Scenario comparison
| Scenario |
Tax base |
Threshold |
Soli |
Net after Soli |
Exemption thresholds
| Assessment mode | 2025 threshold | 2026 threshold |
|---|
| Single | €19.950 | €20.350 |
| Married / splitting | €39.900 | €40.700 |
How German solidarity surcharge works
The solidarity surcharge (Solidaritätszuschlag) is a supplement to German income tax and wage tax. It is not calculated on gross salary. The headline rate is 5.5% of the relevant tax base, but exemption thresholds mean the majority of taxpayers pay no Soli at all.
Core formula
full Soli = income tax base × 5.5%
if tax base ≤ threshold → Soli = €0
if tax base > threshold:
Soli = min(full Soli, (tax base − threshold) × 11.9%)
above mitigation zone → Soli = full Soli (5.5% of base)
Exemption thresholds
For 2025: €19.950 for single assessment, €39.900 for married or splitting. For 2026: €20.350 for single assessment, €40.700 for married or splitting. Below these thresholds, no Soli is due.
Phase-in mitigation zone
Above the exemption threshold, Soli does not immediately jump to the full 5.5%. Instead it phases in through a Milderungszone using 11.9% of the amount by which the tax base exceeds the threshold, capped at the full 5.5% rate. This prevents a cliff-edge effect.
Child allowances
The solidarity surcharge is calculated using income tax or wage tax that already takes child tax allowances (Kinderfreibetrag) into account, even when child benefit (Kindergeld) is more favourable. This means children can reduce the effective Soli base.
Assumptions
This calculator estimates Soli from the tax base entered or generated. It does not replace payroll or tax assessment. Linked salary mode depends on the underlying income tax estimate. Actual values are determined by the Finanzamt during annual tax assessment.
Frequently Asked Questions
What is the solidarity surcharge in Germany?+
The solidarity surcharge (Solidaritätszuschlag or Soli) is a supplement to German income tax and wage tax. It was originally introduced to fund German reunification costs. Since 2021 it has been abolished for most taxpayers through a high exemption threshold, but it still applies to higher earners.
Is Soli based on gross salary?+
No. Soli is based on your German income tax or wage tax amount, not on your gross salary. This means the 5.5% rate applies to your tax bill, not to your earnings. A small tax bill results in a small or zero Soli charge.
What is the current Soli rate?+
The headline rate is 5.5% of the relevant income tax or wage tax base. However most taxpayers pay zero due to the exemption threshold. Above the threshold, Soli phases in gradually before reaching the full 5.5%.
What are the exemption thresholds?+
For 2025: €19.950 annual income tax for single assessment, €39.900 for married or splitting. For 2026: €20.350 for single assessment, €40.700 for married or splitting. If your annual income tax stays at or below these amounts, no Soli is due.
Why do many taxpayers pay no Soli?+
Since 2021 the exemption threshold was raised significantly so that roughly 90% of taxpayers fall below it. Only those with a relatively high income tax bill reach the Soli zone. The BMF estimates this affects around 10% of taxpayers.
Is Soli the same as church tax?+
No. They are completely separate. Soli is a federal levy calculated on income tax. Church tax is a state-administered surcharge collected on behalf of religious communities. Both are calculated on the income tax base but have separate formulas, rates and rules.
Does Soli use income tax or wage tax?+
Both depending on your situation. For employees, Soli is typically withheld based on wage tax (Lohnsteuer) during payroll. For self-employed or assessed taxpayers it is based on income tax (Einkommensteuer). The rate and threshold logic is the same in both cases.