The scope of solidarity tax
Solidarity tax is due on income obtained from sources taxed progressively according to the tax scale (e.g. from an employment contract), income obtained from non-agricultural economic activity (regardless of the chosen method of taxation), as well as from some capital gains (eg. sale of shares), and income obtained from controlled foreign company (CFC).
The tax obligation arises if the income, after taking into account the deductions (tax costs and social security contributions, both foreign and Polish) exceeds the amount of PLN 1 million per year. In case of income from CFC, the amount of dividend received from a foreign company is deductible, as well as income from the disposal of shares in such entity, in the part included in its tax base. In any case, the taxable amount is the excess over this amount.
Solidarity tax is not tax deductible.
Time range
According to the practical explanations issued by the Minister of Finance, the total income includes the income shown in the annual tax declarations, for which the payment date falls on April 30 of a given calendar year and not earlier than May 1 of the previous year. In practice, this means that the tax base is the income received in a given calendar year.
Tax Forms
Regarding the tax forms, the Minister of Finance clarified that DSF-1 form should be filed by April 30 of the following tax year to the tax office appropriate for the place of residence of the taxpayer on the last day of the tax year, or - for non-residents - the office appropriate to tax foreign persons. Declarations can be submitted on paper or electronically, in person or by proxy.
The first declaration should be submitted by April 30, 2020. It should include the income obtained from January 1, 2019.
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