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Germany Solidarity Surcharge Guide (Solidaritätszuschlag 2026)

The Solidaritätszuschlag (Soli) is a 5.5% surcharge on your income tax (Einkommensteuer). Since 2021, most taxpayers are fully exempt thanks to a significantly raised Freigrenze (exemption threshold). Only high earners with an annual income tax bill above €19,950 (single) or €39,900 (joint) still pay it, affecting the top ~10% of earners.

The Soli was originally introduced in 1991 to finance German reunification. For decades it applied to nearly all taxpayers, but a 2021 reform introduced a broad exemption. The surcharge is calculated as 5.5% of your assessed income tax — it is not a percentage of your gross income. It applies to both wage tax (Lohnsteuer) and capital gains tax (Abgeltungsteuer). For related reading, see our Personal Income Tax Guide → and Church Tax Guide →.

Who Still Pays the Soli in 2026

  • Freigrenze (exemption threshold): Single filers owe no Soli if their income tax liability is €19,950 or less. For married couples filing jointly (Ehegattensplitting), the threshold is €39,900. Below these amounts, the Soli is completely waived — no surcharge at all.
  • Gleitbereich (transition zone): Between €19,950 and €32,620 (single) / €39,900 and €65,240 (joint), the Soli is phased in gradually. The rate in this zone climbs from 0% to the full 5.5% using a sliding formula, preventing a hard cliff edge.
  • Full Soli: Above €32,620 (single) / €65,240 (joint) in income tax, the full 5.5% surcharge applies. Approximately 90% of taxpayers are now fully exempt; only the top 10% pay any Soli at all.
  • Capital gains: The Soli also applies to the Abgeltungsteuer (flat 25% tax on capital gains). The 5.5% surcharge adds 1.375 percentage points, making the effective rate 26.375% before church tax. There is no Freigrenze for the Soli on capital gains — it applies to all investment income.

Calculation Examples

  • Example 1 — No Soli: A single filer with taxable income of €40,000 owes roughly €8,200 in income tax. This is well below the €19,950 threshold — zero Soli.
  • Example 2 — Partial Soli: A single filer with €80,000 taxable income owes ~€25,300 in tax. This falls in the Gleitbereich, so the Soli is partially phased in — roughly 1–2% instead of 5.5%.
  • Example 3 — Full Soli: A single filer with €150,000 taxable income owes ~€55,000 in tax. The full 5.5% applies: €3,025 Soli.