The PLN 10,000 Limit in Poland — Fixed Asset or One-Time Expense in a Sole Proprietorship (2026)

A laptop for PLN 5,000 goes into costs as a one-time expense. But a server for PLN 15,000 does not — it must go into the fixed-asset register and be depreciated. The threshold is PLN 10,000 net.

This is one of the most common dilemmas in a sole proprietorship (JDG): when an expense is a one-time cost and when it is a fixed asset requiring depreciation.

The PLN 10,000 threshold — what the Act says

Art. 22d sec. 1 and Art. 22f sec. 1 of the income tax (PIT) Act (Dz.U. 2026 poz. 592) provide:

• Initial value ≤ PLN 10,000 net — can be included in costs as a one-time expense in the month of putting into use (or through one-time depreciation).
• Initial value > PLN 10,000 net — must be entered in the fixed-asset register and depreciated over time.

Conditions for recognition as a fixed asset:

1. expected period of use longer than 1 year,
2. the entrepreneur is the owner (or uses it under a finance lease),
3. the item is complete and fit for use.

If the period of use is shorter than one year — the item is a one-time cost regardless of value.

What is initial value

Initial value is the purchase price excluding VAT (if VAT is deducted). It includes:

• the net purchase price,
• transport costs,
• assembly and installation costs,
• customs duty (on import).

For a VAT-exempt taxpayer — the gross price (including VAT), because VAT is not deducted and is a cost.

Decision examples

Laptop — PLN 4,500 net:

• Below PLN 10,000 → one-time cost in the month of purchase.

Server — PLN 15,000 net:

• Above PLN 10,000 → fixed asset, depreciation over time.

Phone — PLN 3,000 net:

• Below PLN 10,000 → one-time cost.

Software (perpetual licence) — PLN 12,000 net:

• Above PLN 10,000 → valuable intangible right, depreciation.

Office chair — PLN 800 net:

• Below PLN 10,000 → one-time cost.

One-time depreciation (up to PLN 10,000)

Art. 22f sec. 1 PIT allows one-time depreciation of assets with an initial value not exceeding PLN 10,000. This can be done in the month of putting the asset into use.

This is a right, not an obligation — you can also depreciate traditionally, but for small amounts this makes no sense.

More on depreciation: Depreciation of fixed assets in a sole proprietorship.

Borderline examples — proceed with caution

Computer set (laptop + monitor + keyboard) — PLN 11,000 in total:

You need to assess whether this is one fixed asset or separate items. If purchased on a single invoice as a "set," tax authorities may treat it as one fixed asset worth PLN 11,000 (above the threshold). If these are separate invoices or clearly independent items, each can be accounted for separately.

This requires an accountant's judgment — it is not an automatic decision.

Most common mistakes

1. A one-time cost for every purchase

If an item costs more than PLN 10,000 and serves for longer than a year — it must be a fixed asset.

2. Splitting a purchase to circumvent the limit

Artificially splitting one piece of equipment across several invoices so that each is below PLN 10,000 is risky and can be challenged.

3. Ignoring the useful life

Even an item below PLN 10,000, used for less than a year, is a one-time cost — but not a fixed asset.

4. No records for minor assets

Items below PLN 10,000 that the entrepreneur intends to depreciate as a one-time expense are still worth documenting (date of putting into use, value).

FAQ

Can a laptop up to PLN 10,000 be put in costs as a one-time expense?

Yes. An initial value ≤ PLN 10,000 net and a useful life longer than a year allow a one-time cost (Art. 22f sec. 1 PIT).

Does the PLN 10,000 threshold apply to gross or net value?

Net (if VAT is deducted). For a VAT-exempt taxpayer — gross.

Does software fall under the PLN 10,000 limit?

Yes, a perpetual licence worth more than PLN 10,000 is a valuable intangible right and is subject to depreciation.

Can a purchase be split into instalments to circumvent the limit?

This is not recommended. Artificially splitting one fixed asset is risky.

Sources

• PIT Act — Art. 22d sec. 1, Art. 22f sec. 1 (Dz.U. 2026 poz. 592)
• More on depreciation: Depreciation of fixed assets in a sole proprietorship
• More on costs: Deductible expenses — a complete guide

Need help with fixed assets?

Oxyok accounts for sole proprietorships with AI and human review — from PLN 49 + VAT per month. We help classify purchases and depreciate correctly.

Write to Paweł or see Oxyok accounting.

Note: The PLN 10,000 net threshold concerns the initial value of a single asset. The useful life must be longer than a year. For sets and borderline cases, the decision requires analysis.