Health Contribution Calculator for Lump-Sum (Ryczałt) 2026

Under the Polish lump-sum (ryczałt) regime the health contribution is fixed and depends on annual revenue, not income. Three tiers apply: up to PLN 60,000 the base is 60% of the average salary, from PLN 60,000 to 300,000 it is 100%, and above PLN 300,000 it is 180%. The contribution is 9% of the chosen base.

With annual revenue up to PLN 60,000 the base is 60% of the average salary. In 2026 the average salary (Q4 2025, GUS) is PLN 9,228.64, so the base is PLN 5,537.18 and the monthly contribution is 9% × 5,537.18 = PLN 498.35, or PLN 5,980.20 per year.

In the second tier the base is 100% of the average salary (PLN 9,228.64 in 2026). The monthly contribution is then 9% × 9,228.64 = PLN 830.58, or PLN 9,966.96 per year. This is the most common tier for sole traders on the lump-sum regime.

With revenue above PLN 300,000 the base is 180% of the average salary, i.e. PLN 16,611.55. The monthly contribution is 9% × 16,611.55 = PLN 1,495.04, or PLN 17,940.48 per year. This is the highest tier for lump-sum taxpayers.

Yes. The base of the lump-sum health contribution is tied to the average monthly salary in the enterprise sector in the fourth quarter of the previous year, announced by GUS. For 2026 the calculator uses PLN 9,228.64 (Q4 2025 average salary including profit distributions, GUS announcement of 22 Jan 2026).

Lump-sum taxpayers may deduct 50% of paid health contributions from revenue, within a statutory annual limit. This is not a full deduction — confirm the detailed rules and limits with an accountant or in the regulations for the given year.

The tier is set on cumulative business revenue from the start of the year. Once a tier is exceeded, the contribution base changes for the following months. In practice the contribution for a given month is set according to revenue earned so far that year.

Not necessarily. If revenue crosses the next tier during the year, the base and contribution rise. You can also settle the contribution monthly on current revenue or use the previous year revenue — the chosen settlement method affects the monthly amounts.

As a rule yes — a lump-sum entrepreneur is covered by health insurance and pays the contribution by revenue tier. Exceptions apply, for example to people who hold another title to health insurance, where the rules may differ, so it is worth consulting ZUS.

No. The calculator gives an indicative lump-sum health contribution for 2026 based on the revenue tiers and the assumed average salary. The final amount follows from current GUS figures and regulations. Before filing the DRA declaration confirm the figures with an accountant or with ZUS.