Buying an expensive machine, production equipment or office furnishings is often a cost of tens of thousands of zloty for a sole proprietorship (jednoosobowa działalność gospodarcza, JDG). As a rule, such a fixed asset is expensed over several years through monthly depreciation write-offs. Tax law, however, allows the entire expense to be booked as a cost at once in many situations — this is known as one-time depreciation (jednorazowa amortyzacja). For the entrepreneur it means a lower taxable income and a lower tax already in the year of purchase. In 2026 three separate one-time-write-off mechanisms apply, and their limits depend on the euro exchange rate and the taxpayer's status. We explain who can use them, up to what amount, and what to watch out for.
What one-time depreciation involves
A fixed asset with an initial value above PLN 10,000 is, as a rule, entered into the register and depreciated over time — the cost is spread across write-offs over its entire useful life, often several years. One-time depreciation is an exception to this rule: it allows the full value of the asset to be booked as a tax cost in the month it is entered into the register, or in the following month. This benefits mainly entrepreneurs taxed under the tax scale or the flat tax, because they deduct costs from income. Under the lump-sum tax on recorded revenue (ryczałt) costs are not deducted, so this mechanism does not apply there.
De minimis depreciation up to EUR 50,000 — PLN 213,000 in 2026
The broadest limit is available to small taxpayers (mały podatnik) and to entrepreneurs starting a business. They may book write-offs up to the equivalent of EUR 50,000 as a cost in the tax year on a one-time basis. The amount is converted at the average NBP euro rate from the first business day of October of the previous year and rounded to PLN 1,000 — for 2026 (rate 4.2586 zł) the limit is PLN 213,000. Small-taxpayer status in 2026 belongs to an entrepreneur whose gross sales revenue for 2025 did not exceed PLN 8,517,000. The relief covers fixed assets from groups 3–8 of the Classification of Fixed Assets (KŚT) — machines, devices and tools, among others — but not buildings, premises or passenger cars. This form of depreciation constitutes de minimis aid, which we address below.
One-time depreciation of brand-new fixed assets — up to PLN 100,000
The second, independent mechanism applies only to brand-new fixed assets from groups 3–6 and 8 of the KŚT — so it covers neither means of transport (group 7) nor buildings and premises. Brand-new means equipment that has never been used before, either by the buyer or by any other taxpayer. The write-off limit is PLN 100,000 per year and also covers payments made toward the purchase of such an asset. The condition is that the initial value of a single asset is at least PLN 10,000, or that the combined value of at least two assets is at least PLN 10,000. Unlike de minimis depreciation, any entrepreneur may use this limit — you do not have to be a small taxpayer — and it is not de minimis aid. Both limits, PLN 213,000 and PLN 100,000, may be used in the same year, but not for the same fixed asset.
Low-value assets up to PLN 10,000
Assets with an initial value not exceeding PLN 10,000 are treated separately. Their purchase can be booked directly as a cost in the month they are put into use, without entering them into the fixed-asset register and without spreading them over time. This is not de minimis aid, and write-offs on such assets do not reduce the annual limits of PLN 213,000 or PLN 100,000. It is the simplest way to account for smaller equipment — for example a laptop, a business phone or office furniture.
What to keep in mind before using the relief
De minimis depreciation counts toward the de minimis aid limit (as a rule EUR 300,000 over a three-year period), and when using it the entrepreneur may need a certificate of the aid received. It is also worth remembering that booking a large expense at once lowers the tax in the year of purchase, but in the following years there will be no more write-offs from that asset — so the decision is best weighed against expected income, the form of taxation and the amount of the health contribution (calculated on income under the scale and the flat tax). One-time depreciation brings the most benefit in a high-income year and less in a year in which the business records a loss anyway.