The German solidarity surcharge — known as „Soli" — is a supplementary levy on income and corporate tax. Its nominal rate is 5.5 %. Since the 2021 reform, around 90 % of all taxpayers no longer pay it. Use our solidarity surcharge calculator to see in seconds whether it still applies to you — and how much.

Legal basis: SolZG (Solidarity Surcharge Act)

The surcharge is governed by the Solidaritätszuschlaggesetz 1995 as amended in 2021. Its base is the assessed income tax under §32a EStG — not the taxable income itself. Anyone owing zero income tax automatically owes zero Soli. Start by calculating your tax with the German income tax calculator.

The three zones in 2026

ZoneSingle (income tax)Joint filing (income tax)Soli
Allowance (no Soli)≤ €18,130≤ €36,260€0
Transition zone€18,130 – approx. €33,710€36,260 – approx. €67,42011.9 % × (income tax − allowance)
Full zone> approx. €33,710> approx. €67,4205.5 % × income tax

The formula

If income tax ≤ allowance      → Soli = 0
Otherwise                       → Soli = min(5.5 % × tax, 11.9 % × (tax − allowance))

The transition zone upper limit follows analytically from the intersection of both lines: upper = 0.119 / (0.119 − 0.055) × allowance ≈ 1.859 × allowance. For 2026 that's approx. €33,710 (single) or €67,420 (joint).

Worked example 1: middle income

A single taxpayer owes €25,000 in income tax in 2026. That sits above the allowance (€18,130) but below the transition upper limit (€33,710):

PositionAmount
Income tax€25,000
Allowance€18,130
Excess (tax − allowance)€6,870
11.9 % × excess€817.53
5.5 % × tax (comparison)€1,375.00
Solidarity surcharge (capped)€817.53
Effective Soli rate3.27 %

Worked example 2: high income (full zone)

At €80,000 income tax we sit above the transition zone — the full 5.5 % rate applies:

Soli = 5.5 % × €80,000 = €4,400

Effective Soli rate: 5.50 %. Joint filing at the same income tax would still be inside the transition zone — splitting shifts the thresholds upward.

When does the surcharge still apply in 2026?

An income tax bill of €18,130 corresponds in 2026 roughly to €72,000–€73,000 taxable income (basic tariff). For married couples filing jointly the threshold is around €145,000. Below those marks you owe €0 Soli on your income tax.

Important: Capital income still bears the full Soli — 5.5 % on top of the 25 % flat capital gains tax. That brings the combined rate on interest, dividends and realised gains to approximately 26.375 %. Details in the German capital gains tax calculator.

How does Soli affect monthly wage tax?

Employers withhold Soli directly from monthly wage tax (Lohnsteuer) — using a pro-rated allowance per pay period. If your year-end income tax assessment is lower than the cumulative wage tax withheld, the Soli is partially refunded. Compute the wage tax detail in the German wage tax calculator, or the integrated picture in the income tax calculator.

Soli on corporate tax

For German corporations the Soli is unchanged at 5.5 % of the 15 % corporate income tax (Körperschaftsteuer). A GmbH's total burden therefore stacks corporate tax + Soli + trade tax. See the corporate tax calculator for details.

FAQ

Is the Soli constitutional?

The Federal Constitutional Court has not yet issued a final ruling. Cases are pending at the Federal Fiscal Court — until a decision the Soli continues to be levied. A taxpayer-friendly ruling could trigger refunds.

How does it interact with church tax?

Church tax (8 % or 9 % of income tax) is computed on its own base, independently of the Soli. Both are assessed alongside income tax. See the German church tax calculator.

Is the allowance pro-rated for monthly withholding?

Yes. The yearly allowance of €18,130 corresponds to roughly €1,510 monthly wage tax. If your monthly wage tax is below that, the employer withholds no Soli.

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