Long-term rental or leasing: which pays off more in 2027?

Long-term rental and leasing both give you a car for several years for a monthly payment, but the contracts are built differently: they differ in ownership, taxes, servicing and exit. Which option pays off more in 2027 depends on the term, the mileage, your tax status and what remains at the end of the contract, so a single instalment figure does not give the answer.

In short. Long-term rental usually ends with the car going back to the owner and often includes servicing. Leasing, operating or finance, is closer to buying: a buyout is possible at the end. The stepped scale of car value limits for tax costs has applied since 2026 and affects both options. Ask the manager about the terms at a specific company.

How long-term rental differs from leasing

In long-term rental, which in Poland is called wynajem długoterminowy, you pay for the use of the car during the contract. The owner stays the lessor, and at the end of the term the car is usually returned. A buyout is not guaranteed, but it is not forbidden either: it all depends on the product.

Leasing splits into two structures. With operating leasing the car belongs to the financing party until a separate transfer, and at the end a buyout or return is often provided. With finance leasing, tax depreciation on the user’s side does not automatically mean ownership under civil law, and the transfer of ownership is determined by the terms of the contract, not by its name. So you need to look at the text of the contract: the label “rental” or “leasing” on a web page decides nothing by itself.

The long-term hire market is growing. The PZWLP association reported fleet growth of 8.9% by the end of the third quarter of 2025, and in the first half of 2026 the CFM corporate fleet segment grew by 12.4%. This is growth of the corresponding fleet year on year, not proof that rental is cheaper for every renter. We found no separate comparable statistics for private customers, so these figures say nothing about the private segment.

Comparison by parameter

The table describes the general scheme of Polish law and the market. Specific products of banks and manufacturers, for example the financing programmes of BMW, Mercedes-Benz, Audi or KINTO, differ in terms and in the range of services, and their conditions must be read separately.

Private person or company

The tax deductions discussed below relate to business activity. They are not available to a private person: for them the comparison comes down to the payment, the range of services and what happens at the end of the contract. Manufacturers also offer hire for private customers: for example, Audi has the NAJEM programme for an individual customer, with a description of services and end-of-contract terms. This is a separate product with its own rules, which cannot be carried over to renting from an independent company.

For consumer financial products the consumer credit act applies, and its provisions define the line between hire and financing. So a “car subscription” and a credit agreement can look similar and have different consequences, and this too is worth clarifying before signing.

Taxes and limits: what applies in 2026

Since 1 January 2026 a stepped scale of value limits has applied to tax costs for a car. It depends on the drive type and CO2 emissions: electric and hydrogen cars have a higher limit, and for the rest the boundary runs at emissions of 50 g/km. For cars above this threshold the lowest limit applies. This also applies to rental: hire does not let you get around the restriction.

For plug-in hybrids you cannot assume in advance that the limit is raised: the deciding factor is the CO2 figure from the document set by law, not the plug-in label. The Lexus ES 300h and mild hybrids from the technical sheets we checked exceed the 50 g/km threshold.

For 2027 we found no separate new limit step that would automatically be introduced from 1 January 2027. The headline about 2027 refers to the time horizon of the choice, not to a statement about a new limit. Before deciding, check the current wording of the PIT and CIT acts.

Contracts concluded before 2026 need a separate tax classification. The transitional provision is tied to the moment the car is entered in the fixed asset register, and it cannot be applied to all old operating leasing contracts.

The three tax parts are calculated separately, and they cannot be merged into a rule such as “rental is written off at 75%”. The car value limit concerns tax costs. Deductible VAT is 50% or 100% depending on use. Running costs with mixed use are usually recognised at a share of 75%.

How tax depends on the form of taxation

The same invoice reduces income tax differently for entrepreneurs on different regimes.

• Ryczałt: tax is calculated on revenue, and an ordinary rental cost does not reduce the base. VAT is treated independently.
• Flat tax of 19%: a recognised cost reduces income, and for every 100 units of cost the tax falls by 19.
• Tax scale of 12% and 32%: the effect equals the rate in the band where the income sits, that is, for every 100 units of cost the tax falls by 12 or by 32. If income crosses the boundary between rates, the effect is split between the bands.

This list shows the mechanics and is not tax advice: insurance contributions, losses, reliefs and settlement deadlines are not taken into account. For leasing, the payment is first split into repayment of value, the financial part and services, and for finance leasing, depreciation and permitted financial costs are counted instead of the whole payment. Only then do you compare the tax effect.

How to compare on the same basis

The monthly payment without the rest is only part of the picture. For a fair comparison, set one term and one mileage, and then add up: the initial non-refundable payments, all monthly payments, services outside the package, insurance, running costs, payments on return or early termination and the buyout, if you plan one. From this total subtract the proceeds from selling the car and the permitted tax effect.

Show the refundable security separately: it ties up money temporarily, but is not a final cost in itself. The same tax cost does not mean the same cash flow and the same asset at the end of the contract: after leasing with a buyout you keep the car, after rental it goes back.

Common mistakes

The first mistake: assuming that the lowest rata means the cheapest contract. It does not automatically include the initial payment, the buyout, services and charges on return.

The second: thinking that rental never has a buyout and that leasing always requires one. Manufacturers offer different end options, and this contrast is inaccurate.

The third: assuming that a contract concluded in 2025 keeps the former limit automatically. The transitional rule is tied to entering the car in the fixed asset register and does not cover all operating leasing contracts.

The fourth: believing that hire always stays off the balance sheet. The accounting classification depends on the rules applied, and the IFRS 16 standard provides for recognising a right of use and a liability.

Returning the car: where disputes arise

Disputes often arise on return. In April 2026 the Office of Competition and Consumer Protection UOKiK reported complaints about charges for damage found after the return of rented cars, and raised objections to terms that place excessive liability on the consumer. This is the stage of allegations, not a decision, but the practical conclusion is clear: before signing, find out how wear is described, who inspects the car and when, and how the report is drawn up.

The PZWLP association publishes industry guides on returning cars, and they are handy for checking your own contract. Photographs of the condition at pick-up and at return remain the simplest way to avoid a dispute about what was damaged before you.

What to choose when: four situations

A project of one or two years or a relocation. You need a car for a limited time without worrying about selling it at the end, and long-term rental with return is usually simpler than leasing with a buyout.

Waiting for your own car. If the new car is still on its way, the choice is decided not by the rata but by the flexibility of the term and the chance to end the rental without large payments.

Trying a model before buying. Here a rental of a month or a few months is useful, to check the car on your own route, and the decision on leasing can be made later.

Long-term ownership. If you plan to drive one car for many years, attention should go to the buyout, the residual value and the tax regime: these determine whether leasing comes close to buying in cost.

What to ask before signing

Start with the main thing: for what term is the contract concluded and what total will have been paid by its end together with all services. Whether the term can be changed during the contract and on what conditions. What happens to the car at the end: return, buyout or a switch to another one. What payments there will be on return, including the condition assessment and the mileage limit. Whether insurance, servicing, tyres and a replacement car are in the package, and on what terms. How the contract is ended early and what is settled in that case. It is best to get the answers in writing.

Who it suits and who it does not

Long-term rental suits you if you want to know the car costs in advance, avoid dealing with servicing and return the car at the end of the term: for example, for the length of a project, a relocation, waiting for your own car or as a trial of a model. It does not suit those who need to build up a car in their own ownership or who need an individual specification that the offer does not provide.

Leasing is closer to those who plan a buyout and are ready to deal with the tax side. It needs more attention to the contract: limits, depreciation and the valuation at the end can change the result. If the term is short, also look at ordinary rental for a month and longer. For the long-term rental terms at Aurex, including the list of cars, the format of payments and the minimum term, ask the manager. General information is in the sections on long-term rental and rental conditions, and a suitable car can be chosen in the catalogue.

Frequently asked questions

What are the downsides of leasing? The contract is longer and more complex. You need to count the initial payment, the buyout at the end, services that are not in the rata, and payments on early exit.

Can long-term rental be deducted as a cost? Yes, if the conditions are met and subject to restrictions that also apply to rental. The car value limit, the VAT share and the share of running costs are calculated separately, so it is better to discuss the calculation with an accountant.

Is long-term car rental worth it? There is no universal answer. You need a full budget for the same term: payments, services, insurance, payments on return and the tax effect. A payment fixed in advance and the return of the car at the end of the contract make planning simpler, but the result still depends on the term and the conditions.

When is it better to take leasing? When you plan to keep the car after the contract and can comfortably carry the owner’s costs. The term, the possible buyout and the tax status decide. If you need the car for a limited time, rental is simpler.

Who pays for repairs under leasing? The contract and the service package determine this. What the package includes and for how long should be clarified before signing, not after the first breakdown.

Which is better: leasing from a dealer or rental from a company with a fleet? Compare not the label but the terms: the term, the obligations on return, the range of services and the outcome at the end. Which option pays off more will be shown by a calculation on one basis, not by comparing advertised payments.