Health Insurance Contribution 2026 — New Rules
The health insurance contribution for entrepreneurs is one of the most controversial elements of Poland's tax system. After changes from the Polish Deal in 2022, 2026 brings another reform.
What Changed from January 1, 2026?
General Tax Scale
- 9% of income — rate unchanged
- Minimum contribution — PLN 419.93/month
- New: 50% deductible from PIT income (previously non-deductible)
Flat Tax (19%)
- 4.9% of income
- 100% deductible as a business cost (unchanged)
Flat-Rate Tax (Ryczałt)
| Annual Revenue | Monthly Contribution |
|---|---|
| up to PLN 60,000 | PLN 461.66 |
| 60,001–300,000 | PLN 769.44 |
| above 300,000 | PLN 1,384.97 |
50% deductible from revenue.
Annual Settlement
The deadline for the 2025 annual health contribution settlement is May 20, 2026 (ZUS DRA for April). Overpayments are refunded automatically; underpayments must be settled by the deadline.
Which Option Is Best?
For PLN 10,000 monthly income, the flat tax (19%) typically results in the lowest effective cost due to full deductibility. However, individual circumstances vary significantly.
Not sure which tax form is best for you? Contact us for a personalized analysis.