Driver's finances › Insurance as a cost

Car insurance as a cost — OC, AC, GAP

Insurance is the second fixed cost of a car after the instalment — and in leasing some policies are not a choice but a contract condition.

What is what

• OC (third-party liability) — mandatory by law for every registered vehicle. Even a one-day gap means a UFG penalty (for passenger cars roughly 1,920–9,610 zł in 2026).
• AC (comprehensive) — voluntary for your own car, but in leasing it is routinely required for the whole term — add it to any leasing vs loan comparison.
• GAP — covers the difference between the car's market value and the outstanding balance after a total loss or theft. It makes sense mainly for new cars financed at high amounts, because market value falls faster than the debt balance.

Booking it in a business

OC premiums for a company car are a cost. For AC the law caps the deductible premium proportionally to the statutory value cap — for expensive cars part of the premium falls out of costs. Accounting details: a car in the business.

The premium is not everything

Insurers look at your claims history, not fines — but an at-fault collision raises the premium for years. When comparing offers, check the sum insured, the deductible and parts depreciation, not just the price. The practical guide: OC/AC for Ukrainian drivers.

FAQ

Is AC insurance mandatory?
For your own car, no — only OC is mandatory. In leasing, however, full AC is a standard contract requirement for the whole term, so in practice it is part of the leasing cost.

When is GAP worth buying?
Mainly for a new or nearly new car financed with a loan or lease at a high amount. GAP covers the difference between the AC payout (market value) and the financing balance after a total loss or theft.

In this cluster