Your health insurance contribution 2026

Here is the estimated amount of your health insurance contribution in 2026.

Health insurance contribution

Monthly in 2026

0,00 PLN

2025 vs 2026

Difference on an annual basis

0,00 PLN less in 2026

The calculations presented are for illustrative purposes only.

How to calculate B2B health insurance contribution in 2026?

In 2026, health insurance contribution will be calculated according to rules applicable in 2025. The amount depends on your tax form and is based on income or revenue reduced by ZUS contributions.

Tax scale 12/32%

For entrepreneurs on the tax scale (12/32%), health insurance contribution is 9% of earned income. Income is calculated as:

Income = revenue - business costs - ZUS contributions

ZUS contributions that reduce the health insurance base are: pension, disability, accident, and sickness (if paid). The minimum health insurance contribution in 2026 is 432,54 PLN per month — if the calculated amount is lower, you must pay the minimum.

Flat tax 19%

For entrepreneurs on flat tax (19%), health insurance contribution is 4.9% of earned income. The base is calculated the same way as for the tax scale:

Income = revenue - business costs - ZUS contributions

ZUS contributions that reduce the health insurance base are: pension, disability, accident, and sickness (if paid). The minimum contribution of 432,54 PLN per month also applies in 2026.

Tax deduction: For flat tax 19%, health insurance can be deducted from income tax, with an annual limit of 14 100,00 PLN in 2026 (about 1 175,00 PLN per month).

Lump-sum tax on recorded revenue

For entrepreneurs on lump-sum tax, health insurance contribution is fixed and depends on revenue level.

Revenue for health insurance = revenue - ZUS contributions deductible from the base

Lump-sum health insurance is calculated using three brackets based on the average monthly wage in the enterprise sector in Q4 2025 (9 228,64 PLN). The base is revenue reduced by ZUS contributions (pension, disability, accident, sickness if paid). So the "revenue" described below means "revenue minus deductible ZUS contributions".

Revenue up to 60,000 PLN per year (5,000 PLN per month) — contribution is 60% of average wage × 9%

498,35 PLN

Revenue from 60,001 to 300,000 PLN per year (from 5,001 to 25,000 PLN per month) — contribution is 100% of average wage × 9%

830,58 PLN

Revenue above 300,000 PLN per year (above 25,000 PLN per month) — contribution is 180% of average wage × 9%

1 495,04 PLN

Tax deduction: For lump-sum tax, 50% of health insurance paid can be deducted from income tax.

Proposed changes to health insurance contribution

The proposal to change how health insurance contribution is calculated in 2026 was rejected following a presidential veto. Details of the rejected changes for entrepreneurs from 2026:

tax scale 12/32% and flat tax 19% — 9% of 75% of minimum wage + 4.9% of income above 1.5× average wage
lump-sum tax — 9% of 75% of minimum wage + 3.5% of income above 3.5× average wage

The contribution would therefore consist of a fixed (lump-sum) part and a variable (percentage) part depending on income. Reference values for the calculation are:

minimum wage in 2026 — 4 806,00 PLN gross, according to the announcement of the Chancellery of the Prime Minister of June 12, 2026.
average wage for Q4 2025 — 9 228,64 PLN.

Health insurance contribution calculator. Estimate health insurance for entrepreneurs in 2026.

Health insurance contribution calculator