Since the "Polish Deal" reform, the health insurance contribution has ceased to be a fixed, predictable amount — it now depends on your tax form and business results. In practice it has become a second income tax that must be factored into every decision about how you settle your taxes. Here is how the health contribution is calculated in 2026, what the minimum is, and what you can deduct.

Three tax forms, three calculation methods

How your health contribution is calculated depends on how you tax your business income:

| Tax form | Health contribution | Deductibility | |----------|--------------------|--------------------| | Tax scale (12%/32%) | 9% of income | none | | Flat tax (19%) | 4.9% of income | up to an annual limit | | Lump sum | fixed amount depending on revenue bracket | 50% of paid contributions deductible from revenue |

Tax scale

You pay 9% of income (revenue minus costs minus social contributions) — with no deduction available. This means the real burden on the scale is 12% tax plus 9% contribution. There is, however, a minimum contribution: you will not pay less than 9% of 75% of the minimum wage — in 2026 around PLN 324 per month, even at a loss.

Flat tax

Flat-tax payers pay 4.9% of income, also subject to the same minimum contribution as on the scale. The upside is that you can deduct paid health contributions from income or recognize them as costs — up to an annual limit announced by the ministry (in recent years over a dozen thousand zlotys).

Lump sum on recorded revenue

Under the lump sum, the contribution does not depend on income but on annual revenue — there are three brackets, and the base is a percentage of the average national wage:

  • revenue up to PLN 60,000 — base of 60% of the average wage,
  • revenue between PLN 60,000 and 300,000 — base of 100% of the average wage,
  • revenue above PLN 300,000 — base of 180% of the average wage.

The contribution is 9% of that base. In 2026 this comes to roughly PLN 490, 810 and 1,460 per month respectively (exact amounts depend on the average wage published by the statistics office for Q4 of the previous year). Watch out for crossing a bracket during the year: the contribution is then recalculated retroactively for the whole year, which can mean a sizeable additional payment.

Lump-sum payers can deduct 50% of paid health contributions from revenue.

What about the health contribution reform?

In 2025 a reform was passed that was meant to lower the health contribution for most entrepreneurs from 2026 (a fixed base up to a threshold plus a percentage on the surplus). However, the law was vetoed by the President and never entered into force. In 2026 the rules described above therefore still apply — the only lasting changes are the reduced minimum-contribution base (75% of the minimum wage) and the option to exclude revenue from the sale of fixed assets from the base.

The annual settlement — an obligation that is easy to forget

You pay the health contribution monthly as an advance, but once a year you must settle it annually — in the ZUS DRA (or RCA) declaration filed by 20 May for the previous year:

  • underpayment — you pay the difference together with the April contribution,
  • overpayment — ZUS refunds it upon a request generated automatically in your payer account; you have limited time to confirm it.

The annual settlement matters most on the lump sum (bracket recalculation) and with variable income on the scale or flat tax. Add the deadline to your entrepreneur's compliance calendar.

The health contribution and choosing your tax form

Because the contribution is calculated differently under each form, it must be factored into the annual decision on your tax form (changes are generally filed by 20 February):

  • low income — the tax scale with its tax-free amount often wins despite the 9% contribution,
  • high income with low costs — the lump sum can be the most favorable, because the contribution is "flat" within a bracket,
  • high income with high costs — the flat tax with its 4.9% contribution and partial deductibility may be optimal.

Detailed comparisons can be found in Flat Tax or Tax Scale and Lump Sum or Tax Scale.

What else to keep in mind

  • The health contribution is independent of social-contribution reliefs — you pay it in full also during the startup relief, preferential ZUS, Maly ZUS Plus and the contribution holidays.
  • Payment deadline — the health contribution is payable by the 20th of the following month, together with the other ZUS contributions.
  • Business suspension — during suspension you do not pay the health contribution, but you lose your insurance coverage; see the article on suspending a business.
  • Multiple business activities — if you run a sole proprietorship and are also a company shareholder, the contribution may be due separately for each title.

Summary

The health contribution is now a full-fledged part of the tax equation: on the scale it adds 9% to your effective taxation, on the flat tax 4.9%, and on the lump sum it works in brackets. The key 2026 deadlines are 20 February (a possible change of tax form) and 20 May (the annual contribution settlement). A well-calculated choice of tax form can save several thousand zlotys a year on the contribution alone.

Want to check which tax form gives you the lowest total burden in 2026? Contact LinTax — we will prepare a simulation based on your numbers.