The Leopard 2PL is a Polish heavy modification of the Leopard 2A4, which is the fifth variant of the Leopard 2 main battle tank family. Poland initially received the Leopard 2A4 in the 2000s after purchasing it from Germany. Modernization is underway in collaboration with Rheinmetall and the Polish Armaments Group. The need for modernization became apparent as soon as the Polish Army received the first Leopard 2A4 tanks from the German Army (Bundeswehr) in 2002; nevertheless, the initial efforts to create its plan and scope did not begin until mid-2012. Leopard 2PL incorporated several significant upgrades. The fundamental upgrades involved the installation of an electric turret drive and gun stabilization (rather than a hydraulic one), the installation of an auxiliary power unit (APU), the installation of new thermal imaging equipment, the modernization of the driver's seat, and the installation of a new anti-explosion system, fire and mine protection package. A BMS combat management system, remote-controlled weapon stations on the tank's turret, new types of ammunition, air conditioning systems in the driver and combat compartment, and modernization of the electronics cooling system were also installed. The most notable difference is the increased ballistic resistance of the turret, which exceeds that of the Leopard 2A5 variant. Around the vehicle turret, additional external composite armour modules are added. However, it was not decided to reinforce the hull and vehicle chassis since this would result in a large increase in vehicle weight and budget limitations as well. Inside the vehicle, special anti-splinter liners have been placed to shield the crew in case of successful enemy ammunition penetration.

Introduced in Update "Ixwa Strike" as a squadron vehicle, the Leopard 2PL is a significantly modified Leopard 2A4, much like the Leopard C2A1 MEXAS ideology. The major purpose of the modernisation is to keep the Polish Army Leopard 2A4 up to date with modern combat environments and improve tank protection due to more advanced tank ammunition developed by various nations across the world. The addition of a commander's independent sight provides the tank commander with an independent sight outfitted with thermal imaging equipment, introducing hunter-killer capabilities. Overall, it feels remarkably comparable to the regular Leopard 2A4, with the exception that mobility is substantially decreased due to the additional exterior composite armour modules fitted around the vehicle turret, which resulted in increased weight.