Poland healthcare and dental services: Economic trends

A report by Deloitte and UNHCR reveals a significant disparity in healthcare spending within Poland. In 2025, the National Health Fund (NFZ) spent an average of 694 PLN on treating a Ukrainian citizen, compared to 4,640 PLN for an average Polish citizen. Despite this difference, health insurance contributions from Ukrainian residents generated a 2.8 billion PLN surplus for the NFZ in 2025, an increase from the 1.2 billion PLN surplus recorded in 2022.

Separately, there is a growing trend of Polish citizens traveling to Ukraine for dental tourism due to lower costs. Dental procedures in Ukraine, such as fillings and implants, are significantly cheaper than in Poland. For example, fillings in Ukraine can cost between 50–70 PLN, whereas in Poland they typically range from 150 to 300 PLN. Implants in Ukraine are priced at approximately 1,000 PLN, compared to at least 2,500 PLN in Poland.