Estimate the Solidaritätszuschlag — 5.5% of your income tax bill, only above the 2026 exemption threshold.
Since 2021, about 90% of taxpayers pay no Soli. For 2026, singles owe no Soli if their income tax is below €20,350 (€40,700 for jointly-assessed couples). Above that, Soli is 5.5% of the income tax bill, phased in gradually just above the threshold — this tool applies the full 5.5% once you're clearly over the threshold, which is a simplification of the exact phase-in zone.
Illustrative estimate only, using simplified/rounded 2026 German tax figures — not tax advice. The income tax figure uses a smoothed approximation of the official §32a EStG progressive formula, not the exact quadratic zone formula. Always confirm with the Finanzamt or a Steuerberater.
The solidarity surcharge (Solidaritätszuschlag, or "Soli") was introduced to help fund the costs of German reunification, charged at 5.5% of income tax liability. A major 2021 reform raised the exemption threshold so dramatically that most taxpayers stopped paying it entirely — for 2026, the Soli only applies once income tax liability exceeds €20,350 for a single person (€40,700 for a married couple), which corresponds to a taxable income of roughly €74,569 for a single filer. Below that threshold, no Soli is due at all.
Between the exemption threshold and a slightly higher income level, a tapering mechanism applies the Soli gradually rather than all at once, to avoid a sudden jump in total tax at the threshold. Above the tapering zone, the full 5.5% applies to the entire income tax bill, which is why the Soli today functions in practice as a surcharge concentrated on higher earners rather than the broad-based charge it originally was.
Only if your annual income tax liability exceeds roughly €20,350 as a single filer (€40,700 married) — following the 2021 reform, the large majority of German taxpayers now fall below this threshold and pay no Soli at all.
It was introduced after German reunification in 1991 to help fund integration costs in the former East Germany, and although those original goals are long since addressed, the surcharge itself was never fully abolished — only substantially reduced in scope through the 2021 reform.
A narrow income range just above the exemption threshold where the Soli phases in gradually rather than applying at the full 5.5% immediately, preventing a sudden jump in total tax liability for people just above the exemption level.
Yes, the Soli can still apply to the flat withholding tax on capital income (Abgeltungsteuer) at 5.5% of that tax, separately from the exemption threshold that applies to regular income tax on salary and other earned income.