Solidarity Surcharge Calculator 2026 — Threshold 20,350 €
Do you still pay Soli in 2026? Check instantly: free up to 20,350 € income tax (single) or 40,700 € (joint). Calculate 5.5% surcharge with full breakdown.
Solidarity surcharge
€0.00
Surcharge applies?
No
Detailed calculation
Since 2021, the surcharge has been eliminated for approx. 90% of taxpayers. Exemption limit: 20.350 EUR (individual) or 40.700 EUR (joint assessment). In the mitigation zone, the surcharge is limited to max. 11.9% of the excess amount. Without guarantee.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
FAQ
Frequently Asked Questions
Do I still have to pay the solidarity surcharge?
Since 2021, the solidarity surcharge has been eliminated for most taxpayers. It is only charged when income tax exceeds the exemption threshold of 20,350 euros (individual) or 40,700 euros (joint assessment).
How high is the solidarity surcharge?
The full solidarity surcharge is 5.5% of income tax. However, it only applies above certain thresholds, and there is a sliding zone where it is reduced. Only about 10% of taxpayers still pay it.
Are the 2026 German tax values current?
Yes — all tax rates, allowances and contribution ceilings reflect 2026: basic allowance €12,348, top tax rate 42 % from €69,879, Soli exemption €20,350. Source: German Federal Ministry of Finance (BMF) and gesetze-im-internet.de.
Guide
Quick Answer
The solidarity surcharge calculator computes the surcharge on income tax. Since 2021 the surcharge no longer applies to about 90% of taxpayers thanks to an increased exemption threshold.
What is the Solidarity Surcharge Calculator 2026 — Threshold 20,350 €?
The solidarity surcharge calculator computes the surcharge on income tax. Since 2021 the surcharge no longer applies to about 90% of taxpayers thanks to an increased exemption threshold.
How does the Solidarity Surcharge Calculator 2026 — Threshold 20,350 € work?
The surcharge is 5.5% of income tax if it exceeds the exemption threshold. In the mitigation zone the surcharge is gradually increased to 5.5%. The calculator checks whether and how much surcharge you owe.
Key Data and Facts
Surcharge rate: 5.5% of income tax. Exemption threshold 2026: 20,350 euros (single) / 40,700 euros (joint). About 90% of taxpayers exempt since 2021.
Step-by-Step Guide
How to calculate the solidarity surcharge step by step: 1. Determine the income tax: first calculate your income tax under the 2026 tariff. 2. Check the exemption threshold: single assessment: if your income tax is below 20,350 EUR, no solidarity surcharge applies. Joint assessment: exemption threshold 40,700 EUR. This corresponds to a taxable income of about 68,400 EUR (single) or about 136,800 EUR (joint). 3. Mitigation zone: if the income tax is just above the exemption threshold, the solidarity surcharge is raised gradually (not immediately the full 5.5 %). The formula: within the mitigation zone the solidarity surcharge amounts to 11.9 % of the difference (income tax minus 20,350 EUR). From an income tax of about 33,000 EUR the full rate of 5.5 % applies. 4. Calculate the full solidarity surcharge: income tax x 5.5 %. Example: employee with 75,000 EUR taxable income, single. Income tax: about 20,800 EUR. Exemption threshold: 20,350 EUR -- exceeded. Difference: 20,800 - 20,350 = 2,670 EUR. Mitigation surcharge: 2,670 x 11.9 % = 317.73 EUR. The full surcharge would be: 20,800 x 5.5 % = 1,144 EUR. The lower amount applies: 317.73 EUR. For comparison: at 100,000 EUR taxable income (income tax about 30,200 EUR) the full surcharge applies: 30,200 x 5.5 % = 1,661 EUR. About 90 % of all taxpayers have paid no solidarity surcharge since 2021.
Calculation Example
Ledig, taxable income (zvE) 75.000 EUR, ESt 20.800 EUR. Freigrenze (20.350 EUR) ueberschritten. Milderungssoli: (20.800 - 20,350) x 11,9 % = 317,73 EUR (statt volle 5,5 % = 1.144 EUR).
Sources · E-E-A-T
Official sources
Calculations are based on applicable German laws and official data:
- Einkommensteuergesetz (EStG) — gesetze-im-internet.de
- Bundesministerium der Finanzen (BMF)
- Statistisches Bundesamt (Destatis)
Full methodology at Methodology.
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