Health contribution deduction – higher limit

Health contribution deduction – higher limit

2024 brings changes in the topic of “deduction of health insurance contributions”. Our deduction limit is increasing. It applies to taxpayers who chose a flat rate as a form of PIT settlement. They can no longer include PLN 10,200 but PLN 11,600 as tax-deductible costs or deduct it from their income.

We have already written about the method of settling this limit:

The change is, of course, positive, but it will only be beneficial for those taxpayers who pay high health insurance premiums.


If you have any questions about choosing the appropriate form of taxation, please visit www.outsourced.pl.

dr Piotr Sekulski

Doctor of Law (Jagiellonian University), author of numerous publications and scientific presentations. He collaborated with the universities of Buffalo (USA), Salzburg (Austria) and Heidelberg (Germany). As an expert on tax regulations at the Adam Smith Research Centre he participated in the preparation and evaluation of the regulations concerning entrepreneurs (e.g. e-meetings of shareholders). He gained professional experience in reputable tax advisory companies.

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