{"id":1206,"date":"2025-07-30T10:53:14","date_gmt":"2025-07-30T08:53:14","guid":{"rendered":"https:\/\/buczynski-tax.pl\/2025\/07\/30\/changes-in-depreciation-and-accounting-for-rental-and-leasing-costs-2026\/"},"modified":"2026-03-21T21:29:19","modified_gmt":"2026-03-21T20:29:19","slug":"changes-in-depreciation-and-accounting-for-rental-and-leasing-costs-2026","status":"publish","type":"post","link":"https:\/\/buczynski-tax.pl\/en\/2025\/07\/30\/changes-in-depreciation-and-accounting-for-rental-and-leasing-costs-2026\/","title":{"rendered":"Changes in Depreciation and Accounting for Rental and Leasing Costs 2026"},"content":{"rendered":"\n<p><strong>Od 2026 roku przedsi\u0119biorc\u00f3w czekaj\u0105 istotne zmiany w amortyzacji samochod\u00f3w oraz w zasadach rozliczania koszt\u00f3w najmu i leasingu. Nowe przepisy maj\u0105 na celu uproszczenie systemu podatkowego, ale dla wielu firm oznaczaj\u0105 r\u00f3wnie\u017c ograniczenia w odliczeniach.<\/strong><\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Nowe limity amortyzacyjne od 2026 roku<\/strong><\/h4>\n\n<p>Najwa\u017cniejsz\u0105 zmian\u0105 b\u0119dzie obni\u017cenie limitu amortyzacji dla samochod\u00f3w osobowych. Obecnie przedsi\u0119biorcy mog\u0105 amortyzowa\u0107 auto do kwoty:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>150.000 z\u0142 (auta spalinowe),<br\/><\/li>\n\n\n\n<li>225.000 z\u0142 (auta elektryczne).<br\/><\/li>\n<\/ul>\n\n<p>Od 2026 roku limity te b\u0119d\u0105 uzale\u017cnione od poziomu emisji CO\u2082 oraz rodzaju nap\u0119du:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>100.000 z\u0142<\/strong> \u2013 samochody spalinowe z emisj\u0105 \u2265 50g CO\u2082\/km,<br\/><\/li>\n\n\n\n<li><strong>150.000 z\u0142<\/strong> \u2013 samochody spalinowe z emisj\u0105 &lt; 50g CO\u2082\/km,<br\/><\/li>\n\n\n\n<li><strong>225.000 z\u0142<\/strong> \u2013 samochody elektryczne lub wodorowe.<br\/><\/li>\n<\/ul>\n\n<p>To oznacza, \u017ce zakup dro\u017cszego pojazdu spalinowego nie b\u0119dzie ju\u017c w pe\u0142ni ujmowany w kosztach uzyskania przychodu.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Leasing operacyjny i najem a nowe przepisy<\/strong><\/h4>\n\n<p>Zmiany obejm\u0105 tak\u017ce rozliczanie koszt\u00f3w leasingu i najmu d\u0142ugoterminowego. Wydatki na raty leasingowe lub czynsz najmu b\u0119d\u0105 rozliczane <strong>tylko do wysoko\u015bci nowego limitu amortyzacyjnego<\/strong>.<\/p>\n\n<p>Dla wielu firm korzystaj\u0105cych z leasingu operacyjnego mo\u017ce to oznacza\u0107 <strong>mniejsze mo\u017cliwo\u015bci podatkowe<\/strong> i konieczno\u015b\u0107 rewizji strategii zakup\u00f3w flotowych.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Jak przygotowa\u0107 si\u0119 do zmian?<\/strong><\/h4>\n\n<p>Warto ju\u017c teraz przeanalizowa\u0107 stan swojej floty oraz planowane inwestycje w pojazdy. <strong>Zmiany w podatkach od aut firmowych 2026<\/strong> mog\u0105 wp\u0142yn\u0105\u0107 na op\u0142acalno\u015b\u0107 leasingu i zakupu samochod\u00f3w.<\/p>\n\n<p>Szukasz doradztwa podatkowego w zakresie amortyzacji lub leasingu? <a href=\"https:\/\/buczynski-tax.pl\/kontakt\/\">Skontaktuj si\u0119 z nami.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Od 2026 roku przedsi\u0119biorc\u00f3w czekaj\u0105 istotne zmiany w amortyzacji samochod\u00f3w oraz w zasadach rozliczania koszt\u00f3w najmu i leasingu. Nowe przepisy maj\u0105 na celu uproszczenie systemu podatkowego, ale dla wielu firm oznaczaj\u0105 r\u00f3wnie\u017c ograniczenia w odliczeniach. Nowe limity amortyzacyjne od 2026 roku Najwa\u017cniejsz\u0105 zmian\u0105 b\u0119dzie obni\u017cenie limitu amortyzacji dla samochod\u00f3w osobowych. Obecnie przedsi\u0119biorcy mog\u0105 amortyzowa\u0107 auto<a href=\"https:\/\/buczynski-tax.pl\/en\/2025\/07\/30\/changes-in-depreciation-and-accounting-for-rental-and-leasing-costs-2026\/\">Continue reading <span class=\"sr-only\">&#8220;Changes in Depreciation and Accounting for Rental and Leasing Costs 2026&#8221;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":1125,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1206","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes-and-business-expenses"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Changes in Depreciation and Leasing from 2026 \u2013 What&#039;s Changing for Businesses?<\/title>\n<meta name=\"description\" content=\"Find out how the rules for depreciation and accounting for leasing and rental will change from 2026. 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