The IKZE contribution limit in 2027 will rise to 12,039.6 zlotys

Employees and entrepreneurs will be able to deduct more from their tax base next year. The limit for business owners is rising by a larger amount because it is calculated using a higher multiplier.

From January 1, 2027, up to 12,039.6 zlotys a year may be paid into an IKZE (Indywidualne Konto Zabezpieczenia Emerytalnego, a voluntary retirement savings account with an income tax relief). People running non-agricultural business activity will be able to pay in up to 18,059.4 zlotys. The amounts were given in an announcement by the minister of family, labour and social policy dated October 27, 2026, which was reported on Monday, November 2 by pulsHR.pl (opens in a new tab). The same figures are also reported by, among others, Forsal.pl and Bankier.pl.

In 2026, the limits are 11,304 zlotys and 16,956 zlotys. The increase is therefore 735.60 zlotys for individuals such as employees and contractors, and 1,103.40 zlotys for entrepreneurs. The new amounts will apply to all contributions made in 2027.

The difference between the limits results from the multipliers. According to calculations by financial websites, the basis is the forecast average monthly salary from the draft 2027 budget, which is 10,033 zlotys. The general limit is 1.2 times that amount, and the limit for business owners is 1.8 times. For comparison, the limit for an IKE (Indywidualne Konto Emerytalne, a separate product without a tax deduction) is to amount to 30,099 zlotys in 2027.

Contributions to an IKZE are deducted from the tax base in the annual PIT return. The amount of the relief depends on the form of taxation and the tax rate, so it will be different for an entrepreneur on the flat tax than for an employee taxed according to the scale.

More and more people are using the accounts. According to KNF (Komisja Nadzoru Finansowego, the Polish Financial Supervision Authority) data, at the end of 2025 there were nearly 770 thousand IKZE accounts, 29.8 percent more than a year earlier, with savings of 18.18 billion zlotys. At the end of June 2026, there were 847.1 thousand, and the accumulated funds exceeded 21.85 billion zlotys.

For people planning contributions for 2027, this means a higher upper deduction cap. Decisions regarding your own finances and taxes are worth consulting with an adviser.