Selling a company car — PIT, VAT, donation in Poland (2026)

Selling a car from your business: when you pay PIT and VAT, and when you don't. Fixed asset vs not, the 6-year rule, family donation, pitfalls.

Selling a company car always raises tax questions. The short answer: PIT and VAT depend on whether the car is a fixed asset, what taxation form you're on, and whether you use the lump sum. And a donation — can be a trap.

In this article you'll find concrete rules, rates, and a numerical example. No fluff.

The car as a fixed asset

If the car appears in your fixed assets register and was depreciated, its sale constitutes business revenue (Art. 14 sec. 2 point 1 lit. a of the PIT Act).

This means the sale amount is assigned to business activity. It is not a "private sale" — the 6-month rule described below does not apply here.

In practice, it works like this:

you sold a car that was previously in the KPiR / under depreciation → business revenue,
the car was bought out from a lease and entered into the fixed assets register → business revenue,
the car was never a fixed asset (see section below) → this may be a private sale.

The cost = undepreciated value

Good news: when selling a fixed asset, you don't tax the entire amount. The deductible cost is the undepreciated portion of the initial value (Art. 23 sec. 1 point 1 of the PIT Act).

In other words: acquisition price minus accumulated depreciation = your undepreciated value.

In the KPiR you enter the sale (revenue) and simultaneously this undepreciated value (cost). Only the difference is taxed.

Numerical example — tax scale

Acquisition price: 100 000 zł,
Accumulated depreciation: 60 000 zł,
Undepreciated value (cost): 40 000 zł,
Sale price: 50 000 zł.

PIT base = 50 000 − 40 000 = 10 000 zł.

Tax is calculated on 10 000 zł, not on 50 000 zł. This is important — with the lump sum it's different.

Sale on the lump sum

On the lump sum, the sale of movable property that is a business fixed asset — including a car — is taxed at a rate of 3% (Art. 12 sec. 1 point 7 lit. f of the Act on the Lump-Sum Income Tax).

Business real estate is 10%. Cars = 3%.

There is a catch, however. On the lump sum you cannot deduct the undepreciated value as a cost. Tax is calculated on the full sale amount.

Example — same car, lump sum

Sale price: 50 000 zł,
Lump-sum rate: 3%.

Tax = 3% × 50 000 zł = 1 500 zł.

Regardless of how much depreciation you wrote off earlier. This is a difference that entrepreneurs often overlook when analyzing which taxation form to choose.

VAT 23% — always

Selling a company car is subject to VAT 23%, regardless of whether you deducted VAT in full, in part, or not at all when purchasing.

The one condition: the car was used in taxable activity.

So:

you deducted 100% VAT at purchase → you sell with VAT 23%,
you deducted 50% VAT → you sell with VAT 23% (on the same net amount),
you didn't deduct VAT (VAT-exempt, second-hand car) → if you are an active VAT taxpayer, the sale is still a transaction subject to VAT 23%.

Important practical note: VAT is added to the net sale amount, unless you agree on a gross price with the buyer. In the sale contract, it's worth clearly stating the net amount + VAT.

If you are VAT-exempt (not an active taxpayer) — the sale is not subject to VAT. Only PIT.

Withdrawal and private sale — the 6-year rule

If you withdraw a car from business fixed assets, then for 6 years (counted from the month following the withdrawal month) its sale still generates business revenue (Art. 14 sec. 2 point 1 lit. a in conjunction with Art. 10 sec. 2 point 3 of the PIT Act).

Only after 6 years is the sale treated as private — it is not subject to PIT as business activity.

Practical consequences:

you withdraw the car in May 2026 → 6 years expire in June 2032,
sale before 6 years → you enter it in the KPiR as revenue, reduced by the undepreciated value (if you're not on the lump sum),
sale after 6 years → private transaction, no PIT from business activity.

The 6-year rule is an important planning tool — especially when you plan to transfer a car to a family member.

Family donation

Donating a company car to tax group 0 (closest family: spouse, children, grandchildren, parents, grandparents) is not subject to inheritance and gift tax, if the recipient reports it on form SD-Z2 (inheritance and gift tax notification) within 6 months of the donation date.

This matters because it opens the door to tax savings.

Strategy: lease buyout → donation → sale after 6 months

A typical scenario:

You end the lease and buy out the car into private assets (you don't enter it into business fixed assets),
You donate the car to a tax group 0 family member (SD-Z2 within 6 months),
The recipient sells the car privately after 6 months from the end of the donation month (Art. 10 sec. 2 point 2 lit. d of the PIT Act) → no PIT.

The 6-month rule still applies in 2026. But note: legislative changes are planned that would extend this period to 3 years. As of now, the effective date is uncertain.

Trap: VAT on a donation

If you are an active VAT taxpayer, donating a company car still triggers VAT 23% — even if you give the car to your closest family and the SD-Z2 is filed on time.

No inheritance and gift tax is not the same as no VAT. VAT treats the donation of business goods as a taxable transaction.

That's why the strategy above assumes you first buy out the car into private assets (private cost, a transaction not covered by VAT from business activity), and only then donate.

A car that is not a fixed asset

Not every company car is a fixed asset. If you use a car in your business under the 20%/75% KUP method (cost recognition method) and never entered it into the fixed assets register — its sale does not generate business revenue.

It's treated as a private sale. The 6-month rule (Art. 10 sec. 2 point 2 lit. d) applies here:

you bought the car privately, used it in the business as 20%/75% KUP,
you sell after 6 months from the end of the acquisition month → private sale, no PIT.

VAT still applies if you are an active taxpayer (see section above).

When is the sale exempt from PIT?

A short list of situations where selling a company car is not subject to PIT from business activity:

the car was not a fixed asset, sale after 6 months from the end of the acquisition month,
the car was a fixed asset, withdrawn 6+ years ago (counted from the month following withdrawal),
the car was bought out from a lease into private assets (not entered into the business) and sold after 6 months.

In every other case, PIT applies. VAT applies if you are an active taxpayer and the car was used in taxable activity.

Sources

Based on Polish tax regulations.

Need help selling a company car?

Oxyok handles JDG accounting — we settle the sale of fixed assets, lease buyouts, donations, VAT 23%, and everything connected. From 49 zł + VAT per month.

Email Paweł or see Oxyok accounting.

Note: selling a company car, regardless of your taxation form, requires correct settlement in the KPiR or lump-sum register, and VAT — if you are an active taxpayer — applies almost always. This text does not replace individual advice.