Health care contributions rates for self-employed persons

Overview of contribution rates and minimum/maximum contributions for self-employed persons 2026

	Health insurance with sickness benefit entitlement	Health insurance without sickness benefit entitlement	Long-term care insurance without supplement	Long-term care insurance with supplement
Contribution rates	17.29%*	16.69%*	3.6%**	4.2%***
Monthly income subject to contributions	Monthly contributions****	Monthly contributions****	Monthly contributions****	Monthly contributions****
Maximum 5,812.50 €	1004.99 €	970.11 €	209.25 €	244.13 €
Minimum 1,318.33 €	227.94 €	220.03 €	47.46 €	55.37 €

^{* Including TK supplementary contribution of}^2.69^{per cent (}²⁰²⁶⁾
^{** This contribution rate may be reduced still further if you have more than one child. Further information on}^{long-term care insurance contributions}
^{*** The}^0.6^{per cent long-term care insurance supplement is paid by persons aged 23 and over who have no children.}
^{**** Calculation provided for by law: the contributions levied at the general contribution rate (}^14.6^{per cent) or reduced contribution rate (}^14.0^{per cent) are calculated separately from those calculated at TK's supplementary contribution rate (}^2.69^{per cent). The sum of both partial contributions is shown in the table.}