On 21 October 2026, the NSA published its reasoning for denying a taxpayer the deduction of bad debt relief (ulga na złe długi) from the tax base of the solidarity surcharge (danina solidarnościowa) on income exceeding PLN 1 million. The court followed its earlier precedent regarding the B+R relief, holding that the solidarity surcharge base is calculated on gross income before specific reliefs, and the legislature did not intend for those reliefs to reduce the surcharge base.
Key Takeaways
- Surcharge Base Fixed: The 4% solidarity surcharge applies to income exceeding PLN 1 million determined without deducting certain reliefs.
- Consistent Interpretation: The court applies a strict textual reading, aligning with the B+R relief ruling.
- Tax Planning Impact: High earners cannot use bad debt or B+R reliefs to lower their solidarity surcharge liability.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement