What You Can Deduct from Revenue on Lump-Sum Tax in Poland 2026
Deductions from revenue on lump-sum tax (ryczałt) in Poland 2026. ZUS, IKZE, donations, losses, tax reliefs. Complete guide.
On lump-sum tax (ryczałt), you cannot deduct business costs. But you can deduct a few things from revenue — and this can significantly reduce your tax.
In this guide, I explain what can be deducted from revenue on lump-sum tax in 2026.
Lump-sum tax (ryczałt) — what you CAN and CANNOT deduct
Under lump-sum tax you pay tax on revenue, but some deductions are still available. Check the full list for 2026 — social ZUS, IKZE, donations, losses, and the key exception: the health contribution.
You CAN deduct
These amounts are subtracted from revenue before the lump-sum tax is calculated:
- ✓Social ZUS contributions (retirement, disability, accident) — ~21,459 zł/year
- ✓IKZE — individual retirement security account (up to annual limit)
- ✓Donations to charitable, scientific, religious causes — up to 6% of annual revenue
- ✓Employee salaries (gross) and ZUS contributions paid for them
- ✓Health insurance contributions — only up to 50% (see note below)
You CANNOT deduct
These costs do not reduce revenue under lump-sum tax — the tax is calculated on the full amount:
- ✕Operating costs: office, rent, internet, utilities
- ✕Car: leasing, fuel, maintenance, insurance
- ✕Equipment: computers, phones, office furniture, depreciation
- ✕Marketing: Google Ads, Facebook Ads, SEO, website
- ✕Travel costs: hotels, business trips, flights
Note — 50% health contribution: Until the end of 2021 you could deduct 50% of the paid health contribution. Since 2022 (Polish Deal) the health contribution under lump-sum tax is mandatory but NOT deductible from revenue. The historical 50% deduction applies only to outstanding settlements for 2021 and earlier years.
Key rule: Lump-sum tax is profitable when your costs are low relative to revenue (IT services, consulting, freelancing). If you have high fixed costs (office, car, employees), the tax scale or flat tax 19% may be cheaper. Lump-sum tax does NOT allow loss carry-forward to subsequent years.
Not sure if lump-sum tax is profitable for you?
Let's check →Values based on the Lump-Sum Income Tax Act and the Social Insurance System Act (as of 2026). IKZE limit 2026: 11,672.26 zł. Donation limit: art. 6 sec. 1 pt. 5 of the Business Activity Act. Health contribution under lump-sum tax: 5,540 zł / 9,082 zł / 15,101 zł (3 revenue tiers) — non-deductible since 2022. Consult your accountant before deciding.
What can you deduct from revenue on lump-sum tax?
On lump-sum tax, you deduct from revenue (Art. 6 sec. 1 of the Act on lump-sum income tax):
1. Social insurance (ZUS) contributions
- Mandatory social contributions (retirement, disability, accident)
- Voluntary social contributions (if you pay them)
- Relief "Ulga na start" — no social contributions, so nothing to deduct
- Reduced ZUS — you deduct the amount of social contributions paid
2. Health insurance contribution (partially)
- On lump-sum tax, you deduct 50% of the paid health insurance contribution from revenue
- The remainder (7.75%) — you do not deduct
3. IKZE (Individual Retirement Security Account)
- IKZE contributions — you deduct from revenue
- Contribution limit: 9,388.80 zł (2026)
- Benefit: reduces revenue, thus reduces lump-sum tax
4. Donations
- For charitable purposes (public benefit organizations) — up to 6% of income
- For religious purposes — up to 6% of income
- Blood donation — up to the equivalent of 1 liter of blood
5. Losses from previous years
- Loss from business activity from previous years — you deduct from revenue
- Limit: 50% of the loss per year (over 5 consecutive years)
- Condition: the loss must be documented in the PIT from the loss year
6. Child relief
- On lump-sum tax, you deduct the child relief from the lump-sum tax amount (not from revenue)
- Limit: 92.67 zł per month for the first child, 1,111.04 zł per month for the second and subsequent children
7. New business (Ulga na start relief)
- You do not deduct — Ulga na start means no social insurance (ZUS) contributions
- But you can deduct voluntary social contributions
What CANNOT be deducted on lump-sum tax?
- Business costs (materials, equipment, rent)
- Depreciation of fixed assets
- Employee salary costs
- VAT (unless you are a VAT taxpayer)
- Fuel, leasing, utilities
How to calculate deductions — example
Data:
- Lump-sum revenue at 8.5%: 200,000 zł
- Social ZUS contributions (reduced ZUS): 4,512 zł/year
- Health insurance contribution: 461.66 × 12 = 5,539.92 zł/year
- IKZE contribution: 9,388.80 zł
Lump-sum calculation:
- Initial revenue: 200,000 zł
- Deductions from revenue:
- Social ZUS: 4,512 zł
- 50% of health contribution: 2,769.96 zł
- IKZE: 9,388.80 zł
- Total deductions: 16,670.76 zł
- Revenue after deductions: 200,000 − 16,670.76 = 183,329.24 zł
- Lump-sum 8.5%: 183,329.24 × 8.5% = 15,582.99 zł
- Deductions from lump-sum tax: child relief (if applicable)
- Paid advances: you subtract
Without deductions: 200,000 × 8.5% = 17,000 zł With deductions: 15,582.99 zł Savings: 1,417 zł
FAQ
Can I deduct material costs on lump-sum tax?
No. On lump-sum tax, you do not deduct business costs — only ZUS, IKZE, donations, losses.
Can I deduct 100% of the health insurance contribution?
No. On lump-sum tax, you can only deduct 50% of the paid health insurance contribution from revenue.
Is IKZE worthwhile on lump-sum tax?
Yes. An IKZE contribution reduces revenue, so lump-sum tax is lower. Plus savings for future retirement.
Can I deduct a loss from flat tax?
No. A loss from another taxation form does not carry over to lump-sum tax. The loss must be from lump-sum tax.
Need help?
I provide lump-sum tax accounting — deductions, IKZE, donations, losses, PIT-28. From 49 zł + VAT per month.
Reply to [email protected] or visit oxyok.com/pl.
Note: On lump-sum tax you can deduct: social ZUS, 50% of health contribution, IKZE, donations, losses. You cannot deduct business costs. Consult an accountant before making a decision.
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