Electric vehicle financing and tax rules face challenges in Poland

The electric vehicle market in Poland is facing challenges related to financing and tax regulations. Leasing companies and fleet operators have lowered their forecasts for the residual value of electric cars, which has directly increased monthly lease payments. This shift occurs as the market growth for electric vehicles has slowed to approximately 3.4% in the first eight months of 2026, compared to a broader market growth of over 10%.

Additionally, tax authorities have clarified rules regarding deduction limits for hybrid vehicles. A recent ruling by the Director of the National Revenue Administration confirmed that tax limits for leasing costs are determined by the official CO2 emission data of the vehicle model rather than actual driving habits. Even if a driver uses electric power almost exclusively, the limit is based on the homologation data; for hybrids, a limit of 150,000 PLN applies if emissions are below 50 g/km, while a 100,000 PLN limit applies if emissions are 50 g/km or higher.