Running a business requires investing in various fixed assets, such as production machines, technical equipment or computer hardware. For many business owners, the ability to deduct the cost of these assets quickly is crucial. One-off depreciation (jednorazowa amortyzacja) of fixed assets is an attractive solution that lets you write off the entire initial value of a fixed asset in the year it starts being used. In 2026 specific rules and limits apply to this form of depreciation, and it is worth knowing them in detail.
Basic rules of one-off depreciation of brand-new fixed assets
One-off depreciation of brand-new fixed assets is regulated in Article 22k(14) of the PIT Act (personal income tax). It applies to fixed assets in groups 3–6 and 8 of the Classification of Fixed Assets (KŚT), which means group 7 (means of transport) and the groups covering buildings and structures are excluded.
A brand-new fixed asset is equipment, a machine or a device that has never been used before, either by the business owner making the purchase or by any other taxpayer. This condition must be strictly met to use one-off depreciation
One-off depreciation of brand-new fixed assets is available to all business owners, regardless of the size of their business. This is a significant advantage compared with other tax reliefs, which are often limited to certain groups of taxpayers.
One-off depreciation means making the full write-off no earlier than in the month the fixed asset is entered in the register, in the tax year in which it is entered (Article 22k(14) and (18) in conjunction with (8)). This means the entire initial value of the fixed asset is deducted as a tax-deductible cost in one go
Choosing this depreciation method matters for a company's cash flow, as it lets you deduct investment outlays quickly. It is particularly beneficial for companies planning significant investments in modern technology or upgrading their machinery.
Limits of one-off depreciation in 2026
In the 2026 tax year the limit of one-off depreciation for brand-new fixed assets is PLN 100,000. This limit refers to the total value of write-offs (including any advance payment towards the purchase of a fixed asset charged to costs) that can be made under this form of depreciation during the whole tax year. Other write-off methods are described in our guide to fixed asset depreciation.
To use one-off depreciation within the PLN 100,000 limit, certain value conditions must be met:
- The initial value of one fixed asset acquired in the tax year is at least PLN 10,000
- The combined initial value of at least two fixed assets acquired in the tax year is at least PLN 10,000, and the initial value of each of them exceeds PLN 3,500
The value conditions for one-off depreciation are alternatives, which means it is enough to meet one of them. A business owner can buy one more expensive fixed asset or several cheaper ones, as long as the required value thresholds are kept
These value limits are meant to ensure that one-off depreciation is used mainly for significant investments rather than small equipment purchases. At the same time, the flexible approach to value lets business owners adapt it to different investment strategies.
One-off depreciation of low-value fixed assets
Separate rules apply to one-off depreciation of low-value fixed assets, set out in Article 22f(3) of the PIT Act. Under this provision, when the initial value of a fixed asset is equal to or lower than PLN 10,000, taxpayers can make depreciation write-offs using the standard methods or in one go in the month the asset is put into use or in the following month.
One-off depreciation of low-value fixed assets applies to all fixed assets with an initial value not exceeding PLN 10,000, regardless of the group of the Classification of Fixed Assets they belong to. This means a wider scope than depreciation of brand-new fixed assets
For taxpayers keeping the KPiR (tax revenue and expense ledger), the one-off write-off is recorded in column 15 of the ledger, labelled other expenses (template from 2026; until 2025 it was column 13). The entry should be made in the month the fixed asset is accepted for use or in the following month.
This form of depreciation is especially beneficial for small business owners who often buy relatively low-value equipment. It simplifies record-keeping and allows a quick deduction of purchase costs. A practical example of such a purchase is a lawn mower bought for the business.
One-off depreciation under de minimis aid
The most advantageous form of one-off depreciation is the one used under de minimis aid, regulated in Article 22k(7) of the PIT Act. It can be used by taxpayers who started a business in a given tax year and by small taxpayers.
A small taxpayer is a business owner whose gross sales revenue did not exceed the equivalent of EUR 2,000,000 in the previous tax year. In 2026 this limit is PLN 8,517,000, a decrease compared with 2025, when it was PLN 8,569,000. From 1 January 2027 it is PLN 8,754,000
The limit of one-off depreciation under de minimis aid in 2026 is PLN 213,000, which corresponds to the equivalent of EUR 50,000 (NBP rate of PLN 4.2586 from 1 October 2025, rounded to PLN 1,000). This limit applies to the total value of write-offs made in a given tax year and is lower than in 2025, when it was PLN 214,000. From 1 January 2027 the limit is PLN 219,000 (rate of PLN 4.3770 from 1 October 2026).
One-off depreciation under de minimis aid can be applied to fixed assets in groups 3–8 of the Classification of Fixed Assets, excluding passenger cars. This covers the following groups:
- Group 3: boilers and power machines
- Group 4: general-purpose machines, equipment and apparatus
- Group 5: specialist machines, equipment and apparatus
- Group 6: technical equipment
- Group 7: means of transport, excluding passenger cars
- Group 8: tools, instruments, movables and equipment
One-off depreciation under de minimis aid cannot be applied to a passenger car. The only method of one-off depreciation for a passenger car is depreciation based on low value, i.e. up to PLN 10,000 net for VAT payers or gross for non-VAT payers
Procedure for using de minimis aid
The taxpayer decides independently to apply one-off depreciation under de minimis aid and does not need to ask the authorities for permission. The certificate of de minimis aid confirming its amount is issued by the tax office (urząd skarbowy) of its own motion (Article 5(3) and (3c) of the Act on proceedings in matters concerning state aid, Journal of Laws (Dz.U.) 2026 item 500).
Such confirmation will be particularly useful when applying for further de minimis aid, as it documents the aid received earlier. The tax authority may also check whether the taxpayer met all the conditions for using the aid.
A business owner using de minimis aid should have the following documents ready (certificates or statements on earlier aid and the information form are filed with the tax office – Article 37(1), (5a) and (5b) of that Act):
- An invoice or other document confirming the purchase of the fixed asset, with proof of payment
- The fixed asset register
- Proof that the depreciation write-offs were made
- A statement on the depreciation method that would have been used for the fixed asset without one-off depreciation
- Certificates of de minimis aid received in the preceding 3 years (or a statement on its amount or on not receiving it)
- Information needed to grant de minimis aid concerning the applicant and their business
Under Commission Regulation (EU) 2023/2831 of 13 December 2023 (applicable from 1 January 2024), the total amount of de minimis aid for a single undertaking may not exceed EUR 300,000 over a period of three years. The separate, lower ceiling for transport companies provided for in the previous regulation no longer applies
Comparison of the forms of one-off depreciation
The forms of one-off depreciation offer different benefits and limitations, which are worth comparing when making investment decisions. The table below shows the key differences between them:
| Type of depreciation | Limit in 2026 | KŚT groups | Additional conditions | Who can use it |
|---|---|---|---|---|
| Brand-new fixed assets | PLN 100,000 | 3-6, 8 | Min. PLN 10,000 or 2 assets of over PLN 3,500 each (min. PLN 10,000 in total) | All business owners |
| Low-value fixed assets | PLN 10,000 | All | Value max. PLN 10,000 | All business owners |
| De minimis aid | PLN 213,000 | 3-8 (excluding passenger cars) | Small taxpayers or new business | Small taxpayers, new businesses |
The choice of the right form of one-off depreciation depends on the nature of the investment, the size of the company and its tax strategy. Business owners can also combine different forms of depreciation in one tax year, provided they do not exceed the relevant limits; for a single fixed asset, however, the write-off is made either under de minimis aid or within the PLN 100,000 limit (Article 22k(20)).
Practical example: A manufacturing company bought a new machine for PLN 80,000 and a computer for PLN 8,000 in 2026. It can depreciate the machine in one go within the limit for brand-new fixed assets, and the computer under depreciation of low-value fixed assets. If the company qualifies as a small taxpayer, it may consider using de minimis aid for the machine, keeping the PLN 100,000 limit for other brand-new fixed assets acquired that year – bearing in mind that de minimis aid reduces the available limit of that aid.
Recording and booking one-off depreciation
Booking one-off depreciation correctly requires keeping proper documentation and following the rules of the fixed asset register. Business owners must keep a detailed register of all fixed assets, regardless of the depreciation method chosen.
For one-off depreciation it is particularly important to document the moment the fixed asset is put into use, because the possibility of making the write-off depends on this date. The date must be clearly stated and confirmed by appropriate documents.
For taxpayers keeping the KPiR, the one-off write-off is recorded in column 15 of the ledger. The data identifying the fixed asset and the depreciation method used are shown in the fixed asset register, on the basis of which the entry is made. Our accounting firm can keep the fixed asset register and KPiR entries for you.
Documentation relating to one-off depreciation must be kept until the tax liability becomes time-barred – as a rule 5 years from the end of the year in which the tax payment deadline passed for the year in which the write-off was charged to costs (Article 86 § 1 and Article 70 § 1 of the Tax Ordinance Act (Ordynacja podatkowa)). This applies to purchase documents as well as the fixed asset register and accounting documents
Business owners using accounting software should make sure it handles the different depreciation methods correctly and can generate the required reports. It is particularly important to mark the depreciation method correctly in the fixed asset register.
Benefits and limitations of one-off depreciation
One-off depreciation of fixed assets offers a number of benefits for business owners, but it also has some limitations worth considering before deciding to use it.
The main benefits of one-off depreciation include:
- Quick deduction of investment costs, which improves cash flow
- Simpler record-keeping, as there is no need to calculate monthly depreciation write-offs
- Tax planning by concentrating costs in one tax year
- Less administrative work related to keeping long-term depreciation records
- Flexibility in planning investments and managing cash flow
One-off depreciation can be particularly beneficial for business owners planning larger investments in a short period or those who want to deduct the cost of buying modern technology quickly. This allows better use of available funds
The limitations of one-off depreciation are mainly:
- Value limits, which may not cover all planned investments
- Restrictions on fixed asset groups, in particular the exclusion of passenger cars under de minimis aid
- The need to meet specific conditions, such as small taxpayer status
- The decision to use one-off depreciation cannot be reversed
- A possible impact on the company's financial result in the year of the write-off
Planning investments with one-off depreciation
Using one-off depreciation effectively requires thoughtful investment planning that takes all available options into account. Business owners should consider not only current investment needs but also the company's long-term development strategy.
When planning investments, it is worth taking into account:
- The schedule of planned fixed asset purchases over several years
- The limits of one-off depreciation available in each year
- Forecast revenue and the possibility of using tax deductions
- The company's cash flow and its needs
- Changes in tax law that may affect the availability of reliefs
Planning investments with one-off depreciation should take into account not only tax benefits but also real business needs. Buying fixed assets should be economically justified, not just motivated by the wish to use tax reliefs
Business owners may also consider spreading larger investments over several years to make the most of the available one-off depreciation limits. Such an approach, however, requires careful planning and taking into account all factors affecting the business.
Example of an investment strategy: A company (a small taxpayer) planning to buy a production line for PLN 500,000 may consider splitting the investment into stages. In the first year (2026) it buys machines for PLN 213,000 using de minimis aid, in the second year further components for PLN 100,000 under depreciation of brand-new fixed assets, and the rest in the third year. This approach makes the most of the available tax reliefs.
