The solidarity levy must be paid by 30 April: What do you need to be aware of? What about losses from previous years?

19 April 2024 | Knowledge, News, Tax Focus

Taxpayers have until the end of April to pay the solidarity levy. What is it, how is it calculated and, above all, can losses from previous years be deducted – and, if so, how much? We check.

What is the solidarity levy

The solidarity levy is a 4% tax introduced in 2019 for individuals whose income exceeds PLN 1 million. Importantly, it is not a ‘substitute tax’, but an additional tax liability.

It is calculated by adding income from various sources, including:

  • Economic activities
  • Employment contracts, mandate contracts, contracts for specific work
  • The sale of securities, shares in companies or cooperatives, derivative financial instruments, and
  • Property rights or leases

PLN 1 million should be deducted from the income so calculated and the excess amount multiplied by 4%.

Can taxpayers deduct losses incurred in previous years

This has been the subject of numerous disputes before the administrative courts. Initially, losses could not be taken into account, resulting in a higher solidarity levy.

However, taxpayers have challenged this interpretation and began to request advance tax rulings.

According to the Director of the National Fiscal Information Office, losses from previous years cannot be included in determining the base for calculating the solidarity levy, as they are not listed in Article 30h(2) of the PIT Act.[1]

However, the administrative courts have sided with taxpayers, finding that such losses can be taken into account.[2] This follows directly from the legislation, as there is no literal indication that a loss cannot be taken into account.

As a result, a parliamentary question was put to the Secretary of State, who agreed[3] with the administrative courts that taxpayers could include losses from previous years in determining the base for calculating the solidarity levy.


Individuals with an income of more than PLN 1 million have until 30 April to pay the 4% solidarity levy. It is worth checking now whether and how losses from previous years have been settled so far.

If they have not been taken into account, this could result not only in a lower tax bill for 2023, but also in corrections to previously filed tax returns and refunds of the resulting overpayment.

Any questions? Contact us

Jakub Dittmer

Jan Janukowicz


[1] No. 0115-KDIT3.4011.691.2022.1.JG.

[2] Judgment of the Supreme Administrative Court of 19.07.2022, II FSK 452/22, LEX no. 3398166.

[3] Response to Parliamentary Question 42274 of 27 July 2023.

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