Solidarity Surcharge Germany 2026 (Solidaritätszuschlag)
What is the solidarity surcharge?
The Solidaritätszuschlag (Soli) is a supplement on top of income tax. It was introduced in 1991 to fund German reunification. The rate is 5.5% of the income tax (Lohnsteuer) due. Because it is a percentage of tax rather than a percentage of income, the actual burden as a share of gross pay is much smaller.
Who pays it in 2026?
The 2020 reform abolished the Soli for most taxpayers from 2021 by raising the Freigrenze (threshold) to 18,130 euros of annual Lohnsteuer (Steuerklasse 1). Between the threshold and the point where the full 5.5% rate applies, a Milderungszone (sliding zone) prevents a sudden jump.
| Annual Lohnsteuer (SK 1) | Soli rule |
|---|---|
| Up to 18,130 € | 0 (no Soli) |
| 18,130 € to ~25,500 € | 19% × (Lohnsteuer minus 18,130 €) |
| Above ~25,500 € | 5.5% of full Lohnsteuer |
For married couples in Steuerklasse 3 the threshold doubles to 36,260 euros of combined Lohnsteuer.
Solidarity surcharge by gross salary 2026 (Steuerklasse 1)
Calculated using the official BMF Programmablaufplan 2026 for a single employee in North Rhine-Westphalia with statutory health insurance at the average Zusatzbeitrag.
| Gross annual | Income tax | Soli | Soli as % of tax | Net annual |
|---|---|---|---|---|
| 40.000 € | 4.407 € | 0 | 0.0 % | 26.893 € |
| 50.000 € | 6.788 € | 0 | 0.0 % | 32.337 € |
| 60.000 € | 9.389 € | 0 | 0.0 % | 37.561 € |
| 65.000 € | 10.772 € | 0 | 0.0 % | 40.091 € |
| 70.000 € | 12.220 € | 0 | 0.0 % | 42.583 € |
| 75.000 € | 13.922 € | 0 | 0.0 % | 45.351 € |
| 80.000 € | 15.694 € | 0 | 0.0 % | 48.049 € |
| 90.000 € | 19.438 € | 0 | 0.0 % | 53.245 € |
| 100.000 € | 23.248 € | 345 € | 1.5 % | 58.030 € |
| 120.000 € | 31.593 € | 1.338 € | 4.2 % | 68.544 € |
| 150.000 € | 44.193 € | 2.431 € | 5.5 % | 84.851 € |
| 200.000 € | 65.193 € | 3.586 € | 5.5 % | 112.696 € |
At 80.000 € gross the Soli amounts to 0 € per year. At 150.000 € gross it reaches 2.431 €, approaching the theoretical maximum rate of 5.5% of income tax.
Soli vs income tax vs social insurance
For most salaries the Soli is by far the smallest line on a payslip. The four social insurance contributions (health, pension, long-term care, unemployment) together come to roughly 20% of gross, income tax is the main variable depending on earnings, and Soli only adds a relatively small extra on top once you cross the threshold.
Church tax (Kirchensteuer)
Church members pay an additional 8% or 9% of income tax (depending on the state) that is not shown in the table above. See the Germany salary calculator to include it.
Frequently Asked Questions
Do I pay the solidarity surcharge if I earn under 70,000 euros a year?
Almost certainly not. Since January 2021 the Soli is zero for the vast majority of earners. In 2026 the Soli threshold for Steuerklasse 1 corresponds to roughly 70,000 euros gross annual salary. Below that your income tax is below the Freigrenze and no Soli is owed.
Is the solidarity surcharge going away?
The German government abolished it for roughly 90 percent of taxpayers from 2021, but it still exists in law for high earners. There have been legal challenges, and the Federal Constitutional Court (BVerfG) will decide whether it remains valid beyond 2021. Until a ruling changes the law it continues to apply above the threshold.
How is the solidarity surcharge calculated?
Soli = 5.5% of your annual income tax (Lohnsteuer). But a sliding zone (Milderungszone) prevents a cliff: between the threshold and the point where full 5.5% equals 19% of the excess, Soli is 19% of (Lohnsteuer minus Freigrenze). Above the sliding zone the full 5.5% rate applies.
Calculated with the official BMF Programmablaufplan 2026. Steuerklasse 1, NRW, GKV at average Zusatzbeitrag 2.9%. General information, not tax advice. Last updated 2026-11-04.