* Car sales down after 20 months of y-o-y growth
* Last-year record results hard to match - research firm Samar
WARSAW, March 4 (Reuters) - Polish new car sales fell year-on-year in February for the first time in nearly two years, an industry monitor said on Wednesday, with car dealers struggling to match record sales in the same month a year ago, which were boosted by a one-off tax relief.
Passenger car and small truck sales fell 10.0 percent in February compared with the same month last year, research institute Samar said.
In monthly terms, sales fell by 1.8 percent in February, following a 5.5 percent drop in January.
The top-selling car makers in Poland are Volkswagen and its subsidiary Skoda, along with Toyota, General Motors' Opel and Ford. (Reporting by Wiktor Szary; Editing by Mark Potter)