Health Contribution on Lump Sum Tax (Ryczałt) 2026 — How Much You Pay and How to Calculate It

The health contribution on lump sum tax (ryczałt) is a cost that surprises many entrepreneurs. Unlike the tax scale (progressive) or flat tax 19% — where it's calculated as a percentage of income — on lump sum tax (ryczałt) it depends solely on revenue, not on how much you earn after deducting costs.

In 2026, three health contribution brackets apply to lump sum tax (ryczałt). If you don't know which one you're in — this guide will clear up all your doubts.

Three Health Contribution Brackets on Lump Sum Tax (Ryczałt) (2026)

Since July 1, 2022, the health contribution on lump sum tax (ryczałt) is fixed within each bracket — it doesn't depend on the exact revenue amount, only on which range you fall into.

Bracket 1: Revenue up to 60,000 zł annually

• Monthly: 461.66 zł (9% of the minimum wage 4,806 zł ÷ 12... in simplified terms)
• Annually: 5,540 zł
• For whom: beginning entrepreneurs, businesses with low revenue, those on the start-up relief or reduced social security (ZUS)

Bracket 2: Revenue 60,000 zł – 300,000 zł annually

• Monthly: 699.11 zł
• Annually: 8,389 zł
• For whom: most small and medium sole proprietorships (JDG) on lump sum tax (ryczałt)

Bracket 3: Revenue above 300,000 zł annually

• Monthly: 1,258.39 zł
• Annually: 15,101 zł
• For whom: entrepreneurs with high revenue who chose lump sum tax (ryczałt)

How to Determine Which Bracket You're In

The revenue counted toward the bracket is the revenue recorded in your lump sum tax (ryczałt) register for a given tax year. Not reduced by anything — simply the sum of revenue from your register.

Important: You determine the bracket at the beginning of the tax year, based on a forecast. If you cross a bracket during the year, you pay the difference in your annual PIT-28 return.

Example 1: Katarzyna, consulting (lump sum tax [ryczałt] 8.5%)

Katarzyna runs a sole proprietorship (JDG) in business consulting. Her annual revenue is 85,000 zł.

• Bracket: 60,000 – 300,000 zł → 699.11 zł/month
• Annual health contribution: 8,389 zł
• Lump sum tax (ryczałt) (8.5%): 7,225 zł
• Total tax + health contribution: 15,614 zł annually

Example 2: Marek, IT (lump sum tax [ryczałt] 8.5%)

Marek does freelance programming. Annual revenue: 55,000 zł.

• Bracket: up to 60,000 zł → 461.66 zł/month
• Annual health contribution: 5,540 zł
• Lump sum tax (ryczałt) (8.5%): 4,675 zł
• Total: 10,215 zł annually

If Marek earned 62,000 zł (only 7,000 zł more), he would jump into the second bracket:

• Annual health contribution: 8,389 zł (+2,849 zł)
• Lump sum tax (ryczałt): 5,270 zł (+595 zł)
• Total: 13,659 zł (+3,444 zł)

Those 7,000 zł in additional revenue cost him 3,444 zł more in taxes and contributions. Worth knowing when planning.

Health Contribution vs Start-Up Relief and Reduced Social Security (ZUS)

The health contribution is mandatory at every stage — including the first 6 months (start-up relief) and the following 24 months (preferential reduced social security [ZUS]). It doesn't depend on the social security (ZUS) stage, only on the tax form and revenue.

This is the most common misunderstanding: entrepreneurs think "contribution holidays" means zero social security (ZUS). No — the zero applies only to social contributions (retirement, disability, sickness). You always pay the health contribution.

Can the Health Contribution Be Deducted from Tax?

On lump sum tax (ryczałt): no. The health contribution on lump sum tax (ryczałt) is a cost that cannot be deducted from revenue or from tax. It's simply an amount you must pay.

This is a significant difference from the tax scale (progressive), where 7.75% of the 9% health contribution is deducted from tax (the so-called reducing amount).

What If My Revenue Is Near a Bracket Boundary?

If you're approaching 60,000 zł or 300,000 zł annually, you have a few options:

1. Plan your revenue — if you can issue an invoice in January of the following year instead of December, you'll stay in a lower bracket.
2. Consider changing your tax form — with high revenue on lump sum tax (ryczałt), flat tax 19% may be cheaper if you have costs.
3. Consult an accountant — bracket boundaries are sharp with no smooth transition.

Health Contribution: Lump Sum Tax (Ryczałt) vs Tax Scale vs Flat Tax — Comparison

| Form | Base | Rate | Min/max | |-------|----------|--------|----------| | Lump sum tax (ryczałt) (Bracket 1) | Revenue up to 60k | Fixed | 461.66 zł/month | | Lump sum tax (ryczałt) (Bracket 2) | Revenue 60k–300k | Fixed | 699.11 zł/month | | Lump sum tax (ryczałt) (Bracket 3) | Revenue above 300k | Fixed | 1,258.39 zł/month | | Tax scale (progressive) | Income | 9% | min. 381.78 zł/month | | Flat tax 19% | Income | 4.9% | max. 14,100 zł/year |

Key difference: on the tax scale (progressive) and flat tax 19%, income is counted (revenue minus costs). On lump sum tax (ryczałt) — revenue (without deducting costs). That's why with high costs, lump sum tax (ryczałt) loses its appeal.

Frequently Asked Questions

Does the health contribution on lump sum tax (ryczałt) depend on social security (ZUS)?

No. The health contribution is independent of the social security (ZUS) stage (start-up relief, reduced ZUS, full ZUS). It depends on the tax form and revenue.

Can I change brackets during the year?

No. You set the bracket at the beginning of the year based on projected revenue. If actual revenue turns out higher, you pay the difference in PIT-28.

Do I pay the health contribution during start-up relief on lump sum tax (ryczałt)?

Yes. The health contribution is mandatory from the first month of business, regardless of the tax form.