The solidarity levy is an additional 4% on that part of an individual's annual income which exceeds PLN 1,000,000. It covers only income from selected sources, however, which is why two people with similar earnings may pay completely different amounts. Below we explain which incomes count, how to set the base and what legal decisions influence the amount of the levy.
Where the obligation comes from
The levy is regulated in Chapter 6a of the PIT Act (Articles 30h and 30i). It is not part of PIT in the strict sense, but it is subject to the Tax Ordinance, and the cases are handled by the same head of the tax office competent for income tax. This means, among others, default interest on late payment and the possibility of correcting the return.
The obligation applies only to natural persons. An sp. z o.o. or a joint-stock company does not pay the levy, regardless of the size of profit.
Which incomes count towards the PLN 1,000,000 threshold
The Act contains a closed catalogue. Income taxed as follows is included:
- on the tax scale (Article 27(1)), including salaries from an employment contract, mandate contract, managerial contracts and business activity on general rules;
- on the flat tax (podatek liniowy) on business activity (Article 30c);
- from capital income taxed under Article 30b, e.g. profit from the sale of shares, stocks, crypto-assets or derivatives;
- foreign income under Article 27(9) and (9a) and income of a controlled foreign company (Article 30f).
Outside the catalogue remain, among others:
- business revenue taxed with ryczałt from recorded revenue (a separate Act),
- income from qualified intellectual property rights taxed at 5% under IP Box (Article 30ca is not listed),
- dividends, interest and other income subject to the flat tax from Article 30a,
- income from the sale of real estate settled under Article 30e.
How to calculate the base and the amount
First, income from the sources above shown in the annual returns (PIT-36, PIT-36L, PIT-38) or in the annual tax calculation prepared by the remitter is summed up. From that sum, social insurance contributions deducted in the returns are subtracted, and under the flat tax also the health contribution deducted from income within the annual limit. The levy is 4% of the surplus above PLN 1,000,000.
Example calculation
Mr Tomasz runs a consulting business on the flat tax, and in 2026 also sold a package of shares.
- Business income (PIT-36L): PLN 820,000, deducted social and health contributions (within the limit): PLN 35,000.
- Income from sale of shares (PIT-38): PLN 310,000.
- Sum after deducting contributions: 820,000 − 35,000 + 310,000 = PLN 1,095,000.
- Surplus above PLN 1,000,000: PLN 95,000.
- Levy: 4% × PLN 95,000 = PLN 3,800 to be paid by 30 April 2027.
If the same business income had been taxed with ryczałt, only the PLN 310,000 from shares would enter the limit and no levy would arise at all.
Declaration and payment deadline
The obliged person files with the tax office a declaration on the amount of the solidarity levy and, by the same deadline, pays the amount due. The deadline is 30 April of the year following the one in which the income was earned, so it coincides with the PIT return deadlines. For 2026, the declaration must be filed by 30 April 2027. The levy is not paid in advances during the year, so with a large one-off profit, e.g. from the sale of shares, it is worth setting money aside straight away for the spring settlement.
The declaration is filed only when the base exceeds PLN 1,000,000. An error in the PIT return that changes the sum of income usually also requires correcting the levy declaration.
Decisions that legally change the amount of the levy
The structure of the levy means that its amount largely depends on the form of running the business and the type of income. In practice people usually analyse:
- the form of taxation of the business: ryczałt removes revenue from the levy base but does not allow costs to be deducted, and the rate for a given service may be high;
- IP Box: qualified income of a programmer or software creator taxed at 5% does not enter the limit; the conditions of the relief are described in the article on IP Box;
- a capital company: an sp. z o.o. profit taxed with CIT and later paid out as a dividend does not enter the levy base; the burdens of such a structure are shown in the article on taxes of an sp. z o.o.;
- timing of asset sales: splitting the sale of shares or stocks across two years can mean the sum of income in neither year exceeds the threshold.
Each of these changes has its own costs and risks. Restructuring an activity only to avoid the levy may be assessed by the tax office under the general anti-avoidance clause of Article 119a of the Tax Ordinance, which covers artificial actions carried out mainly for a tax benefit. A change of form should have a business justification, and in disputed cases it is worth considering an application for an individual tax interpretation.
The most common mistakes
- Omitting capital gains from PIT-38 when summing income.
- Subtracting the health contribution from income taxed on the scale, even though the health deduction is provided only for the flat tax.
- Assuming that income from IP Box or ryczałt "raises" the threshold, when it is not counted at all.
- No funds available for payment in April after a one-off transaction from the previous year.
How Good Balance can help
We calculate the expected levy based on income from the business, employment and investments, compare forms of taxation and prepare the declaration. For planned structural changes we help with an application for a tax interpretation, and we run the firm's current settlements as part of simplified accounting.