A solidarity levy - who has to pay it


The solidarity levy is intended to be aimed at people with the highest income. The act on personal income tax specifies in what situations, who and in what amount is obliged to pay the additional liability. If reading the legal act is a challenge for you, you will find the answers to all questions related to the solidarity levy in the text below.

The essence of the solidarity levy

On January 1, 2019, Art. 30h. According to it, natural persons who obtained income in the amount exceeding PLN 1,000,000 in a tax year are obliged to pay the above-mentioned solidarity levy for the tax year in the amount of 4% of the surplus over this amount. The income from the solidarity levy is the income of the fund for social, professional or health support for disabled people, established on the basis of the Act on the Solidarity Support Fund for Disabled People.

Who is obliged to pay the solidarity levy

Natural persons with an income exceeding PLN 1,000,000 for the following titles are obliged to pay a solidarity levy:

  • art. 27 (income taxed according to the tax scale, including income from work, business activity, old-age and disability pensions, remuneration from contracts of mandate and for specific work, copyright, etc.),

  • art. 30b (income from the sale of securities or derivative financial instruments for consideration, from the sale of shares and stocks against payment and from the acquisition of shares and stocks for in-kind contribution),

  • art. 30c (income from economic activity or special departments of agricultural production obtained if the flat rate of 19% is chosen),

  • art. 30f (income of the controlled foreign company).

It should be emphasized that both income from private rental settled within the tax scale and income earned abroad, including employment contracts or pensions, constitute the basis for calculating the solidarity levy. When determining the amount of the basis for calculating the solidarity levy, income earned abroad, exempt from tax on the basis of double taxation agreements or other international agreements referred to in art. 27 sec. 8 of the Personal Income Tax Act (the so-called exclusion method). "Foreign" taxpayers, subject to limited tax liability in Poland, are also required to pay a solidarity levy, provided that their income exceeds PLN 1,000,000.

Example 1.

Mr. Adam plans to generate income from business activity in the amount of PLN 900,000 on general principles. His income from the employment contract will be PLN 50,000. Moreover, Mr. Adam is a partner of a general partnership, the income of which will amount to PLN 80,000 per person. Assuming the simplification that we do not take into account the deductions available when determining the basis for calculating the solidarity levy, Mr. Adam's income for 2019 will amount to PLN 1,030,000.

Consequently, the basis for calculating the solidarity levy will be PLN 30,000. Mr. Adam will be obliged to pay a solidarity levy in the amount of PLN 1,200 (PLN 30,000 x 4%) by April 30, 2020. Mr. Adam is considering a joint settlement with his spouse for 2019. His wife will not achieve any income. Despite the joint settlement, Mr. Adam will still be required to pay a solidarity levy.

In the case of joint taxpayers' settlements, the term "income" is used to calculate the solidarity levy. The fact of joint settlement with a spouse or a single-raised child does not result in the right to show half of the income as the basis for calculating the solidarity levy. On the other hand, persons running a business, taxed with a tax card and a flat-rate income tax, are excluded from the circle of entities obliged to pay a solidarity levy.

Example 2.

Mr. Adam's friend runs a business. In 2019, it decided that it would be taxed with a lump sum on recorded revenues (it meets the conditions for applying taxation in this form). Mr. Adam's colleague estimates that his income will oscillate or slightly exceed PLN 1,000,000. Let us remind you that the lump sum on recorded revenues can be paid by taxpayers whose revenues do not exceed EUR 250,000 (in 2019 it is equivalent to PLN 1,069,875). Income obtained by a colleague of Mr. Adam from non-agricultural business activities subject to taxation in the form of a lump sum on recorded income will not be subject to the obligation to pay a solidarity levy.

Determining the income for the tribute

When determining the income limit to determine the amount of the solidarity levy, the income to be disclosed in the annual tax calculation is taken into account in:

  • PIT-40A (provided that the tax resulting from this settlement is due tax),

  • in PIT-36, PIT-36L, PIT-37, PIT-38 and PIT-CFC tax returns, for which the deadline for submission is April 30 of the calendar year.

Income can be reduced by social security contributions and the amount of:

  1. the dividends received from a controlled foreign entity included in the taxable amount of the taxpayer;

  2. income from disposal by the taxpayer of a share in a foreign controlled entity, in part included in its tax base.

Other deductions provided for in the annual settlement of a natural person are not deductible, such as: contributions to the individual retirement security account, donations and rehabilitation relief.

It is also worth mentioning that the entrepreneur paying the solidarity levy will not be entitled to include it in the burden of business activity. Under Art. 23 sec. 1 point 66 of the Personal Income Tax Act shall not be considered as tax-deductible costs of the solidarity levy.

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Date of payment

In accordance with the added chapter 6a, the taxpayer will be obliged to pay the solidarity levy within the time limit analogous to the submission of its annual tax return, i.e. by 30 April of the calendar year. Natural persons are not required to make advance payments of the solidarity levy during the year.


The amount of the levy should be calculated independently and shown in the declaration of the amount of the solidarity levy by the persons obliged to pay it. The declaration will be submitted by 30 April of the calendar year according to the template that will be published by the Minister of Finance in the form of an electronic document on the website of the Ministry of Finance.

The taxpayer is obliged to submit a solidarity tax declaration at the tax office competent for the place of residence on the last day of the tax year, and when the residence in Poland ceased before that date - at the tax office servicing the head competent according to his last place of residence in the territory of the country.


Natural persons with an income exceeding PLN 1,000,000,000 are required to pay the solidarity levy. These persons, in addition to income tax calculated according to the 17% or 32% tax scale or according to the 19% flat tax, are required to pay an additional solidarity levy in the amount of 4% of the calculation basis. The amount of the tribute and the relevant tax declaration are required to pay and submit by 30 April after the end of the tax year.