Health contribution 2026 — scale, flat tax and lump sum
In 2026 a business owner under the tax scale pays a health contribution of 9% of income, and under flat tax 4.9% of income — in both cases no less than PLN 432.54 a month (from February 2026). Under the lump sum the contribution is fixed and depends on annual revenue: PLN 498.35, PLN 830.58 or PLN 1,495.04 a month. The announced statutory cut was vetoed, which is why the minimum went up.
Health contribution 2026 — table
| Tax form | Contribution | Minimum and deduction |
|---|---|---|
| Tax scale | 9% of income | min. PLN 432.54; not deductible |
| Flat tax | 4.9% of income | min. PLN 432.54; deductible up to PLN 14,100 a year |
| Lump sum — revenue up to PLN 60,000 | PLN 498.35 | 50% of the paid contribution deductible from revenue |
| Lump sum — revenue PLN 60,000–300,000 | PLN 830.58 | 50% of the paid contribution deductible from revenue |
| Lump sum — revenue over PLN 300,000 | PLN 1,495.04 | 50% of the paid contribution deductible from revenue |
Why the minimum rose to PLN 432.54
Under the scale and flat tax the contribution year runs from February to January. For January 2026 the minimum was still PLN 314.96, based on 75% of the minimum wage. From February 2026 the base returned to 100% of the minimum wage (PLN 4,806), so the minimum is 9% × PLN 4,806 = PLN 432.54. The law that was to permanently lower the contribution was vetoed.
Where the lump-sum amounts come from
The base is the average salary in Q4 2025 — PLN 9,228.64. The contribution is 9% of 60%, 100% or 180% of that amount, depending on the annual revenue bracket. The amounts apply for the whole of 2026, because under the lump sum the contribution year equals the calendar year. Tax rates: lump-sum tax rates 2026.
What changes in 2027
The minimum wage for 2027 is PLN 4,950 (see minimum wage 2026 and 2027). If the rules stay unchanged, the minimum contribution under the scale and flat tax will rise from February 2027 to PLN 445.50 (9% × PLN 4,950). Lump-sum amounts for 2027 will be set once the Q4 2026 average salary is published.
Calculate it for yourself
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FAQ
What is the minimum health contribution in Poland in 2026?
PLN 432.54 a month under the scale and flat tax, from February 2026. In January 2026 it was still PLN 314.96.
Can the health contribution be deducted?
Under flat tax — up to PLN 14,100 a year from income. Under the lump sum — 50% of paid contributions from revenue. Under the tax scale there is no deduction.
How much is the health contribution on the lump sum with PLN 100,000 revenue?
The revenue falls into the PLN 60,000–300,000 bracket, so the contribution is PLN 830.58 a month, i.e. PLN 9,966.96 a year.
Polish taxes & contributions 2026 — the full series
Sole-trader costs 2026
Tax brackets 2026
Lump-sum tax rates 2026
VAT exemption limit 2026
Minimum wage 2026 and 2027
Amounts and legal status as of 09.10.2026, based on legislation and announcements of ZUS, GUS and the Ministry of Finance. Rules change — verify current values before deciding or consult an accountant or tax adviser.