Germany Soli Calculator: Solidaritätszuschlag on Income Tax
Work out the German solidarity surcharge (Solidaritätszuschlag, the 'Soli') — the 5.5% levied on top of your income tax — and your total tax liability including it.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | Solidarity surcharge (Soli) | Total tax with Soli |
|---|---|---|
| 5.5% of €10,000 tax (€550) | $550.00 | $10,550.00 |
| 5.5% of €25,000 tax | $1,375.00 | $26,375.00 |
| 5.5% of €5,000 tax | $275.00 | $5,275.00 |
| 5.5% of €100,000 corporation tax | $5,500.00 | $105,500.00 |
How This Calculator Works
Enter your assessed income tax (the Soli is charged on the tax, not on your income) and the Soli rate (5.5%). The calculator returns the surcharge and your total tax. Since a 2021 reform the Soli only applies above a high exemption threshold, so most individual taxpayers now pay nothing — but it still applies to high incomes, companies, and capital income.
The Formula
Percentage Add-On
Rate is the tax or tip percentage applied to the amount
Worked Example
At 5.5% on €10,000 of income tax, the Soli is €550, for a total of €10,550. The Solidaritätszuschlag was introduced to help fund German reunification and is calculated as 5.5% of the income or corporation tax. Since 2021 a high exemption threshold (Freigrenze) removed the Soli for roughly 90% of taxpayers, with a sliding zone above it before the full 5.5% applies — so today it largely falls on top earners, corporations, and flat-taxed investment income.
Key Insight
The Soli is one of Germany's most politically charged levies, and understanding where it now bites matters. It is a surcharge on tax, not on income: 5.5% of your assessed Einkommensteuer (or corporation tax), so it sits on top of the tax figure rather than being a separate rate on earnings. Introduced in 1991 to help finance reunification, it was long paid by nearly everyone, but a major 2021 reform raised the exemption threshold (Freigrenze) dramatically — so around 90% of income-tax payers now owe no Soli at all, with a sliding 'Milderungszone' above the threshold where the surcharge phases in gradually before reaching the full 5.5%. This calculator applies the headline 5.5% to the tax you enter and does not model the threshold or the phase-in zone, so for most individuals the real Soli is zero and you should treat this as the upper-bound calculation for those above the threshold. Crucially, the Soli still applies in full in two big areas the reform left untouched: corporation tax (companies pay the 5.5% Soli on their Körperschaftsteuer) and the flat tax on investment income (Abgeltungsteuer), where the 25% capital-income tax carries the 5.5% Soli regardless of the income threshold — which is why investors and high earners still see it. There have been ongoing legal and political debates about whether the remaining Soli is constitutional now that the reunification 'Solidarpakt' has ended, but it remains in force. This calculator shows the surcharge and total tax for a given tax amount; to know whether you actually owe it, check your income tax against the current Freigrenze, remember the sliding zone just above it, and note that company profits and investment income are charged the Soli in full.
The Freigrenze: where the Soli actually starts in 2026
Since the 2021 reform, the Solidaritätszuschlag is owed only above a high exemption threshold (Freigrenze) — a feature that wiped out the Soli for roughly 90% of taxpayers. For 2026, the Freigrenze on assessed income tax is €19,950 for single filers and €39,900 for married couples filing jointly (Zusammenveranlagung). Below those figures of income tax, the Soli is zero. The 2025 thresholds were lower (€18,130 / €36,260) — the Freigrenze rises annually in line with the income-tax allowances.
Practical translation into income: €19,950 of income tax corresponds to roughly €74,000 of taxable income for a single person under the 2026 tariff. Married couples can earn around €148,000 of joint taxable income before any Soli applies. So Soli is now effectively a high-income tax for the upper third of earners, and zero for everyone below.
Income tax means the assessed Einkommensteuer (line in the Steuerbescheid). Self-employed income, rental income, capital gains taxed via the Veranlagung — all roll up into the same Einkommensteuer that the Freigrenze is checked against. Capital income taxed at the flat 25% Abgeltungsteuer is a separate base where the Freigrenze does NOT apply — Soli still hits it in full.
The Milderungszone: how the surcharge phases in
Above the Freigrenze, Soli does not jump immediately to the full 5.5%. A Milderungszone (mitigation zone) phases it in: for income tax just above the Freigrenze, Soli is much less than 5.5% of that tax; as income tax rises, the effective surcharge climbs gradually until it reaches the full 5.5% at the top of the zone.
The exact formula: Soli in the Milderungszone = 11.9% × (assessed income tax − Freigrenze). It stops applying that formula once 11.9% × (tax − Freigrenze) exceeds 5.5% × tax, at which point the full 5.5% rate takes over. For 2026, that crossover happens at approximately €37,400 of income tax for a single person.
Worked example: a single earner with €25,000 of assessed income tax in 2026. That's €5,050 above the €19,950 Freigrenze. Soli = 11.9% × 5,050 = €601, not 5.5% × 25,000 = €1,375. A single earner with €50,000 of tax is above the crossover and pays the full 5.5% × 50,000 = €2,750.
Who still pays the full 5.5% Soli today
Three groups still pay Soli in full regardless of the Freigrenze: investors (the 25% Abgeltungsteuer on interest, dividends, and capital gains carries the 5.5% Soli on the tax itself, without any threshold); company shareholders and businesses (Körperschaftsteuer at 15% on company profits carries the full Soli, taking the effective company-level rate to roughly 15.825% before trade tax); and very high income earners (income tax above the Milderungszone crossover at €37,400/single).
For a salaried employee with no significant capital income, no Soli is owed if total annual income tax stays below ~€19,950 (2026 Freigrenze single). For a couple, below ~€39,900 of joint income tax. The Soli reappears for high earners or for anyone with material investment income.
There has been recurring political and constitutional debate about whether the post-2021 Soli is constitutional now that the original Solidarpakt II ended in 2019. The Federal Constitutional Court has so far upheld it — including a 2023 ruling — but the levy remains politically contested and could be further reformed.
2026 Soli bill at typical income-tax amounts (single filer)
Freigrenze 2026: €19,950 of income tax single, €39,900 joint. Milderungszone formula: Soli = 11.9% × (tax − Freigrenze), capped at 5.5% × tax once income tax exceeds the crossover point.
| Assessed income tax | Zone | Soli owed (single) | Effective Soli rate |
|---|---|---|---|
| €10,000 | Below Freigrenze | €0 | 0.00% |
| €19,950 | At Freigrenze | €0 | 0.00% |
| €25,000 | Milderungszone | €601 | 2.40% |
| €30,000 | Milderungszone | €1,196 | 3.99% |
| €37,400 | Crossover | €2,057 | 5.50% |
| €50,000 | Full Soli | €2,750 | 5.50% |
| €100,000 | Full Soli | €5,500 | 5.50% |
Joint filers double both thresholds (Freigrenze €39,900, crossover roughly €74,800 of joint income tax). Capital-income tax (25% Abgeltungsteuer) is outside the Freigrenze — Soli applies in full to it regardless.
Frequently Asked Questions
How is the solidarity surcharge calculated?
Multiply your assessed income tax by 5.5%. On €10,000 of income tax, the Soli is €550, for a total of €10,550. The surcharge is charged on the tax amount, not on your income — so it's 5.5% of the tax, not 5.5% of earnings.
Do I still have to pay the Soli?
Most individuals no longer do. A 2021 reform raised the exemption threshold (Freigrenze) so that around 90% of income-tax payers owe no Soli, with a sliding zone above it. It still applies in full to high incomes, company profits, and flat-taxed investment income.
What is the Solidaritätszuschlag for?
It was introduced in 1991 as a surcharge to help fund German reunification and the development of the former East Germany. The reunification 'Solidarpakt' funding programme has since ended, which is why the surcharge's continued existence has been politically and legally contested — but it remains in force.
Does the Soli apply to investment income?
Yes — in full. The flat tax on capital income (Abgeltungsteuer, 25%) carries the 5.5% Soli regardless of the income-tax exemption threshold, so investors still pay it on interest, dividends, and capital gains. Companies likewise pay the Soli on their corporation tax (Körperschaftsteuer).
Is the Soli on my income or my tax?
On your tax. The Solidaritätszuschlag is 5.5% of your assessed income or corporation tax, not 5.5% of your income — which is why this calculator uses your tax amount as the base. It's a surcharge layered on top of the tax already calculated.
References & Authoritative Sources
- Solidaritätszuschlaggesetz 1995 (SolzG 1995) — Statutory basis for the German solidarity surcharge · consulted May 31, 2026 · Primary source — 5.5% rate, base, the 2021 Freigrenze reform and Milderungszone
- BMF — Bundesministerium der Finanzen — Solidaritätszuschlag — overview and reform · consulted May 31, 2026 · Federal finance ministry — operational guidance and applicability
- Bundeszentralamt für Steuern (BZSt) — Withholding of Soli on Abgeltungsteuer and Körperschaftsteuer · consulted May 31, 2026 · Federal Central Tax Office — Soli still applies in full on capital-income tax and corporation tax
Related Calculators
Methodology & Review
The Soli is the surcharge rate applied to your assessed income tax; the total is the income tax plus Soli. It models the headline 5.5% on the tax amount and does not apply the high exemption threshold (Freigrenze) that means most individuals now pay no Soli, nor the sliding entry zone above it.
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