Most sole proprietors running a single-person business (jednoosobowa działalność gospodarcza, JDG) will never encounter the solidarity levy (danina solidarnościowa) — but those whose business is doing exceptionally well should know that once income exceeds one million zloty, an additional 4% becomes payable. It is a separate obligation, alongside ordinary income tax, and it is easy to overlook because it is settled on a separate form. We explain who pays the solidarity levy, how its base is calculated and why the form of taxation matters so much here. In a single-person business the levy therefore affects a narrow group of top earners, but for them it can mean from several to more than ten thousand zloty of additional liability per year.
What the solidarity levy is and who it applies to
The solidarity levy is an additional public charge of 4% on the surplus of income above 1,000,000 zloty in a tax year. The obligation to pay it falls on individuals whose combined income — after applying the statutory deductions — has exceeded this threshold. The levy does not replace income tax; it is paid in addition to the PIT reported in the annual return. For an entrepreneur this means that high income from the business may first be taxed under the chosen form (for example, 19% flat tax) and then, on the surplus above one million, taxed again at 4%.
Which income counts toward the base
The base of the levy is the sum of taxable income reported in, among others, the PIT-36, PIT-36L, PIT-37, PIT-38 and PIT-CFC returns whose filing deadline falls within the given year. In practice, this adds together income from business activity settled under the tax scale or flat tax, income from employment and civil-law contracts, as well as capital-gains income (for example, from the sale of shares). Certain reducing amounts are then subtracted from this sum — above all the social security contributions deducted from income (domestic and foreign). Only if the result exceeds 1,000,000 zloty is 4% calculated on the surplus itself. For example, with a base of 1,300,000 zloty the levy amounts to 4% of 300,000 zloty, i.e. 12,000 zloty.
Lump-sum tax (Ryczałt) — an important exception for entrepreneurs
A key point for many entrepreneurs: revenue taxed under the lump-sum tax on recorded revenue (ryczałt od przychodów ewidencjonowanych) does not count toward the base of the solidarity levy. This means that a person settling their business under ryczałt — even with very high revenue — will as a rule not pay the levy on that portion. This should not, however, be treated as a ready-made tax strategy: the choice of taxation form should take into account the total burden (tax, health contribution, the inability to deduct costs under ryczałt), not the levy alone. It is worth calculating this individually for the specific situation.
The DSF-1 form and the filing deadline
The solidarity levy is settled on a separate DSF-1 declaration, submitted to the head of the tax office. The deadline for filing the declaration and paying the levy coincides with the deadline for the annual PIT settlement — by 30 April of the year following the tax year. For 2026 this will therefore be 30 April 2027. Importantly, the levy is not paid in advance instalments during the year, even if it is already clear during the year that income will exceed one million — the entire amount is settled once, at the annual filing. The DSF-1 declaration can be submitted electronically.
What to keep in mind in practice
The most common mistake is overlooking the obligation — the entrepreneur focuses on the PIT and forgets the separate declaration, because the levy is settled outside the standard annual return. It is also worth remembering that the 1,000,000 zloty threshold refers to the sum of income from various sources, not only from the business. A person who, alongside the company, earns income from employment, from rental taxed under the scale, or from the stock exchange should add up all these sources. Because determining the base requires the correct application of deductions and the distinction of which income is included, in practice it is best to verify this together with an accountant before the filing deadline.