IKP for a Sole Proprietorship in Poland in 2026 — Does an Individual Tax Account Exist?

There is no IKP tax product for a sole proprietorship in Poland. We explain the difference between the Online Patient Account, IKZE, IKE, the e-Tax Office and the tax micro-account.

The Polish tax system has no product for business owners called an “Individual Tax Account” and no IKP relief. The abbreviation IKP primarily means the Online Patient Account.

If you are looking for a retirement account with a PIT deduction, you probably mean IKZE. If you want to check taxes and settlements, you use the e-Tax Office and the tax micro-account.

IKP — Online Patient Account

IKP is used to manage health data and services, including e-prescriptions, e-referrals and treatment history. It is not a savings account or a tax relief for a sole proprietorship.

IKZE — contribution deduction

IKZE is a voluntary retirement account. In 2026, a business owner can contribute up to 16 956 zł and — up to the available tax base — deduct the contribution:

from income under the tax scale,
from income under flat tax,
from revenue under lump-sum tax.

A preferential withdrawal after reaching the age of 65 and making contributions in at least 5 calendar years is subject to 10% lump-sum PIT. An early refund does not carry a fixed “30% penalty”; as a rule, it is taxed under the tax scale.

IKE — rules different from IKZE

IKE does not provide a current PIT deduction for contributions. Its benefit may be an exemption from capital gains tax when funds are withdrawn after the statutory conditions have been met.

The names IKE, IKZE and IKP should not be used interchangeably.

Tax micro-account

The tax micro-account is an individual number used to pay, among other things, PIT, CIT and VAT. It does not hold savings and provides no deduction. The number is generated using a PESEL or NIP.

e-Tax Office

The e-Tax Office allows users to check selected settlements, submit letters and use tax administration services. It is a portal, not an investment instrument.

Most common mistakes

“IKP provides a tax deduction” — it does not.
“IKP is a retirement account” — it is not; the retirement accounts are IKE and IKZE.
“A lump-sum taxpayer cannot deduct IKZE” — the taxpayer deducts the contribution from revenue if the conditions are met.
“An early IKZE refund always costs 30%” — as a rule, a refund is settled under the tax scale.
“The tax micro-account is an account for any business payments” — it is used only for specified tax liabilities.

Sources

Need to put your sole proprietorship's tax settlements in order?

Oxyok provides accounting for sole proprietorships — from 49 zł + VAT per month.

Email Paweł or see Oxyok accounting.

This material is for information purposes. IKP, IKZE, IKE, the tax micro-account and the e-Tax Office have separate functions.