Solidarity surcharge (Soli)

Steuernab 13 J.

A 5.5% surcharge on income tax in Germany. Abolished for 90% of employees since 2021. Only higher earners still pay it.

The Solidaritätszuschlag (solidarity surcharge, "Soli") was a surcharge of 5.5% on income tax, introduced in Germany in 1991 to finance German reunification.

Current rules (since 2021):

• 90% of taxpayers pay NO Soli at all any more
• ~6.5% pay a reduced Soli (sliding zone)
• ~3.5% pay the full Soli (income above approx. €96,000 gross)

Exemption limits 2025:

• Singles: no Soli up to approx. €18,130 income tax (~€62,000 taxable income)
• Joint assessment: up to approx. €36,260 income tax (~€124,000)

Note for investors: the full Soli of 5.5% is STILL due on capital income (25% flat-rate withholding tax) – no matter how little you earn. Effective tax rate on capital income: 26.375%.

Revenue: despite partial abolition, the Soli still brings the state approx. 12–13 billion euros per year.

Did you know? Since 1991 the solidarity surcharge has brought the state more than €350 billion. Whether it is constitutional was debated in the courts for years.

→ Gehaltsrechner

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