The health contribution reform announced for 2026 changes the way it is calculated for sole proprietorships, lump sum and companies. We explain who will gain and who will lose.
The health contribution remains one of the most expensive items for entrepreneurs since the Polish Deal. In 2026, further changes are announced — simplification of rules and partial possibility to deduct the contribution from tax or income. What does this mean in practice?
The amount of the health contribution depends on the form of taxation: • Tax scale — 9% of income (not less than 9% of minimum wage). • Flat tax — 4.9% of income (not less than 9% of minimum wage). • Lump sum — fixed amount depending on the income threshold (3 brackets). • Tax card — 9% of minimum wage. Currently, the health contribution is not deducted from tax (with the exception of flat tax — partially up to a limit, and lump sum — 50% from income).
Direction of changes (based on the bill): 1. Simplification of calculation — one formula for all forms of taxation instead of three different ones. 2. Partial restoration of deductibility — possibility to deduct part of the contribution from the tax base. 3. Lower minimum contribution for people with low income. 4. Abolition of contribution from the sale of fixed assets (for scale and flat tax). Note: the final shape of the act may still change in the legislative process.
According to preliminary analyses: • Will gain — entrepreneurs with low and medium income (up to about PLN 10–15k per month), especially on scale and flat tax. • Status quo — most lump sum payers (cosmetic changes). • May lose — entrepreneurs with very high income (above PLN 30k per month) on flat tax. The exact calculation depends on the form of taxation, industry and cost level.
1. Analyze whether your current form of taxation is still optimal for you. The decision to change is made once a year — by 20 February. 2. Check simulations for 2026 for your business — we will gladly do it as part of a consultation. 3. Do not make decisions based on press headlines — details may still change.
Every company is different, which is why choosing the form of taxation in the context of the health contribution requires individual analysis. Schedule a free consultation — we will prepare a simulation for your situation.