Published: 29.10.2021.
Updated: 23.08.2023.

The aim of the solidarity tax is to reduce the regression of taxes for employees and self-employed persons with a higher level of income, while ensuring revenue from the State basic budget and local government budgets for financing the growing needs for social protection and inequality reduction of the population, including the financing of health care services.

The solidarity tax payment is made in the form of mandatory State social security contributions, from income exceeding the maximum amount of the object of mandatory contributions, i.e., from the amount exceeding EUR 78 100 per year.

Taxpayers are employees, employers and the self-employed.

The taxation period of the solidarity tax is a calendar year.

The object of the solidarity tax is the income of socially insured persons who in a calendar year exceed the maximum amount of the object of mandatory State social security contributions - EUR 78 100 per year.

The solidarity tax rate is 25%

The State Social Insurance Agency calculates the tax once a month.

The solidarity tax shall be distributed as follows:

 1 % - for the financing of health services,

14 % - in the state pension special budget,

10% - in the personal income tax revenue.

  • The State Social Insurance Agency shall, by 1 June of the post-taxation year, calculate the amount of overpaid tax and the State Revenue Service shall, by 1 September of the post-taxation year, make a refund of the overpaid tax.
  • The amount to be refunded is determined as the difference between the tax paid during the year by applying the mandatory contribution rate (depending on which types of social insurance the employee is insured - in general 34.09 %) and the tax calculated in summary order - applying the rate of 25%.