Health Insurance Contribution 2026 - Current Rates and Limits

In 2026, health insurance contribution has two important milestones: a different amount for January and new values from February onwards. Below are current figures consistent with the Bookeper system calculator.

Key values for 2026

• Minimum progressive/flat tax for January 2026: PLN 314.96
• Minimum progressive/flat tax from February 2026: PLN 432.54
• Annual deduction limit for flat tax: PLN 14,100
• Lump-sum -- monthly contribution from February 2026:
  • Up to PLN 60,000 annual revenue: PLN 498.35
  • PLN 60,000 -- 300,000: PLN 830.58
  • Above PLN 300,000: PLN 1,495.04

Health insurance by taxation form

Progressive tax scale (12%/32%)

• Rate: 9% of income
• Minimum: PLN 432.54/month (from February)
• Not deductible from tax base
• Relevant for low-income months and Startup Relief period

Flat tax (19%)

• Rate: 4.9% of income
• Minimum: PLN 432.54/month (from February)
• Deductible up to PLN 14,100/year from income
• At PLN 20,000/month income, the deduction covers almost all of the annual health contribution

Lump-sum tax

• Flat-rate amounts based on annual revenue brackets
• 50% deductible from revenue
• Most predictable -- you know the exact amount at the start of the year

January vs February

The difference stems from the fact that January 2026 contributions are still calculated based on 2025 minimum wage (PLN 4,666). From February, the new minimum wage (PLN 4,806) applies.

• January minimum: PLN 314.96 (9% of PLN 3,499.56)
• February+ minimum: PLN 432.54 (9% of PLN 4,806)

Practical implications

For most IT freelancers on lump-sum tax invoicing PLN 15,000-30,000/month:

• You'll be in the PLN 60,001-300,000 bracket
• Monthly health contribution: PLN 830.58
• Monthly deduction from revenue: PLN 415.29

Calculate your exact health insurance contribution:

• Health insurance calculator
• Lump-sum tax calculator