A solid electrolytic capacitor which exhibits excellent characteristics for high voltage applications of 80 WV or more and a method for manufacturing this solid electrolytic capacitor are provided. This solid electrolytic capacitor includes a capacitor element 10 which is obtained by winding an anode foil 1 and a cathode foil 2, with a separator 3 interposed therebetween, the capacitor element 10 includes a solid electrolyte layer, and a void part in the capacitor element 10 is filled with an electrolyte solution, the electrolyte solution contains an ammonium salt of an aliphatic carboxylic acid as a solute and a polyhydric alcohol as a solvent, and the addition amount of the acid serving as the solute relative to the solvent is 0.6 mol/kg or less.