Solidarity Surcharge Calculator 2026 — Threshold 20,350 € Germany
Do you still pay Soli in 2026? Compares your income tax with the German threshold of 20,350 € (joint 40,700 €) and applies the phase-in zone or full 5.5%.
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.
At what income tax amount is the full solidarity surcharge due?
If your income tax exceeds the exemption threshold of €20,350 (€40,700 for joint assessment), the surcharge in the mitigation zone (Milderungszone) is capped at 11.9% of the amount above the threshold. Example: with €25,000 income tax (individual assessment), that is (€25,000 − €20,350) × 11.9% = €553.35 instead of the full €1,375. The full 5.5% only applies from an income tax of around €37,838, or around €75,677 for joint assessment. Enter your income tax in the calculator, not your income.
Guide
What is the Solidarity Surcharge Calculator 2026 — Threshold 20,350 € Germany?
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 € Germany 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 74,970 EUR (single) or about 149,940 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 37,840 EUR (taxable income about 116,600 EUR) the full rate of 5.5 % applies. 4. Calculate the full solidarity surcharge: income tax x 5.5 %. Example: employee with 90,000 EUR taxable income, single. Income tax 2026: 26,664 EUR. Exemption threshold: 20,350 EUR – exceeded. Difference: 26,664 - 20,350 = 6,314 EUR. Mitigation surcharge: 6,314 x 11.9 % = 751.37 EUR. The full surcharge would be: 26,664 x 5.5 % = 1,466.52 EUR. The lower amount applies: 751.37 EUR. For comparison: at 130,000 EUR taxable income (income tax 43,464 EUR) the full surcharge applies: 43,464 x 5.5 % = 2,390.52 EUR. About 90 % of all taxpayers have paid no solidarity surcharge since 2021.
Calculation Example
Single, taxable income 90,000 EUR, income tax 26,664 EUR. Exemption threshold (20,350 EUR) exceeded. Mitigation surcharge: (26,664 - 20,350) x 11.9 % = 751.37 EUR (instead of the full 5.5 % = 1,466.52 EUR).
Sources
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.
Reviewed by Konstantin Iakovlev · Last updated:
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