Health Insurance Minimum Rises for Entrepreneurs; New Tiered Brackets Take Effect
From February 2026, health insurance for self-employed individuals shifted to a tiered system. Entrepreneurs earning below 60,000 zloty annually pay 498.35 zloty per month (or 830.58 zloty if income exceeds 60,000 zloty). The old variable 9% bracket is gone.
The New System
Poland overhauled health insurance (składka zdrowotna) for self-employed entrepreneurs starting February 1, 2026. Instead of calculating 9% of income on the tax scale or 4.9% under flat tax, most now pay according to three income thresholds tied to annual revenue:
- Tier 1 (Ryczałt): 498.35 zloty/month for annual revenue under 60,000 zloty
- Tier 2 (Ryczałt): 830.58 zloty/month once annual revenue exceeds 60,000 zloty
- Tier 3 (Ryczałt): 1,495 zloty/month for revenue over 300,000 zloty
Entrepreneurs on the standard tax scale (skala podatkowa) or flat tax (podatek liniowy) still calculate health insurance as 9% or 4.9% of income respectively, but with a minimum floor of 432.54 zloty per month (9% of the minimum wage of 4,806 zloty).
What Businesses and Freelancers Must Know
The shift means many micro-entrepreneurs actually pay a lower minimum amount than before—good news for those with minimal income—but the boundaries have shifted significantly. Crucially, you can now deduct only 50% of health insurance from revenue if you use the flat-rate (ryczałt) system; deductions from the tax itself have been largely eliminated for most forms except the tax scale.
Practical Impact for Expat Entrepreneurs
If you operate a B2B, JDG, or freelance activity in Poland, run your annual revenue forecast now. If you expect to stay below 60,000 zloty, your health contribution is locked at 498.35 zloty monthly—potentially saving you money compared to the old sliding scale. Once you cross 60,000 zloty, you'll move to the next tier. Keep meticulous income records because the thresholds are based on gross revenue from January 1, and any miscalculation can trigger a surprise adjustment at year-end. Consult a tax accountant if your income is volatile or you operate multiple businesses.
Sources
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