What Can Be Deducted from Revenue Under Lump-Sum Tax in Poland in 2026

Lump-sum tax does not allow ordinary business costs to be deducted, but it provides a catalogue of deductions from revenue. The most common are the business owner's own social insurance contributions, 50% of the paid health contribution and IKZE contributions.

Social insurance contributions

Social insurance contributions paid for the business owner may be deducted from revenue if they:

• have not been recognized as costs or deducted in another return,
• relate to the correct source,
• have actually been paid.

Under lump-sum tax, contributions financed by the business owner as payer for employees or contractors are not deducted in this way. Salaries and employer contributions are business expenses, but they do not reduce revenue subject to lump-sum tax.

Health contribution

A lump-sum taxpayer can deduct from revenue 50% of paid health contributions relating to activity taxed under the lump-sum scheme.

In 2026, the monthly contributions for full months are:

• 498,35 zł for revenue up to 60 000 zł,
• 830,58 zł for revenue above 60 000 zł and up to 300 000 zł,
• 1 495,04 zł for revenue above 300 000 zł.

The deduction is not the full annual contribution. If the lowest threshold applies throughout the year, the paid contribution is 5 980,20 zł and the maximum deduction on this account is 2 990,10 zł.

After a threshold is exceeded, the annual settlement may require an additional contribution for earlier months. Amounts actually paid in a given year are deducted, taking account of the settlement rules and any refunds.

IKZE

A person running a business can contribute to IKZE in 2026 up to 16 956 zł. A lump-sum taxpayer deducts the contribution from revenue in PIT-28, up to the limit and the available revenue.

There is no lower IKZE limit merely because the business owner chose lump-sum tax.

Other possible deductions

After meeting the conditions, the following may be included, among other things:

• donations covered by statutory relief,
• rehabilitation relief,
• internet relief — up to 760 zł and only for two consecutive years if it has not been used before,
• thermal modernization relief — up to 53 000 zł per taxpayer,
• historic monument relief to the extent still provided for by law,
• certain losses from previous years, if they may be settled against this source.

Each deduction has its own conditions and documentation requirements. The expense alone is not enough.

What you cannot deduct

Ordinary business costs cannot be subtracted from revenue under lump-sum tax, including:

• fuel and a car,
• leasing,
• equipment and software,
• premises and telephone,
• salaries,
• contributions financed by the employer,
• subcontractor services.

Child relief reduces tax on income taxed under the tax scale. It does not reduce the lump-sum tax itself reported in PIT-28.

Example

A business owner has 200 000 zł of revenue taxed at 8,5% and has paid:

• own social insurance contributions: 12 000 zł,
• health contribution at the middle threshold: 9 966,96 zł,
• IKZE: 16 956 zł.

The deductions are:

• 12 000 zł of social insurance contributions,
• 4 983,48 zł, or 50% of the health contribution,
• 16 956 zł of IKZE contributions,
• 33 939,48 zł in total.

Revenue after these deductions is 166 060,52 zł. With a single 8,5% rate, lump-sum tax before other settlements is 14 115,14 zł.

If several lump-sum rates apply, the deductions must be allocated proportionally in accordance with the regulations.

Sources

• Podatki.gov.pl — lump-sum tax and deductions
• Podatki.gov.pl — IKZE
• Lump-Sum Tax Act — ELI

Need help settling deductions?

Oxyok maintains revenue records and prepares PIT-28 returns — from 49 zł + VAT per month.

Email Paweł or see Oxyok accounting.

This material is general in nature. The right to a deduction depends on the source, payment and documentation.