Higher Health Insurance Contributions for Entrepreneurs in 2026

Paweł Gorzelec
25 minutes ago
2 min read

Starting 1 January 2026, entrepreneurs in Poland will face a significant increase in the minimum health insurance contribution. The monthly amount will rise by PLN 117.58, which will noticeably impact those with low or no income.

Why is the contribution increasing?

In 2025, the minimum health contribution was calculated based on 75% of the minimum wage, resulting in a payment of PLN 314.96 per month.

From 2026, the rules return to the pre-2025 framework, meaning the minimum contribution base will be set at 100% of the minimum wage, which will increase to PLN 4,806. As a result, the minimum contribution will rise to:PLN 432.54 per month (PLN 4,806 × 9%).

Contribution rates remain unchanged

The percentage rate will still depend on the taxation form:

General rules (tax scale) – 9% of income, minimum PLN 432.54.
Linear tax – 4.9% of income, also minimum PLN 432.54.

Health contributions under the lump-sum tax

For entrepreneurs taxed with the lump-sum method, the basis for the minimum contribution equals 60% of the average salary in the enterprise sector in Q4 2025. GUS will publish the figure in January 2026.

Health contribution deductions — still available

A planned amendment eliminating the deduction of the health contribution was not signed into law, meaning that taxpayers may continue to deduct part of the contribution in 2026.

Linear tax: deductible amount (limit for 2026 will be announced; in 2025 it was PLN 12,900). It may be deducted:
- from income, or
- as a tax-deductible cost — often more beneficial.
Lump-sum taxpayers: may deduct 50% of the paid contribution from revenue.

Who will feel the increase the most?

The changes will primarily impact micro-entrepreneurs who pay the lowest possible monthly contribution. A yearly increase of PLN 1,410.96 will be particularly burdensome for businesses operating with minimal margins.