Entrepreneurs opting for the nineteen percent flat tax rate pay a reduced health insurance contribution of four point nine percent of their income.

For business owners who prefer the predictability of a flat nineteen percent income tax, Poland offers a lower health insurance rate. Instead of the standard nine percent, these entrepreneurs pay four point nine percent of their actual net business profits. This rate helps high earners who do not want to be pushed into the thirty-two percent progressive tax bracket, though they still face a minimum monthly contribution regardless of their monthly earnings.