One-off depreciation (amortyzacja jednorazowa) is one of the most advantageous ways for business owners to settle fixed assets. It lets you charge the entire value of a purchased asset to tax-deductible costs at once, which lowers the tax base already in the year of purchase. However, to use this form of depreciation you must meet a number of conditions set out in tax law.
In 2026 the rules of one-off depreciation remain attractive for many business owners, especially those starting a business and small taxpayers. The key distinction is between fixed assets worth up to PLN 10,000 and those of higher value, to which different legal rules apply.
Basic rules of depreciation in Polish tax law
In the Polish tax system, depreciation means spreading over time the cost of bringing certain assets into a business. It is the fundamental mechanism that lets you systematically charge the value of fixed assets to tax-deductible costs.
Depreciation applies to fixed assets owned or co-owned by the taxpayer, complete and fit for use, with an expected useful life of more than one year. They must be used for the needs of the business or made available under a lease, tenancy or leasing agreement (Article 22a(1) of the PIT Act)
Fixed assets entered in the register must meet several key criteria. First, their expected useful life must be longer than one year. Second, they must be used for the needs of the business, which means that assets serving only private purposes cannot be depreciated. Third, they must be owned or co-owned by the business owner claiming the depreciation.
Another important aspect is that the fixed asset must be complete and fit for use. This means the asset must be in a condition in which it can perform its function in the business. For example, a desktop computer alone, without a monitor, keyboard and mouse, cannot be treated as a fixed asset because it is not a complete item ready for work.
Depreciation starts in the month following the month in which the fixed asset was entered in the register. It ends when the depreciation write-offs equal the initial value of the fixed asset
The value of all components making up one fixed asset must be added together, and the whole treated as a single asset. This approach ensures correct classification and recording of fixed assets in line with tax law.
Available methods of depreciating fixed assets
Polish tax law provides several methods of depreciating fixed assets, from which taxpayers can choose depending on the conditions they meet. Each method has its own specific use and legal requirements.
The straight-line method is the basic form of depreciation, spreading the value of a fixed asset evenly over its entire useful life. It uses fixed depreciation rates set out in the official schedules.
The reducing-balance (degressive) method lets you depreciate fixed assets faster in the first years of use. It produces higher write-offs in the first years, which then decrease in later periods.
Individual rates can be set for used or improved fixed assets entered in a given taxpayer's register for the first time. The law sets minimum depreciation periods for them (Article 22j of the PIT Act)
One-off depreciation is often the most advantageous method from a tax point of view, as it lets you charge the full value of a fixed asset to tax-deductible costs at once. However, its use is limited by a number of legal conditions.
The choice of depreciation method does not always depend on the taxpayer's will. The law sets conditions for each method, so business owners must carefully analyse their legal options before deciding.
One-off depreciation of fixed assets up to PLN 10,000
Fixed assets worth no more than PLN 10,000 net for VAT payers, or gross for VAT-exempt taxpayers, are subject to special rules. Assets that meet the criteria of fixed assets but do not exceed this amount can be treated in a simplified way.
- Business owners can record such assets directly in tax-deductible costs
- The purchase must be properly documented and its business nature confirmed
- The items must meet the definition of a cost related to the business
- Alternatively, they can be entered in the fixed asset register
- If they are entered in the register, one-off depreciation can be applied
The decision on how to treat fixed assets up to PLN 10,000 is up to the business owner. They can choose to charge them directly to costs or enter them in the fixed asset register and apply one-off depreciation.
A one-off write-off for a fixed asset worth up to PLN 10,000 is booked in the month in which it was put into use or in the following month (Article 22f(3) of the PIT Act). This lets you deduct the entire purchase value immediately
The choice of settlement method may affect future tax settlements, so it is worth analysing the consequences of each option carefully. Entering assets in the fixed asset register means additional record-keeping obligations, but may offer greater accounting transparency. We can keep the fixed asset register and depreciation write-offs as part of our accounting services.
Conditions for one-off depreciation above PLN 10,000
Fixed assets worth more than PLN 10,000 can be depreciated in one go under de minimis aid or – if they are brand new – under the preferential depreciation described later in this article. De minimis aid means you must meet additional legal conditions set out in tax law.
One-off depreciation under de minimis aid can be used by two categories of taxpayers. The first group is taxpayers who start a business in a given tax year. The second category is small taxpayers whose revenue did not exceed certain limits.
A small taxpayer is an entity whose sales revenue, together with the output VAT due, did not exceed the equivalent of EUR 2,000,000 in the previous tax year. This amount is converted at the NBP (National Bank of Poland) rate from the first working day of October of the previous year
In 2026 a small taxpayer is a business owner whose revenue in 2025 did not exceed PLN 8,517,000 (EUR 2,000,000 × PLN 4.2586). This amount includes both sales revenue and output VAT. From 1 January 2027 the threshold is PLN 8,754,000 (rate of PLN 4.3770 from 1 October 2026).
However, there are important restrictions on who can use one-off depreciation. The exclusions cover people starting a business who, in the year it starts or within two years counted from the end of the year preceding that year, ran a business on their own or were partners in a partnership without legal personality, and people whose spouse ran such a business during that time under joint marital property (Article 22k(11) of the PIT Act).
Restrictions on the type of assets
One-off depreciation under de minimis aid does not apply to all types of fixed assets. The law sets precise restrictions on the groups of fixed assets that can be covered by this form of depreciation.
One-off depreciation applies only to fixed assets in groups 3–8 of the Classification of Fixed Assets (KŚT). It covers the following categories:
- Group 3: boilers and power machines used in production processes
- Group 4: general-purpose machines, equipment and apparatus
- Group 5: specialist machines, equipment and apparatus dedicated to specific industries
- Group 6: technical equipment supporting production processes
- Group 7: means of transport, excluding passenger cars
- Group 8: tools, instruments, movables and equipment not classified elsewhere
One-off depreciation under de minimis aid excludes intangible assets, passenger cars and fixed assets in groups 0, 1, 2 and 9 of the Classification of Fixed Assets. This covers land, buildings, civil engineering structures and livestock
A special exclusion applies to passenger cars, which cannot be depreciated in one go regardless of their value. Likewise, intangible assets such as licences or computer software remain outside the scope of this form of depreciation.
| KŚT group | Type of fixed assets | One-off depreciation possible | Notes |
|---|---|---|---|
| 0 | Land | No | Statutory exclusion |
| 1 | Buildings and premises | No | Statutory exclusion |
| 2 | Civil engineering structures | No | Statutory exclusion |
| 3-6 | Machines and equipment | Yes | Under de minimis aid |
| 7 | Means of transport | Yes | Excluding passenger cars |
| 8 | Tools and equipment | Yes | Under de minimis aid |
| 9 | Livestock | No | Statutory exclusion |
Amount limits for one-off depreciation
One-off depreciation under de minimis aid is subject to strict amount limits set out in tax law. The value of fixed assets that can be depreciated in one go during a tax year is limited to the equivalent of EUR 50,000.
In 2026 this limit is PLN 213,000 (EUR 50,000 × PLN 4.2586 – the NBP average rate from 1 October 2025, rounded to PLN 1,000, Article 22k(12) of the PIT Act). From 1 January 2027 the limit is PLN 219,000 (rate of PLN 4.3770 from 1 October 2026). For comparison, in 2025 the limit was PLN 214,000.
The EUR 50,000 limit applies to the total value of write-offs made under one-off depreciation during the whole tax year. If you exceed this limit, the excess must be depreciated using standard methods
Business owners must carefully monitor how much of the limit they use during the tax year. If the amount of PLN 213,000 is exceeded in 2026, the excess must be depreciated using standard methods such as straight-line or reducing-balance depreciation.
One-off depreciation can be applied at the earliest in the month in which the fixed asset was entered in the fixed asset register (Article 22k(8) of the PIT Act). This means the write-off can be made only after the asset has actually been brought into the business.
Preferential depreciation of brand-new assets
Alongside one-off depreciation under de minimis aid, Polish tax law also provides preferential depreciation of brand-new assets. This tax relief lets you charge up to PLN 100,000 a year to costs in one go (Article 22k(14) of the PIT Act).
Preferential depreciation can be used by all taxpayers running a business when the initial value of one brand-new fixed asset acquired in the tax year is at least PLN 10,000 (Article 22k(15)). The PLN 100,000 limit applies to the total write-offs in the tax year. In partnerships without legal personality, the PLN 100,000 limit applies jointly to all partners. The general rules for calculating write-offs are covered in our guide to fixed asset depreciation.
The PLN 10,000 threshold can also be reached with the combined initial value of at least two brand-new fixed assets acquired in the tax year, provided each of them is worth more than PLN 3,500
If the limit of PLN 100,000 a year is exceeded, the business owner must depreciate the excess using the straight-line or reducing-balance method in the following tax years. This does not, however, prevent you from using the relief within the set limit.
An important feature of preferential depreciation is that it is not de minimis aid. This means business owners who have already used up their de minimis aid limit can use this form of depreciation. For a single fixed asset, however, you make the write-off either under de minimis aid or under this relief (Article 22k(20)).
Preferential depreciation within PLN 100,000 applies only to brand-new fixed assets from specific groups of the Classification of Fixed Assets. It covers groups 3–6 and 8, excluding intangible assets, buildings, civil engineering structures and all means of transport.
Practical aspects of using one-off depreciation
Using one-off depreciation in accounting practice requires careful planning and monitoring of the available limits. Business owners must take into account a number of factors affecting whether they can use this form of depreciation.
The first step is to check your taxpayer status for one-off depreciation. Small taxpayers must check that their revenue in the previous tax year did not exceed the set limit. Business owners starting out must make sure they meet the conditions regarding no previous business activity.
Another important aspect is classifying fixed assets according to the Classification of Fixed Assets. Correct assignment to the relevant KŚT group determines whether one-off depreciation can be applied.
A business owner running a trading business bought technical equipment worth PLN 180,000 in 2026. As a small taxpayer, they can apply one-off depreciation under de minimis aid, because the value is within the PLN 213,000 limit and the equipment belongs to KŚT group 6.
Monitoring the use of the limit during the tax year is a key element of tax planning. Business owners should keep an up-to-date record of fixed assets covered by one-off depreciation to avoid accidentally exceeding the permitted amounts.
Documentation relating to one-off depreciation must be kept in line with accounting and tax law. This includes purchase invoices, documents confirming acceptance for use and the relevant entries in the fixed asset register.
Tax planning with one-off depreciation
One-off depreciation is a tax planning tool that lets you lower the tax base in the year a fixed asset is purchased. Using it thoughtfully can improve your company's cash flow.
Planning fixed asset purchases with one-off depreciation in mind requires analysing several factors. The first is forecast revenue and the need to lower the tax base in a given tax year.
The second important aspect is the availability of amount limits. Business owners should consider spreading purchases over time to make the most of the limits available in subsequent tax years.
Strategic planning of fixed asset purchases may include concentrating investments in years with higher revenue, when the benefits of one-off depreciation are greatest. This allows effective management of the tax burden
The third element is choosing fixed assets that qualify for one-off depreciation. Business owners should prioritise purchases of equipment from KŚT groups 3–8, which can be covered by this preferential form of depreciation.
Analysing opportunity costs also plays an important role in decision-making. Comparing the benefits of one-off depreciation with other forms of tax planning can point to the best financial strategy.
