’s worth running a concrete calculation for your case and — if the sum is large — consulting it with an adviser, rather than acting on an automatic assumption. And whatever the acquisition form, base the decision on a credible value and history of the specific example.

This material is informational and is not tax or legal advice. Tax effects depend on your individual situation, form of business and use pattern — before deciding, consult your specific case with a tax or legal adviser.

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Frequently asked questions (FAQ)

Is it worth buying an expensive car through a company in 2026? It depends on the car’s value, the form of business and how it’s used. On an expensive car the key factor is the passenger-car cost-deduction cap (a threshold around 150,000 zł) — a significant part of an expensive car’s value can fall outside the cap, limiting the benefit. “Through the company” doesn’t always mean cheaper.

How much VAT can you deduct on a company car? On a passenger car used in a mixed way (business and private), VAT deduction is usually 50%. Full 100% deduction requires using the car solely for business along with proper records and notification, which on an expensive personal car is hard to meet.

Does leasing an expensive car bypass the tax limits? No. Leasing can be advantageous for its structure and cost spreading, but it’s subject to the same restrictions as a purchase — including the passenger-car cost-deduction cap and the VAT deduction rules. Run a concrete calculation rather than assuming an automatic benefit.

When is it better to buy an expensive car privately? When the car is purely personal, a private purchase can be simpler and cleaner: no cost restrictions, but also no mileage-record obligation or dispute risk over mixed use. The final decision depends on your overall tax situation and is worth calculating individually.