The government is preparing changes to the health contribution rules for entrepreneurs, to take effect in two stages – starting in January 2025 and January 2026. The reform includes lowering the burden for low-income entrepreneurs, simplifying the rules for accounting for contributions, and excluding income from the sale of fixed assets from the contribution base.
Changes from 2025 – lower minimum health premiums
As of January 1, 2025, the minimum health contribution assessment base will be reduced to 75% of the minimum wage (instead of the previous 100%). In practice, this means that the health contribution will be 9% on this base, saving about PLN 105 per month for those taxed on the tax scale, flat tax and tax card.
An equally important change is the exclusion of proceeds from the sale of fixed assets (e.g. real estate, machinery) from the health contribution base. This will ensure that entrepreneurs will not be burdened with additional costs for one-time sales of company assets.
Changes from 2026 – new rules for all forms of taxation
Starting in January 2026, the health premium reform will introduce differential rates for entrepreneurs depending on their income or revenue.
Entrepreneurs on the tax scale and flat tax:
Entrepreneurs on a lump sum of registered income:
Starting in 2026, the ability to deduct health premiums paid from income tax or income will disappear. This means a higher tax burden for some groups of entrepreneurs, especially those on flat tax and lump sum.
Summary
The changes are expected to benefit primarily low-income entrepreneurs, but may entail higher costs for companies with high revenues or income. The reform is supposed to simplify the billing system, but the elimination of tax credits for health premiums raises questions about its actual benefit for all entrepreneurs.
Our support
Check out what services we offer or contact us directly. We are here to make it easier for you to run your business.
We help you navigate the complex world of taxation.
