Germany's Solidarity Surcharge in 2026: Who Still Pays It?
Since 2021 around 90% of employees no longer pay the Soli. Here's who still does, how it's calculated, and how much it costs.
The solidarity surcharge — Solidaritätszuschlag, or Soli for short — was introduced in 1991 to help finance German reunification. Since 1 January 2021 it has been abolished for the vast majority of the population. However, it still applies to higher earners and investors.
What Is the Solidarity Surcharge?
The Soli amounts to 5.5% of income tax (not of gross salary). It is a supplementary levy on income tax, not a standalone tax in its own right.
Example: Monthly income tax: €400 Solidarity surcharge: €400 × 5.5% = €22
Who Still Pays Soli in 2026?
Since 2021 a three-zone structure applies:
Zone 1: Full Exemption
Employees whose income tax falls below a certain threshold pay no Soli at all. This threshold is adjusted annually.
For 2026 (annual figures, tax class 1):
- Full exemption up to approximately €18,130 gross per year
This means: anyone earning less than roughly €1,510 gross per month is fully exempt.
Zone 2: Tapering Zone
Anyone just above the exemption threshold pays only a partial Soli — the amount rises gradually to avoid a sudden jump.
Rule of thumb: The tapering zone extends to approximately €68,000 gross per year (tax class 1, single, 2026). Within this range the Soli portion increases step by step.
Zone 3: Full Soli
Above the tapering zone the full 5.5% rate applies. This typically affects well-paid employees, the self-employed, and investors.
Does the Soli Apply to Investment Income?
Yes. On capital gains (interest, dividends, capital gains from shares) the Soli continues to be charged at the full rate — regardless of income.
Effective tax rate on investment income: 25% withholding tax + 5.5% Soli = 26.375% (Plus church tax if applicable)
Solidarity Surcharge on Your Payslip
Our Gross-to-Net Calculator automatically calculates the solidarity surcharge — including the exemption threshold and tapering zone. You can see at a glance whether and how much Soli you owe.
Frequently Asked Questions
Will the Soli be reintroduced for everyone? There are currently no legislative plans to reintroduce the Soli for low- and middle-income earners. Germany's Federal Constitutional Court confirmed the current rules as constitutionally sound in 2023.
Can I reclaim the Soli through my tax return? If you have overpaid income tax (e.g. due to a mid-year tax class change), the Soli attributable to that overpayment will also be refunded.
Does the Soli rate differ by federal state? No. The solidarity surcharge is a federal tax — the rate is identical across all 16 German states.