One-Time Depreciation Up to 100,000 PLN for Small Businesses — 2026 Guide

What Is One-Time Depreciation

Normally, fixed assets (equipment, machinery, vehicles) are depreciated over several years — each month you deduct a portion of their value as a business expense. One-time depreciation allows you to deduct the entire value at once, in the year the asset was placed into service.

The result: higher expenses in the first year → lower income tax.

2026 Limits

• Fixed asset worth ≤ 10,000 PLN net — one-time deduction with no annual cap, available to all taxpayers
• Fixed assets above 10,000 PLN net — a pool of up to 100,000 PLN per year, but only for small taxpayers and taxpayers starting a business (equivalent to 50,000 EUR)

The 100,000 PLN limit applies to the total sum of one-time depreciation deductions in a given year, regardless of the number of fixed assets.

Who Qualifies

One-time depreciation above 10,000 PLN is available to:

• Small PIT (Personal Income Tax) / CIT (Corporate Income Tax) taxpayers — net sales revenue ≤ 2 million EUR in the previous year
• Taxpayers starting a business — in their first year of operation, regardless of legal form

Large companies, entities operating for more than one year, and those exceeding the 2 million EUR threshold do not qualify.

Which Assets Can Be Deducted at Once

Eligible:

• Machinery, equipment, office devices (KŚT categories 3–8)
• Commercial vehicles (KŚT category 7)
• Computers, laptops, printers, and other IT equipment
• Office furnishings and furniture

Not eligible:

• Passenger cars (explicitly excluded)
• Real estate (buildings, premises)
• Intangible assets (software, licenses — subject to separate depreciation rules)

Practical Example

Frequently Asked Questions