Solidaritätszuschlag (German solidarity surcharge)
A 5.5% surcharge on Lohnsteuer that funds federal reconstruction priorities — now applies only to high earners after the 2021 reform.
The Solidaritätszuschlag (Soli) is a 5.5% surcharge applied to Lohnsteuer in Germany, originally introduced in 1991 to fund the costs of German reunification. The 2021 Soli reform raised the exemption threshold dramatically — for 2026, single workers with Lohnsteuer below ~€19,950 (equivalent to ~€70-80k gross depending on Steuerklasse) pay zero Soli. Above that, a sliding Milderungszone phases the full 5.5% in.
The Soli is computed on Lohnsteuer AFTER Kirchensteuer reduces the base. So an employee paying €20,000 in Lohnsteuer (above the threshold) pays a Soli of roughly 5.5% of that — about €1,100 — in addition to the Lohnsteuer itself.
The Germany calculator on this site applies the 2026 Soli with the current Milderungszone — the line appears in the breakdown only for incomes above the threshold.
Calculator pages that use this term
See also
- Grundfreibetrag (German basic tax-free allowance) — The annual income amount that is fully exempt from German income tax — €12,348 for 2026.
- Spitzensteuersatz (German top marginal rate) — The 42% peak marginal rate of German income tax — kicks in around €68,481 of taxable income (2026).
- Kirchensteuer (German church tax) — Opt-in 8–9% surcharge on income tax that funds the Catholic or Protestant church in Germany. Tied to declared religious affiliation.