Germany Soli Solidaritätszuschlag 2026 Calculator
The German Solidaritätszuschlag (Soli) is a 5.5% surcharge on income tax that only applies once your annual Einkommensteuer exceeds the Freigrenze — €19,950 for single filers / €39,900 for joint filers in 2026. Within the Milderungszone (gliding zone) the Soli is reduced via a tapered formula.
| Annual taxable income | — |
| Filing status | — |
| Number of children | — |
| Einkommensteuer (income tax) | — |
| Freigrenze (Soli exemption threshold) | — |
| Milderungszone upper limit | — |
| Soli zone | — |
| Solidaritätszuschlag (5.5%) | — |
| Total annual tax burden | — |
| Effective tax rate | — |
The Solidaritätszuschlag — usually shortened to Soli — is a 5.5% federal surcharge on the German income tax (Einkommensteuer) introduced in 1991 to fund the costs of German reunification. Since the 2021 reform, around 90% of taxpayers no longer pay Soli at all, and a further 6.5% pay only a reduced amount inside the Milderungszone (gliding zone).
The 2026 Freigrenze and Gliding Zone
The Soli is only owed once your annual Einkommensteuer exceeds the Freigrenze — the exemption threshold — which for 2026 is €19,950 for single filers (Grundtarif) and €39,900 for jointly assessed married couples (Splittingtarif). Above the Freigrenze a sliding tapered scale (Milderungszone) applies: the Soli builds up gradually using the formula (income tax − Freigrenze) × 11.9%, capped at the full 5.5% of total income tax. The upper end of the Milderungszone is roughly €33,900 income tax for singles / €67,800 for couples — above that you pay the full 5.5%.
Who Still Pays Soli in 2026
Only roughly the top ~10% of earners. As a rough single-filer guide: gross taxable income up to about €73,000/year owes no Soli, €73,000-€110,000 falls inside the Milderungszone with a partial rate, and above ~€110,000 the full 5.5% applies. Couples filing jointly under the Splittingtarif have double these thresholds. Soli also remains in full force on Kapitalertragsteuer (capital-gains withholding tax — 25% flat) and on Körperschaftsteuer (corporate tax), regardless of income level — savers and corporations still pay 5.5% Soli on those bases.
Calculation Mechanics
The Einkommensteuer is calculated under the progressive Grundtarif (or doubled Splittingtarif for joint filers): tax-free basic allowance €12,084 (2026 single), then progressive bands rising to 42% (Spitzensteuersatz) at €68,481, and 45% (Reichensteuer) at €277,826. Soli takes that Einkommensteuer figure, checks it against the Freigrenze, and applies either 0%, the gliding-zone formula, or the full 5.5%. Kinderfreibeträge (child allowances) reduce taxable income and therefore indirectly reduce Soli. Church tax (Kirchensteuer, 8-9%) is separate and not affected by the Soli reform.
Common Soli Mistakes
(1) Assuming Soli is gone — high earners, capital-gains taxpayers, and corporations still pay. (2) Confusing Freigrenze with Freibetrag — a Freigrenze is a cliff (exceed it and the whole amount becomes taxable in the gliding zone); a Freibetrag is a tax-free allowance subtracted from taxable income. (3) Forgetting the Splittingtarif — married couples should always file jointly when one earns much more; the Freigrenze doubles. (4) Missing the Kapitalertragsteuer Soli — bank withholding on interest and dividends always includes the full 5.5% Soli, so factor it into your effective return calculations.
Sources: Bundesministerium der Finanzen (bundesfinanzministerium.de), Solidaritätszuschlaggesetz 1995 (SolZG), Einkommensteuergesetz (EStG). 2026 figures per the BMF tax tables. Last updated May 2026.