diff --git a/crates/ruff_linter/resources/test/fixtures/flake8_pie/PIE804.py b/crates/ruff_linter/resources/test/fixtures/flake8_pie/PIE804.py
index a8233d2917f92..b6229ed24ca1f 100644
--- a/crates/ruff_linter/resources/test/fixtures/flake8_pie/PIE804.py
+++ b/crates/ruff_linter/resources/test/fixtures/flake8_pie/PIE804.py
@@ -28,3 +28,14 @@
 # Some values need to be parenthesized.
 abc(foo=1, **{'bar': (bar := 1)})  # PIE804
 abc(foo=1, **{'bar': (yield 1)})  # PIE804
+
+# https://github.com/astral-sh/ruff/issues/18036
+# The autofix for this is unsafe due to the comments inside the dictionary.
+foo(
+    **{
+        # Comment 1
+        "x": 1.0,
+        # Comment 2
+        "y": 2.0,
+    }
+)
diff --git a/crates/ruff_linter/src/rules/flake8_pie/rules/unnecessary_dict_kwargs.rs b/crates/ruff_linter/src/rules/flake8_pie/rules/unnecessary_dict_kwargs.rs
index f0f9ba7c598c9..b06744c58eee2 100644
--- a/crates/ruff_linter/src/rules/flake8_pie/rules/unnecessary_dict_kwargs.rs
+++ b/crates/ruff_linter/src/rules/flake8_pie/rules/unnecessary_dict_kwargs.rs
@@ -1,7 +1,7 @@
 use itertools::Itertools;
 use rustc_hash::{FxBuildHasher, FxHashSet};
 
-use ruff_diagnostics::{Diagnostic, Edit, Fix, FixAvailability, Violation};
+use ruff_diagnostics::{Applicability, Diagnostic, Edit, Fix, FixAvailability, Violation};
 use ruff_macros::{derive_message_formats, ViolationMetadata};
 use ruff_python_ast::parenthesize::parenthesized_range;
 use ruff_python_ast::{self as ast, Expr};
@@ -19,6 +19,7 @@ use crate::fix::edits::{remove_argument, Parentheses};
 /// arguments directly.
 ///
 /// ## Example
+///
 /// ```python
 /// def foo(bar):
 ///     return bar + 1
@@ -28,6 +29,7 @@ use crate::fix::edits::{remove_argument, Parentheses};
 /// ```
 ///
 /// Use instead:
+///
 /// ```python
 /// def foo(bar):
 ///     return bar + 1
@@ -36,6 +38,26 @@ use crate::fix::edits::{remove_argument, Parentheses};
 /// print(foo(bar=2))  # prints 3
 /// ```
 ///
+/// ## Fix safety
+///
+/// This rule's fix is marked as unsafe for dictionaries with comments interleaved between
+/// the items, as comments may be removed.
+///
+/// For example, the fix would be marked as unsafe in the following case:
+///
+/// ```python
+/// foo(
+///     **{
+///         # comment
+///         "x": 1.0,
+///         # comment
+///         "y": 2.0,
+///     }
+/// )
+/// ```
+///
+/// as this is converted to `foo(x=1.0, y=2.0)` without any of the comments.
+///
 /// ## References
 /// - [Python documentation: Dictionary displays](https://docs.python.org/3/reference/expressions.html#dictionary-displays)
 /// - [Python documentation: Calls](https://docs.python.org/3/reference/expressions.html#calls)
@@ -113,7 +135,7 @@ pub(crate) fn unnecessary_dict_kwargs(checker: &Checker, call: &ast::ExprCall) {
                     .iter()
                     .all(|kwarg| !duplicate_keywords.contains(kwarg))
                 {
-                    diagnostic.set_fix(Fix::safe_edit(Edit::range_replacement(
+                    let edit = Edit::range_replacement(
                         kwargs
                             .iter()
                             .zip(dict.iter_values())
@@ -134,7 +156,15 @@ pub(crate) fn unnecessary_dict_kwargs(checker: &Checker, call: &ast::ExprCall) {
                             })
                             .join(", "),
                         keyword.range(),
-                    )));
+                    );
+                    diagnostic.set_fix(Fix::applicable_edit(
+                        edit,
+                        if checker.comment_ranges().intersects(dict.range()) {
+                            Applicability::Unsafe
+                        } else {
+                            Applicability::Safe
+                        },
+                    ));
                 }
             }
         }
diff --git a/crates/ruff_linter/src/rules/flake8_pie/snapshots/ruff_linter__rules__flake8_pie__tests__PIE804_PIE804.py.snap b/crates/ruff_linter/src/rules/flake8_pie/snapshots/ruff_linter__rules__flake8_pie__tests__PIE804_PIE804.py.snap
index b26502fe8ccf7..68e4f648e62bf 100644
--- a/crates/ruff_linter/src/rules/flake8_pie/snapshots/ruff_linter__rules__flake8_pie__tests__PIE804_PIE804.py.snap
+++ b/crates/ruff_linter/src/rules/flake8_pie/snapshots/ruff_linter__rules__flake8_pie__tests__PIE804_PIE804.py.snap
@@ -208,6 +208,8 @@ PIE804.py:29:12: PIE804 [*] Unnecessary `dict` kwargs
 29    |-abc(foo=1, **{'bar': (bar := 1)})  # PIE804
    29 |+abc(foo=1, bar=(bar := 1))  # PIE804
 30 30 | abc(foo=1, **{'bar': (yield 1)})  # PIE804
+31 31 | 
+32 32 | # https://github.com/astral-sh/ruff/issues/18036
 
 PIE804.py:30:12: PIE804 [*] Unnecessary `dict` kwargs
    |
@@ -215,6 +217,8 @@ PIE804.py:30:12: PIE804 [*] Unnecessary `dict` kwargs
 29 | abc(foo=1, **{'bar': (bar := 1)})  # PIE804
 30 | abc(foo=1, **{'bar': (yield 1)})  # PIE804
    |            ^^^^^^^^^^^^^^^^^^^^ PIE804
+31 |
+32 | # https://github.com/astral-sh/ruff/issues/18036
    |
    = help: Remove unnecessary kwargs
 
@@ -224,3 +228,34 @@ PIE804.py:30:12: PIE804 [*] Unnecessary `dict` kwargs
 29 29 | abc(foo=1, **{'bar': (bar := 1)})  # PIE804
 30    |-abc(foo=1, **{'bar': (yield 1)})  # PIE804
    30 |+abc(foo=1, bar=(yield 1))  # PIE804
+31 31 | 
+32 32 | # https://github.com/astral-sh/ruff/issues/18036
+33 33 | # The autofix for this is unsafe due to the comments inside the dictionary.
+
+PIE804.py:35:5: PIE804 [*] Unnecessary `dict` kwargs
+   |
+33 |   # The autofix for this is unsafe due to the comments inside the dictionary.
+34 |   foo(
+35 | /     **{
+36 | |         # Comment 1
+37 | |         "x": 1.0,
+38 | |         # Comment 2
+39 | |         "y": 2.0,
+40 | |     }
+   | |_____^ PIE804
+41 |   )
+   |
+   = help: Remove unnecessary kwargs
+
+ℹ Unsafe fix
+32 32 | # https://github.com/astral-sh/ruff/issues/18036
+33 33 | # The autofix for this is unsafe due to the comments inside the dictionary.
+34 34 | foo(
+35    |-    **{
+36    |-        # Comment 1
+37    |-        "x": 1.0,
+38    |-        # Comment 2
+39    |-        "y": 2.0,
+40    |-    }
+   35 |+    x=1.0, y=2.0
+41 36 | )