Can you write off that purchase?
Enter the price and your tax regime. See what you can deduct now, what you can deduct in 2026 and how the rest is depreciated. For JDG and sp. z o.o. in Poland.
2026 rules · Sources checked 9 October 2026 · Free, no sign-up
Your purchase
One complete asset, including delivery and installation at the selected VAT rate. Not a monthly instalment.
Choose 0% if VAT-exempt or no VAT is deductible. Mixed-use passenger cars usually allow 50%; 100% requires meeting the business-only conditions. Ryczałt alone does not prevent VAT deduction.
Both events in the selected month. Existing assets and late registration are outside this calculator.
Purchased, complete and ready for business use, owned by the taxpayer, used for more than one year. No grants, reimbursements, leases, prior deductions or private-use allocation (except car VAT).
Can I write it off now?
Deductible in the selected month
PLN 9,756.10
Yes. An initial value of up to 10,000 zł can be expensed in the month it is put into use. This does not consume the equipment relief allowances.
- Initial value after VAT deductionPLN 9,756.10
- Deductible VAT (separate from income tax)PLN 2,243.90
- Total deductible in 2026PLN 9,756.10
- First regular monthly deductionPLN 0.00
- Total deductible over the schedulePLN 9,756.10
- Fully depreciated byOctober 2026
These amounts are income-tax expenses, not a tax refund. Your actual tax saving depends on taxable income and the tax rate. ZUS, health contributions and dividends are not calculated.
Write-off schedule
Calendar tax year, unchanged tax regime and rates throughout. Amounts rounded to grosz; the final charge clears the balance. No accounting depreciation schedule is calculated.
| Year | Depreciation / expense | Tax-deductible | Undepreciated value |
|---|---|---|---|
| 2026 | PLN 9,756.10 | PLN 9,756.10 | PLN 0.00 |
Show monthly schedule
| Year | Depreciation / expense | Tax-deductible | Undepreciated value |
|---|---|---|---|
| October 2026 | PLN 9,756.10 | PLN 9,756.10 | PLN 0.00 |
How the calculation works
1. Start with the initial value
The purchase price includes non-deductible VAT. Include costs needed to put the asset into use. A gross price of 12,300 zł with 23% VAT and full VAT deduction gives an initial value of 10,000 zł.
2. Choose immediate expensing or depreciation
Up to 10,000 zł, an eligible purchase can be expensed in the month it is put into use. Above that, the default is straight-line depreciation from the following month. Purchased new equipment in KŚT groups 3–6 and 8 may qualify for the 100,000 zł annual one-off scheme. Small or eligible new taxpayers may instead use the 213,000 zł de minimis scheme in 2026 for qualifying assets in groups 3–8, excluding passenger cars.
3. Read expenses separately from tax saved
The schedule shows income-tax deductible expenses. On ryczałt, purchase costs do not reduce the revenue tax. Standard CIT deductions are different from accounting depreciation and from the rules of Estonian CIT.
Assumptions and limits
- One purchased asset first used and registered in 2026; calendar tax year. The projection keeps the same tax regime and rates in later years.
- Standard rates: computers 30%, mobile phones and furniture 20%, passenger cars 20%, purchased software licences 50%. Confirm the classification and rate for machinery yourself.
- The 2026 passenger-car cost cap is 225,000 zł for electric/hydrogen, 150,000 zł below 50 g CO₂/km, and 100,000 zł from 50 g CO₂/km. This is separate from deductible VAT.
- No leases, grants, reimbursements, used-asset individual rates, declining balance, non-residential buildings, asset bundles, disposal or changes of tax regime. Tax and accounting depreciation may differ.
Questions about Polish depreciation
Is the 10,000 zł threshold net or gross?
It applies to the initial value. Deductible VAT is excluded, but non-deductible VAT and relevant acquisition costs are included. With no VAT deduction, the gross purchase value normally counts.
Can I deduct a laptop on ryczałt?
Its purchase cost and depreciation do not reduce ryczałt, which taxes revenue. You may still have a separate VAT deduction if you meet the VAT conditions.
Can a sp. z o.o. expense equipment immediately?
Under standard CIT, the low-value rule and qualifying equipment schemes can apply. A company's accounting policy can use a different depreciation schedule. Estonian CIT requires a separate assessment.
What if the one-off allowance does not cover the full cost?
The calculator deducts the remaining annual allowance in the entry month and depreciates the rest from the next tax year using the original asset value. The 100,000 zł and de minimis schemes are alternatives for the same asset, not cumulative allowances.
An informational estimate, not an individual tax ruling. Verify asset classification, business use and relief eligibility with your accountant before booking the purchase. All calculations stay in your browser.