Lump sum for medical services in Poland in 2026
14% lump sum for healthcare services in Poland: doctor, physiotherapist and other professions. PKWiU, VAT, costs and health insurance premium in 2026.
Revenues from the provision of health care services classified in section PKWiU 86 are subject to a lump sum of 14%. This is a rule based on the classification of the service, not just the name of the profession.
A doctor, physiotherapist, psychologist or dietitian may also perform activities outside section 86. Product sales, training, rental, expert opinions and aesthetic services require a separate assessment.
PKWiU, not PKD
Codes ending with a letter, such as 86.21.Z or 86.90.E, are PKD codes, not PKWiU codes. PKD describes activities entered in CEIDG. The lump sum rate is determined according to the service actually performed and its PKWiU.
In one JDG, you can generate revenues subject to different rates. Then the records of revenues must enable their separation.
What does 14% include
Article 12 of the Act on the flat-rate fee indicates 14% for health care services - PKWiU, section 86. These may include, among others, appropriately classified medical, dental, physiotherapy or nursing services.
However, you should not promise 14% to every medical professional. What matters is the service shown in the contract, invoice and in practice.
When a lump sum payment can be profitable
The lump sum is calculated based on revenue and does not include the costs of the office, equipment, staff, insurance or travel. It may be attractive at low cost, but in a high-cost practice, scale or linear may yield a lower total load.
The comparison must include:
- PIT,
- health insurance premium,
- social contributions,
- actual costs,
- other income, for example a full-time job,
- joint settlement and discounts available on a scale.
Simplified example
Revenue of PLN 400,000 subject to a rate of 14% means PLN 56,000 as a lump sum before allowable deductions. If costs are PLN 150,000, the revenue for scale or linear is PLN 250,000.
It is not enough to compare PLN 56,000 with 19% of income. Flat-rate and linear health insurance contributions are calculated differently, and the scale has thresholds and a tax-free amount.
Etat and JDG
Full-time employment does not exclude the lump sum in JDG. However, it is necessary to check the prohibition of providing, as part of the business activity, to the current or former employer, services corresponding to activities performed on a full-time basis in the current or previous year. Breach of the condition may mean the loss of a lump sum from the date of obtaining such income.
Full-time employment does not automatically abolish health insurance contributions from JDG. The contribution may be due for both purposes.
VAT: what matters is the medical purpose and the service provider
Exemption from Art. 43 section 1 points 18-19 of the VAT Act does not automatically cover everything issued by a doctor, physiotherapist or psychologist.
Need to check:
- whether the service serves to prevent, maintain, save, restore or improve health,
- whether it is provided by an entity or person specified in the Act,
- whether it is an activity with another dominant purpose.
Services for purely aesthetic purposes, opinions prepared solely for legal or insurance purposes, or the sale of products may be subject to VAT.
Occupational medicineIt is incorrect to assume that an occupational medicine examination for a company always has 23% VAT just because the purchaser is the employer. What matters is the purpose of a specific benefit. Research aimed at preventing and protecting an employee's health may meet the conditions for dismissal; other expertise must be assessed separately.
Psychologist and psychotherapy
The exemption depends on the health purpose and the status of the person providing the service. A development workshop, coaching or an opinion that does not have a therapeutic purpose does not become exempt medical care simply because of the education of the instructor.
Lump-sum health insurance premium
In 2026, monthly lump-sum health contribution levels depend on annual income:
- up to PLN 60,000 - PLN 498.35,
- over PLN 60,000 up to PLN 300,000 - PLN 830.58,
- over PLN 300,000 - PLN 1,495.04.
Once the threshold is exceeded, the higher amount is due for all months of the year, which is settled in the annual settlement of the contribution.
Sources
Do you need to compare the form of taxation?
Oxyok provides accounting for Polish medical JDGs - from PLN 49 + VAT per month.
Write to Paweł or see Oxyok accounting.
The material is of a general nature. The PKWiU classification and VAT exemption must be determined for the actual service.